Title : Liability of Directors of Private Company in Liquidation
State : Central
Year : 1961
..... companies act, 1956 (1 of 1956), where any tax due from a private company in respect of any income ..... be recovered, then, nothing contained in sub-section (1) shall apply to any person who .....
View Complete Act List Judgments citing this sectionTitle : Certificate to Tax Recovery Officer
State : Central
Year : 1961
..... , see mashbras income-tax rules. ..... the purposes of this sub-section, the assessees movable or immovable property ..... certificate) and shall proceed to recover from such assessee the amount specified ..... the amount of arrears due from the assessee (such statement .....
View Complete Act List Judgments citing this sectionTitle : Validity of Certificate and Cancellation or Amendment Thereof
State : Central
Year : 1961
..... correctness of any certificate drawn up by the tax recovery officer on any ground whatsoever ..... , but it shall be lawful for the tax recovery officer to cancel the certificate .....
View Complete Act List Judgments citing this sectionTitle : Recovery by Suit or Under Other Law Not Affected
State : Central
Year : 1961
..... , notwithstanding, that the tax due is being recovered from the assessee by any mode ..... the recovery of the arrears due from the assessee, and it shall be lawful .....
View Complete Act List Judgments citing this sectionTitle : Form of Claim for Refund and Limitation
State : Central
Year : 1961
..... for analysis, see mashbras income-tax rules. 2. ..... inserted by the finance act, 2005, with effect from 1st april, 2006. ..... from the last day of such assessment year; (b) where the claim is in respect of income .....
View Complete Act List Judgments citing this sectionTitle : Correctness of Assessment Not to Be Questioned
State : Central
Year : 1961
..... relief on such claim except refund of tax wrongly paid or paid in excess. .....
View Complete Act List Judgments citing this sectionTitle : Tax to Be Paid Notwithstanding Reference, Etc
State : Central
Year : 1961
notwithstanding that a reference has been made to the high court or the supreme court or an appeal has been preferred to the supreme court, tax shall be payable in accordance with the assessment made in the case.
View Complete Act List Judgments citing this sectionTitle : Appropriate Authority
State : Central
Year : 1961
..... indian income-tax service, group a, holding the post of commissioner of income-tax or ..... any immovable property referred to in section 269uc, the appropriate authority referred ..... in sub-clause (ii) of clause (d) of section 269ua in, or with respect to, any land .....
View Complete Act List Judgments citing this sectionTitle : Removal, Concealment, Transfer or Delivery of Property to Thwart Tax Recovery
State : Central
Year : 1961
..... to prevent that property or interest therein from being taken in execution of a certificate under .....
View Complete Act List Judgments citing this sectionTitle : Heads of Income
State : Central
Year : 1961
..... provided by this act, all income shall, for the purposes of charge of income-tax and computation ..... [omitted by the finance act, 1988, with effect from 1st april, 1989] c. ..... income from house property d. ..... income from other sources. .....
View Complete Act List Judgments citing this section