Title : Exclusion from Tonnage Tax Scheme
State : Central
Year : 1961
..... -section (1) by the assessing officer excluding the tonnage tax company from the tonnage tax scheme, the option for tonnage tax scheme ..... be excluded from the tonnage tax scheme : provided further that no order under this sub-section shall .....
View Complete Act List Judgments citing this sectionTitle : Tax on Investment Income and Long-term Capital Gains
State : Central
Year : 1961
..... aggregate of - (i) the amount of income-tax calculated on the income in respect of investment income referred to in clause (a), if any ..... -resident indian, includes- (a) any income from investment or income from long-term capital gains of an asset .....
View Complete Act List Judgments citing this sectionTitle : Taxation Laws (Amendment) Act, 2001
State : Central
Year : 1961
..... . amendment of section 10 - in section 10 of the income-tax act, 1961 (hereinafter referred to as the income-tax act), in clause (23c), after the eighth ..... fund set up by the slate government of gujarat exclusively for providing relief to the .....
View Complete Act List Judgments citing this sectionTitle : Income Tax Act, 1961
State : Central
Year : 1961
..... - avoidance of tax section115vzc - exclusion from tonnage tax scheme chapterxiih - income-tax on fringe benefits ..... preamble1 - income-tax act, 1961 chapter i ..... gains from transfer of tonnage tax assets section115vo - exclusion from provisions of section 115jb .....
List Judgments citing this sectionState : Central
Year : 1961
..... foreign trade (development and regulation) act, 1992 (22 of 1992); 956 in section 28 of the income-tax act, 1961 (hereinafter in this chapter referred to as ..... subscribed, within a period of six months from the close of subscription under such scheme, only to eligible issue of .....
List Judgments citing this sectionTitle : Income from House Property
State : Central
Year : 1961
..... of which are chargeable to income-tax, shall be chargeable to income-tax under the head income from house property. .....
View Complete Act List Judgments citing this sectionTitle : Tax on Accumulated Balance of Recognised Provident Fund
State : Central
Year : 1961
..... provident fund is included in his total income, owing to the provisions of rule 8 of part ..... fourth schedule becomes payable, super-tax shall be calculated in the manner provided ..... the total of the various sums of tax in accordance with the provisions of sub .....
View Complete Act List Judgments citing this sectionTitle : Control of Income-tax Authorities
State : Central
Year : 1961
the board may, by notification in the official gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.
View Complete Act List Judgments citing this sectionTitle : Proof of Entries in Records or Documents
State : Central
Year : 1961
..... other documents in the custody of an income-tax authority shall be admitted in evidence in ..... documents in the custody of the income-tax authority containing such entries, or by ..... of the entries certified by the income-tax authority having custody of the records .....
View Complete Act List Judgments citing this sectionTitle : Salaries
State : Central
Year : 1961
..... income shall be chargeable to income-tax under the head salaries - (a) any salary due from ..... or a former employer, if not charged to income-tax for any earlier previous year. ..... from the firm shall not be regarded as salary for the purposes of this section .....
View Complete Act List Judgments citing this section