Title : Income-tax Authorities
State : Central
Year : 1961
..... act, 1963 (54 of 1963), (b) directors general of income-tax or chief commissioners of income-tax, (c) directors of income-tax or commissioners of income-tax or commissioners of income-tax (appeals .....
View Complete Act List Judgments citing this sectionTitle : Liability for Payment of Advance Tax
State : Central
Year : 1961
..... the provisions of sections 208 to 219 (both inclusive), in respect of the total income of the ..... assessee which would be chargeable to tax for the assessment .....
View Complete Act List Judgments citing this sectionTitle : Unrealised Rent Received Subsequently to Be Charged to Income-tax
State : Central
Year : 1961
..... as the income of that previous year in which ..... to be income chargeable under the head income from house property and accordingly charged to income-tax ..... inserted by the finance act, 2001, with effect from 1st .....
View Complete Act List Judgments citing this sectionTitle : Transfer Irrevocable for a Specified Period
State : Central
Year : 1961
..... section (1), all income arising to any person by virtue of any such transfer shall be chargeable to income-tax ..... as the income of the transferor as and ..... before the 1st day of april, 1961, which is not revocable for .....
View Complete Act List Judgments citing this sectionTitle : Tax on Income in Certain Cases
State : Central
Year : 1961
..... to the person receiving such income and to the prescribed income-tax authority1, a statement in the ..... contained in any other provisions of this act, any income received by a person out of investments ..... assigned to them in clause (23fb) of section 10. .....
View Complete Act List Judgments citing this sectionTitle : Demerger
State : Central
Year : 1961
..... that the option for tonnage tax scheme in respect of the ..... provisions of this chapter, the tonnage tax scheme shall, as far as may ..... of the option for tonnage tax scheme, then, subject to ..... the unexpired period of the tonnage tax scheme if it continues to be .....
View Complete Act List Judgments citing this sectionTitle : Income from Units
State : Central
Year : 1961
..... other mode, whichever is earlier, deduct income-tax thereon at the rate of ten per ..... shall, at the time of credit of such income to the account of the payee or at ..... where any income in respect of units referred to in section 115ab or by way of long-term .....
View Complete Act List Judgments citing this sectionTitle : Recovery Through State Government
State : Central
Year : 1961
..... and as an addition to, any municipal tax or local rate, by the same person ..... or any part thereof, that tax shall be recovered therein with, ..... same manner as the municipal tax or local rate is recovered. ..... if the recovery of tax in any area has been entrusted .....
View Complete Act List Judgments citing this sectionTitle : Application for Advance Ruling
State : Central
Year : 1961
..... for analysis, see mashbras income-tax rules. .....
View Complete Act List Judgments citing this sectionTitle : Transfer of Income Where there is No Transfer of Assets
State : Central
Year : 1961
..... , be chargeable to income-tax as the income of the transferor and ..... all income arising to any person by virtue of a transfer ..... act shall, where there is no transfer of the assets from which the income arises .....
View Complete Act List Judgments citing this section