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Income Tax Act, 1961 Section 69

Title : Unexplained Investments

State : Central

Year : 1961

..... of the investments may be deemed to be the income of the assessee of such financial year. ..... , maintained by him for any source of income, and the assessee offers no explanation .....

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Income Tax Act, 1961 Section 69A

Title : Unexplained Money, Etc.

State : Central

Year : 1961

..... , maintained by him for any source of income, and the assessee offers no explanation ..... valuable article may be deemed to be the income of the assessee for such financial .....

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Income Tax Act, 1961 Section 69B

Title : Amount of Investments, Etc., Not Fully Disclosed in Books of Account

State : Central

Year : 1961

..... by the assessee for any source of income, and the assessee offers no explanation ..... excess amount may be deemed to be the income of the assessee for such financial .....

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Income Tax Act, 1961 Section 194E

Title : Payments to Non-resident Sportsmen or Sports Associations

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 the ..... where any income referred to in section 115bba is payable to a non-resident sportsman ( .....

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Income Tax Act, 1961 Section 223

Title : Tax Recovery Officer by Whom Recovery is to Be Effected

State : Central

Year : 1961

..... , see mashbras income-tax rules. ..... take action under section 222 shall be (a) the tax recovery officer within ..... behalf by the board in pursuance of section 120. ..... business or profession is situate, or (b) the tax recovery officer within whose jurisdiction .....

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Income Tax Act, 1961 Section 224

Title : 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 .....

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Income Tax Act, 1961 Section 265

Title : 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.

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Income Tax Act, 1961 Section 5A

Title : Apportionment of Income Between Spouses Governed by Portuguese Civil Code

State : Central

Year : 1961

..... a body of individuals), but such income of the husband and of the wife ..... salaries, such income shall be included in the total income of the ..... included separately in the total income of the husband and of ..... provisions of this act shall apply accordingly. .....

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Income Tax Act, 1961 Section 78

Title : Carry Forward and Set off of Losses in Case of Change in Constitution of Firm or on Succession

State : Central

Year : 1961

..... and set-off against his income. .....

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Income Tax Act, 1961 Section 87 to 88E

Title : A.rebate of Income-tax

State : Central

Year : 1961

1[a.-rebate of income-tax _____________________ 1. inserted by the finance act, 1990, w.e.f. 1-4-1991.

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