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Income Tax Act, 1961 Section 88D

Title : Rebate of Income-tax in Case of Certain Individuals [Omitted]

State : Central

Year : 1961

..... amount of income-tax on his total income, of an amount equal to the amount by which the income-tax payable ..... omitted by the finance act, 2005, with effect from 1st ..... prior to omission, section 88d, as inserted by the finance (no. .....

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Income Tax Act, 1961 Section 115VA

Title : Computation of Profits and Gains from the Business of Operating Qualifying Ships

State : Central

Year : 1961

..... contrary contained in sections 28 to 43c, in the case of a company, the income from the business ..... provisions of this chapter and such income shall be deemed to be the profits and ..... gains of such business chargeable to tax under the head profits and .....

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Income Tax Act, 1961 Section 115VM

Title : Exclusion of Loss

State : Central

Year : 1961

..... sub-section (1) shall not be available for set-off against any income ..... income in any of the previous years when the company is under the tonnage tax ..... are attributable to its tonnage tax business, as if such losses ..... its option for tonnage tax scheme and which .....

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Income Tax Act, 1961 Section 115VZB

Title : Avoidance of Tax

State : Central

Year : 1961

..... explanation : for the purposes of this section, tax advantage includes, (i) the determination of the ..... or would but for this section have resulted, in a tax advantage being obtained for ..... has the effect of reducing the income or increasing the loss, as the .....

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Income Tax Act, 1961 Section 117

Title : Appointment of Income-tax Authorities

State : Central

Year : 1961

..... , a chief commissioner or a director or a commissioner to appoint income-tax authorities below the rank of an 1[assistant ..... (2) without prejudice to the provisions of sub-section (1), and subject to the rules and ..... 2) act, 1998, with effect from 1st .....

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Income Tax Act, 1961 Section 129

Title : Change of Incumbent of an Office

State : Central

Year : 1961

..... in respect of any proceeding under this act an income-tax authority ceases to exercise jurisdiction and ..... has and exercises jurisdiction, the income-tax authority so succeeding may continue the .....

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Income Tax Act, 1961 Section 166

Title : Direct Assessment or Recovery Not Barred.

State : Central

Year : 1961

..... from such person of the tax payable in respect of such income. ..... on whose behalf or for whose benefit income therein referred to is receivable, or the recovery ..... nothing in the foregoing sections in this chapter shall prevent either .....

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Income Tax Act, 1961 Section 179

Title : Liability of Directors of Private Company in Liquidation

State : Central

Year : 1961

..... act, 1956 (1 of 1956), where any tax due from a private company in respect of any income ..... recovered, then, nothing contained in sub-section (1) shall apply to any person who ..... company in relation to any tax due in respect of any income of such private company .....

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Income Tax Act, 1961 Section 222

Title : Certificate to Tax Recovery Officer

State : Central

Year : 1961

..... see mashbras income-tax rules. ..... the tax recovery officer may take action under sub-section (1), ..... the purposes of this sub-section, the assessees movable or immovable ..... to be in default in making a payment of tax, the tax recovery officer may draw up under .....

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Income Tax Act, 1961 Section 239

Title : Form of Claim for Refund and Limitation

State : Central

Year : 1961

..... , see mashbras income-tax rules. 2. ..... (b) where the claim is in respect of income which is assessable for the assessment ..... : (a) where the claim is in respect of income which is assessable for any assessment ..... inserted by the finance act, 2005, with effect .....

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