Title : 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 : Dividend Income
State : Central
Year : 1961
..... sub-clause (e) of clause (22) of section 2 shall be deemed to be the income of the previous year in which ..... shall be deemed to be the income of the previous year in which ..... the purposes of inclusion in the total income of an assessee, (a) any dividend declared .....
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 ..... of total income, be classified under the following ..... [omitted by the finance act, 1988, with effect from 1st .....
View Complete Act List Judgments citing this sectionTitle : Special Provision for Arrears of Rent Received
State : Central
Year : 1961
..... property and accordingly charged to income-tax as the income of that previous year in ..... such property, not charged to income-tax for any previous year, ..... the property by the finance act, 2001, with effect from ..... inserted by the finance act, 2000, with effect .....
View Complete Act List Judgments citing this sectionTitle : Tax on Winnings from Lotteries, Crossword Puzzles, Races Including Horse Races, Card Games and Other Games of Any Sort or Gambling or Betting of Any Form or Nature Whatsoever
State : Central
Year : 1961
..... whatsoever, the income-tax payable shall be the aggregate of (i) the amount of income-tax calculated on income by way ..... explanation : for the purposes of this section, horse race shall have the ..... forty per cent by the finance act, 2001, with effect from 1st .....
View Complete Act List Judgments citing this sectionTitle : Tonnage Income
State : Central
Year : 1961
..... and the relevant shipping income referred to in sub-section (1) of section 115vi shall not be chargeable to tax. ..... be computed in accordance with section 115vg and the income so computed shall be deemed to be the .....
View Complete Act List Judgments citing this sectionTitle : Calculation in Case of Joint Operation, Etc.
State : Central
Year : 1961
..... section (1), where two or more companies are operators of a qualifying ship, the tonnage income ..... an amount equal to a share of income proportionate to its share of that interest. ..... definite and ascertainable, the tonnage income of each such company shall be .....
View Complete Act List Judgments citing this sectionTitle : Charge of Fringe Benefit Tax
State : Central
Year : 1961
..... of april, 2006, additional income-tax (in this act referred to as fringe benefit tax) in respect of the fringe ..... no income-tax is payable by an employer on his total income computed in accordance with the provisions of this act .....
View Complete Act List Judgments citing this sectionTitle : Remedies Against Property in Cases of Representative Assessees.
State : Central
Year : 1961
..... of any person liable to pay any tax, and in as full and ample a manner .....
View Complete Act List Judgments citing this sectionTitle : Charge of Tax in the Case of a Firm
State : Central
Year : 1961
in the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as specified in the finance act of the relevant year.
View Complete Act List Judgments citing this section