Title : Rent, Rates, Taxes, Repairs and Insurance for Buildings
State : Central
Year : 1961
..... of land revenue, local rates or municipal taxes; (c) the amount of any premium paid ..... inserted by the finance act, 2003, with effect from 1st ..... in respect of rent, rates, taxes, repairs and insurance for premises, .....
View Complete Act List Judgments citing this sectionTitle : Advance Money Received
State : Central
Year : 1961
where any capital asset was on any previous occasion the subject of negotiations for its transfer, any advance or other money received and retained by the assessee in respect of such negotiations shall be deducted from the cost for which the asset was .....
View Complete Act List Judgments citing this sectionTitle : Transitional Provisions for Set off of Loss Under the Head "income from House Property"
State : Central
Year : 1961
..... on borrowed capital referred to in clause (vi) of sub-section (1) of section 24 and to the extent it has not ..... of the computation under the head income from house property is a loss, such ..... day of april, 1996, against the income under any head. .....
View Complete Act List Judgments citing this sectionTitle : Deduction in Respect of Professional Income of Authors of Text Books in Indian Languages
State : Central
Year : 1961
..... the provisions of this section, be allowed in computing the total income of the assessee, a ..... explanation : for the purposes of this section, (i) author includes a joint author; (ii) ..... that assessment year, includes any income derived by him in the exercise .....
View Complete Act List Judgments citing this sectionTitle : Countries with Which No Agreement Exists
State : Central
Year : 1961
..... section, (i) the expression indian income-tax means income-tax charged in accordance with the provisions of this act ..... is no agreement under section 90 for the relief or avoidance of double taxation, income-tax, by deduction or otherwise .....
View Complete Act List Judgments citing this sectionTitle : Report from an Accountant to Be Furnished by Persons Entering into International Transaction
State : Central
Year : 1961
..... for analysis, see mashbras income-tax rules. ..... inserted by the finance act, 2001, with effect from 1st .....
View Complete Act List Judgments citing this sectionTitle : Special Provision for Computation of Total Income of Non-residents
State : Central
Year : 1961
..... the second proviso to section 48 shall apply to income chargeable under the head ..... (a) the gross total income consists only of investment income or income by way of long- ..... any provision of this act in computing the investment income of a nonresident indian. .....
View Complete Act List Judgments citing this sectionTitle : Chapter Not to Apply if the Assessee So Chooses
State : Central
Year : 1961
..... tax on such total income shall be charged in accordance with the other provisions of this act ..... his return of income for that assessment year under section 139 declaring therein .....
View Complete Act List Judgments citing this sectionTitle : Operating Ships
State : Central
Year : 1961
for the purposes of this chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or chartered by it and includes a case where even a part of the ship has been chartered in by it in an arrangement such as slot charter .....
View Complete Act List Judgments citing this sectionTitle : Limit for Charter in of Tonnage
State : Central
Year : 1961
..... proportion of net tonnage referred to in sub-section (1) in respect of a previous year shall be calculated ..... any previous year, the total income of such company in relation to that ..... be computed as if the option for tonnage tax scheme does not have effect .....
View Complete Act List Judgments citing this section