Title : Maintenance and Audit of Accounts
State : Central
Year : 1961
..... explanation : for the purposes of this section, accountant shall have the same ..... (ii) furnishes, along with the return of income for that previous year, the ..... an option for tonnage tax scheme by a tonnage tax company shall not have effect in .....
View Complete Act List Judgments citing this sectionTitle : Effect of Temporarily Ceasing to Operate Qualifying Ships
State : Central
Year : 1961
(1) a temporary cessation (as against permanent cessation) of operating any qualifying ship by a company shall not be considered as a cessation of operating of such qualifying ship and the company shall be deemed to be operating such qualifying ship for .....
View Complete Act List Judgments citing this sectionTitle : Intimation of Assessment of Firm
State : Central
Year : 1961
..... is assessed, under the provisions of clause (b) of section 183, the assessing officer shall ..... in writing the amount of its total income assessed and the apportionment thereof .....
View Complete Act List Judgments citing this sectionTitle : Charge of Tax Where Shares of Members in Association of Persons or Body of Individuals Unknown, Etc.
State : Central
Year : 1961
..... case falling under sub-section (1)], - (i) the total income of any member thereof for ..... the finance act of the relevant year, tax shall be charged on the total income of ..... explanation: for the purposes of this section, the individual shares of the members of .....
View Complete Act List Judgments citing this sectionTitle : Right of Executor to Recover Tax Paid
State : Central
Year : 1961
the provisions of section 162 shall, so far as may be, apply in the case of an executor in respect of tax paid or payable by him as they apply in the case of a representative assessee.
View Complete Act List Judgments citing this sectionTitle : Company in Liquidation
State : Central
Year : 1961
..... of any tax payable by the company is notified under sub-section (2), the ..... the liquidator under this section shall attach to all the ..... by the assessing officer under sub-section (2); and (b) on being so notified ..... is entitled to assess the income of the company. .....
View Complete Act List Judgments citing this sectionTitle : Joint and Several Liability of Partners for Tax Payable by Firm
State : Central
Year : 1961
..... provisions of this act, so far as may be, shall apply to the assessment of such tax or imposition ..... the firm for the amount of tax, penalty or other sum payable by the .....
View Complete Act List Judgments citing this sectionTitle : Provisions Applicable to Past Assessments of Firms
State : Central
Year : 1961
in relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of april, 1992, or any earlier assessment year, the provisions of this chapter as they stood immediately before the 1st day of april, 1993 shall .....
View Complete Act List Judgments citing this sectionTitle : Payments on Account of Repurchase of Units by Mutual Fund or Unit Trust of India
State : Central
Year : 1961
the person responsible for paying to any person any amount referred to in sub-section (2) of section 80ccb shall, at the time of payment thereof, deduct income-tax thereon at the rate of twenty per cent.
View Complete Act List Judgments citing this sectionTitle : Furnishing of Statement of Tax Deducted
State : Central
Year : 1961
..... 1[the prescribed2 income-tax authority or the person authorised by such authority referred to in sub-section (3) of section 200 ..... day of april, 2005 by the finance act, 2006, with effect from 1st ..... 2) act, 2004, with effect from 1st .....
View Complete Act List Judgments citing this section