Title : Chapter Not to Apply Where Transfer of Immovable Property Made After a Certain Date
State : Central
Year : 1961
the provisions of this chapter shall not apply to or in relation to the transfer of any immovable property made after the 30th day of september, 1986.
View Complete Act List Judgments citing this sectionTitle : Chapter Not to Extend to State of Jammu and Kashmir
State : Central
Year : 1961
the provisions of this chapter shall not extend to the state of jammu and kashmir.
View Complete Act List Judgments citing this sectionTitle : Mode of Repayment of Special Bearer Bonds,1991
State : Central
Year : 1961
notwithstanding anything contained in any other law for the time being in force, the amount payable on redemption of special bearer bonds, 1991, shall be paid only by an account payee cheque or account payee bank draft drawn in the name of the person to .....
View Complete Act List Judgments citing this sectionTitle : Commencement of Chapter
State : Central
Year : 1961
the provisions of this chapter shall come into force on such date as the central government may, by notification in the official gazette, appoint, and different dates may be appointed for different areas.
View Complete Act List Judgments citing this sectionTitle : Chapter Not to Apply to Certain Transfers
State : Central
Year : 1961
the provisions of this chapter shall not apply to or in relation to any immovable property where the agreement for transfer of such property is made by a person to his relative on account of natural love and affection, if a recital to that effect is made .....
View Complete Act List Judgments citing this sectionTitle : Failure to Pay the Tax Collected at Source
State : Central
Year : 1961
..... government, the tax collected by him as required under the provisions of section 206c, he shall .....
View Complete Act List Judgments citing this sectionTitle : Indemnity
State : Central
Year : 1961
every person deducting, retaining, or paying any tax in pursuance of this act in respect of income belonging to another person is hereby indemnified for the deduction, retention, or payment thereof.
View Complete Act List Judgments citing this sectionTitle : Power to Make Exemption, Etc., in Relation to Certain Union Territories
State : Central
Year : 1961
..... or other modification in respect of income-tax or super-tax in favour of any assessee or ..... income of any assessee or class of assessees : provided that the power conferred by this section ..... result of the application of this act to the union territories of .....
View Complete Act List Judgments citing this sectionTitle : Income from Profits and Gains of Business or Profession, How Computed
State : Central
Year : 1961
the income referred to in section 28 shall be computed in accordance with the provisions contained in sections 30 to 43d.
View Complete Act List Judgments citing this sectionTitle : Restriction on Unabsorbed Depreciation and Unabsorbed Investment Allowance for Limited Period in Case of Certain Domestic Companies
State : Central
Year : 1961
..... of shortfall before furnishing the return of income under sub-section (1) of section 139. ..... in sections 234b and 234c shall apply to any shortfall in the payment of any tax ..... due on the assessed tax or, as the case may be, returned income where such .....
View Complete Act List Judgments citing this section