Title : Incomes Formaing Part of Total Incomeon Which No Income-tax is Payable
State : Central
Year : 1961
1[***] ______________________ 1. Omitted by the Finance (No. 2) Act, 1967, with effect from 1st April, 1968. Section 82 - [Omitted] 1[***] ______________________ 1. Omitted by the Finance (No. 2) Act, 1967, with effect from 1st April, 1968. Section 83 - [Omitted] 1[***] ______________________ 1. Omitted by the Finance (No. 2) Act, 1967, with effect from 1st April, 1968. Section 84 - [Omitted] 1[***] ______________________ 1. Omitted by the Finance (No. 2) Act, 1967, with effect from 1st April, 1968. Section 85 - [Omitted] 1[***] ______________________ 1. Omitted by the Finance (No. 2) Act, 1967, with effect from 1st April, 1968. Section 85A -..... View Complete Act List Judgments citing this sectionTitle : Refunds
State : Central
Year : 1961
If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess. Section 238 - Person entitled to claim refund in certain special cases (1) Where the income of one person is included under any provision of this Act in the total income of any other person, the latter alone shall be entitled to a refund under this Chapter in respect of such income. 1[(1A) Where the value of fringe benefits provided or deemed to have been provided by one employer is included under any provisions of Chapter XIIH in the value of fringe benefits provided or deemed to have..... View Complete Act List Judgments citing this sectionTitle : Appeals and Revision
State : Central
Year : 1961
1 [A.-Appeals 2 [***] to the Deputy Commissioner (Appeals) and Commissioner (Appeals) ________________________ 1. Substituted for the heading and section 246 by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution sub-heading along with section 246 were amended by the Finance Act, 1964, w.e.f. 1-4-1964, Finance Act, 1966, w.e.f. 1-4-1967, Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Finance Act, 1979, w.e.f. 1-6-1979, Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, Finance Act, 1984, w.e.f. 1-4-1985, Finance Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, with retrospective effect from 1-4-1988/1-6-1987. 2. "or applications" omitted..... View Complete Act List Judgments citing this sectionTitle : Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax
State : Central
Year : 1961
1 [CHAPTER XX-B REQUIREMENT AS TO MODE OF 2 [ACCEPTANCE, PAYMENT OR] REPAYMENT IN CERTAIN CASESTO COUNTERACT EVASION OF TAX _________________________ 1. Chapter XX-B inserted by the Income-tax (Second Amendment) Act, 1981,w.e.f. 11-7-1981. 2.Inserted by the Finance Act, 1984, w.e.f. 1-4-1984. View Complete Act List Judgments citing this sectionTitle : Purchase by Central Government of Immovable Properties in Certain Cases of Transfer
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. Section 269UA - Definitions In this Chapter, unless the context otherwise requires, (a) agreement for transfer means an agreement, whether registered under the Registration Act, 1908 (16 of 1908) or not, for the transfer of any immovable property ; (b) apparent consideration, (1) in relation to any immovable property in respect of which an agreement for transfer is made, being immovable property of the nature referred to in sub-clause (i) of clause (d), means, (i) if the immovable property is to be transferred by way of sale, the consideration for such transfer as specified..... View Complete Act List Judgments citing this sectionTitle : Offences and Prosecutions
State : Central
Year : 1961
Whoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine. Section 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 1[If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.] ______________________________ 1. Inserted by the Finance Act, 2002,..... View Complete Act List Judgments citing this sectionTitle : Minerals
State : Central
Year : 1961
THE SEVENTH SCHEDULE [See section 35E] PART A MINERALS 1. Aluminium ores. 2. Apatite and phosphatic ores. 3. Beryl. 4. Chrome ore. 5. Coal and lignite. 6. Columbite, Samarskite and other minerals of the rare earths group. 7. Copper. 8. Gold. 9. Gypsum. 10. Iron ore. 11. Lead. 12. Manganese ore. 13. Molybdenum. 14. Nickel ores. 15. Platinum and other precious metals and their ores. 16. Pitchblende and other uranium ores. 17. Precious stones. 18. Retile. 19. Silver. 20. Sulphur and its ores. 21. Tin. 22. Tungsten ores. 23. Uraniferous allanite, monazite and other thorium minerals. 24. Uranium bearing tailings left over from ores after extraction of copper and gold, ilmenite and other titanium ores. 25. Vanadium ores. 26. Zinc. ..... View Complete Act List Judgments citing this sectionTitle : List of Industrially Backward States and Union Territorries
State : Central
Year : 1961
THE EIGHTH SCHEDULE [See section 80-IA(2)(iv)(b)] LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES (1) Arunachal Pradesh (2) Assam (3) Goa (4) Himachal Pradesh (5) Jammu and Kashmir (6) Manipur (7) Meghalaya (8) Mizoram (9) Nagaland (10) Sikkim (11) Tripura (12) Andaman and Nicobar Islands (13) Dadra and Nagar Haveli (14) Daman and Diu (15) Lakshadweep (16) Pondicherry. View Complete Act List Judgments citing this sectionTitle : Processed Minerals and Ores
State : Central
Year : 1961
THE TWELFTH SCHEDULE [See section 80HHC(2)(b)(ii)] PROCESSED MINERALS AND ORES (i) Pulverised or micronised barytes, calcite, steatite, pyrophylite, wollastonite, zircon, bentonite, red or yellow oxide, red or yellow ochre, talc, quartz, feldspar, silica powder, garnet, silliminite fireclay, ballclay, manganese dioxide ore. (ii) Processed or activated bentonite, diatomious earth, fullers earth. (iii) Processed kaolin (china clay), whiting, calcium carbonate. (iv) Beneficated chromite, flourspar, graphite, vermiculite, ilminite, brown ilminite (lencoxene) rutile, monazite and other mineral concentrates. (v) Mica blocks, mica splittings, mica condenser films, mica powder, micanite, silvered mica, punched mica, mica paper, mica tapes, mica flakes. (vi) Exfoliated..... View Complete Act List Judgments citing this sectionTitle : Special Provisions Relating to Certain Incomes of Non-residendts
State : Central
Year : 1961
1[Chapter XII- A Special provisions relating to certain incomes of non-residents ______________________ 1.Chapter XII-A, consisting of sections 115C, 115D, 115E, 115F, 115G, 115H and 115-I, inserted by the Finance Act, 1983, w.e.f. 1-6-1983. View Complete Act List Judgments citing this section