Title : Annuity Deposits
State : Central
Year : 1961
[Chapter XXII-A, consisting of sections 280A, 280B, 280C, 280D, 280E, 280F, 280G, 280H, 280-I, 280J, 280K, 280L, 280M, 280N, 280O, 280P, 280Q, 280R, 280S, 280T, 280U, 280V, 280W and 280X, omitted by the Finance Act, 1988 w.e.f. 1-4-1988. The Chapter was inserted by the Finance Act,1964, w.e.f. 1-4-1964 and has not been in operation since 1-4-1969 when the requirement as to annuity deposit was discontinued by the Finance Act, 1968,w.e.f. 1-4-1968 through an amendment made in section 280C. View Complete Act List Judgments citing this sectionTitle : Agricultural Income-tax Act, 1957
State : Karnataka
Year : 1957
Preamble 1 - KARNATAKA AGRICULTURAL INCOME-TAX ACT, 1957 Chapter 1 Section 1 - Short title, extent and commencement Section 2 - Definitions Chapter 2 Section 3 - Charge of Agricultural Income-Tax Section 4 - Application of the Act Section 5 - Computation of agricultural Income Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,. Section 5B - [Omitted] Section 6 - Assessment of income derived from lands partly within the State and party without Section 7 - Method of accounting Section 7A - Accounts to be maintained by certain assessees Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber Section 9 - Assessment of a Hindu undivided Family Section 10 - Liability of Court of Wards, Administrator-General, etc. ..... List Judgments citing this sectionTitle : Assessment of a Hindu Undivided Family
State : Karnataka
Year : 1957
(1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such. (2) In the case of a Marumakkattayam tarwad or Aliyasantana family, the total agricultural income of the tarwad or family shall be assessed on the karnavan of the tarwad or the manager of the family and treated as the income of one individual for the purpose of levy of agricultural income-tax: Provided that in cases where properties have been set apart for each tavazhi in the tarwad or branch of the family for maintenance under any family arrangement, the karnavan, manager or other person in management of the tavazhi or branch shall be assessed separately. (3) In the case of a family governed by the Coorg Customary Law, or a family owning jama..... View Complete Act List Judgments citing this sectionTitle : Right, Title and Interest in Property Sold for Arrears of Tax in Certain Cases
State : Karnataka
Year : 1957
(1) Where any property of a Hindu undivided family, an Aliyasanthana family or branch, or a Marmakkattayam tarwad, tavazhi, is sold for the realisation of arrears of agricultural income-tax, the right, title and interest of all the members of such family, branch, tarwad to tavazhi in the property shall pass to the purchaser. (2) Where any person has been assessed to agricultural income-tax on the agricultural income derived from a land held by him wholly or partly for the benefit of other persons and the tax payable by him is in arrears, the land so held by him may be attached and sold for the realisation of such arrears and on such sale, the right, title and interest of such person in the said land shall pass to the purchaser. View Complete Act List Judgments citing this sectionState : Central
Year : 1922
INCOME TAX ACT, 1922 INCOME TAX ACT, 1922 11 of 1922 An Act to consolidate and amend the law relating to Income-tax and Super-tax. WHEREAS it is expedient to consolidate and amend the law relating to Income-tax and Super-tax; It is hereby enacted as follows:" SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Indian Income-tax Act, 1922. (2) It extends to the whole of British India, including P.1 British Baluchistan and the Sonthal Parganas, and applies also, within the dominions of Princes and Chiefs in India in alliance with His Majesty, to British subjects in those dominions who are in the service of the Government of India or of a local -authority established in the exercise of the powers of the Governor General in Council in that behalf, and..... List Judgments citing this sectionState : Kerala
Year : 1961
THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961 [1] ACT 20 OF 1961 THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961 [1] An Act to unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the State of Kerala Preamble.•WHEREAS, it is expedient to unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the State of Kerala; BE it enacted in the Twelfth Year of the Republic of India as follows:• 1. Short title, extent and commencement.• (1) This Act may be called the Kerala Local Authorities Entertainments Tax Act, 1961. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the..... List Judgments citing this sectionState : Kerala
Year : 1961
THE KERALA LAND TAX ACT, 1961 [1] THE KERALA LAND TAX ACT, 1961 [1] (ACT 13 OF 1961) An Act to provide for the levy of a basic tax on lands in the State of Kerala Preamble .- WHREAS it is deemed necessary to provide for the levy of a basic tax on lands in the State of Kerala; BE it enacted in the Twelfth Year of the Republic of India as follows:- 1. Short title, extent and commencement.- (1) This Act may be called the Kerala Land Tax Act, 1961. (2) It extends to the whole of the State of Kerala. (3) It shall be deemed to have come into force,- (i) in the area comprising the former State of Travancore-Cochin, with effect on and from the 1 st day of April, 1956; and (ii) in the Malabar area, with effect on and from the 1 st day of September, 1957. 2...... List Judgments citing this sectionState : Maharashtra
Year : 1962
THE MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962 THE MAHARASHTRA AGRICULTURAL INCOME TAX ACT, 1962 Maharashtra Act No. XLI of 1962 [15th December 1962] An Act to provide for the imposition of a tax on agricultural income derived from land situated in the State of Maharashtra WHEREAS, it is expedient to provide for the imposition of a tax on agricultural income derived from land situated in the State of Maharashtra; It is hereby enacted in the Thirteenth Year of the Republic of India as follows: CHAPTER I- PRELIMINARY SECTION 01: SHORT TITLE EXTENT AND COMMENCEMENT (1) This Act may be called the Maharashtra Agricultural Income-tax Act 1962. (2) It extends to the whole of the State of Maharashtra. (3) It shall be deemed to have come into force on the Ist day of April 1962...... List Judgments citing this sectionState : West Bengal
Year : 1944
BENGAL AGRICULTURAL INCOME TAX ACT, 1944 BENGAL AGRICULTURAL INCOME TAX ACT, 1944 4 of 1944 26th August, 1943 An Act to provide for the imposition of a tax on agricultural income derived from land situated in Bengal. WHEREAS it is necessary to make an addition to the revenues of Bengal, and for that purpose to impose a tax on agricultural income derived from land situated in Bengal. Preliminary Section 1 Short Title, Extent and Commencement. (1) This Act may be called the Bengal Agricultural Income-tax Act, 1944. (2) It extends to the whole of 11.Subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.[West Bengal]. (3) It shall be deemed to have come into force on the 1st day of April, 1944. Section 2 Definitions. In this Act, unless there..... List Judgments citing this sectionTitle : Direct-tax Laws (Miscellaneous) Repeal Act, 2000
State : Central
Year : 1971
THE DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000 [Act, No. 20 of 2000] [9th June, 2000] PREAMBLE An Act to repeal certain enactments relating to direct taxes. Be it enacted by parliament in the Fifty-first Year of the Republic of India as follows:-- 1. Short title This Act may be called the Direct-tax Laws (Miscellaneous) Repeal Act, 2000. 2. Repeal of certain enactments The enactments specified in the Schedule are hereby repealed. 3. Savings (1) The repeal by this Act of any enactment shall not-- (a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; (b) affect the validity, invalidity effect or consequences of anything already done or suffered, or any right, title, in immunity, obligation or liability..... View Complete Act List Judgments citing this section