Title : Assessee Not to Recover Rent in Excess of That Mentioned in Rents-roll, Etc.
State : Karnataka
Year : 1957
(1) If for the purpose of calculating or verifying the agricultural income specified in a return under section 18, the assessee produces before any Agricultural Income-tax Authority any rent-roll or other document showing the amount of rent due to him, he shall not be entitled to recover by suit or otherwise rent in respect of any tenure or holding included in his return at a rate higher than that mentioned in such rent-roll or document in respect of such tenure or holding, unless the rent thereof has, since the date of the return, been lawfully enhanced. (2) Any person who has produced a rent-roll or other document referred to in sub-section (1) may, within one year of producing such rent-roll or document, apply to the1[Assistant Commissioner of Agricultural Income-tax] to make any..... View Complete Act List Judgments citing this sectionTitle : Place of Assessment
State : Karnataka
Year : 1957
(1) Subject to any orders passed under sub-section (2), the agricultural income of a person shall be assessed by the1[Assistant Commissioner of Agricultural Income-tax] of the area in which is situated the land from which the greater part of the agricultural income is derived: Provided that where an assessee has made a return under sub-section (1) of section 18 to the1[Assistant Commissioner of Agricultural Income-tax] having jurisdiction over the assessees place of residence or the place where any of his lands is situated or where his accounts are maintained, he shall be deemed to have elected such place as his place of assessment and it shall be accepted by the Officer concerned unless for reasons to be recorded in writing he passes an order that the assessment shall be made in any..... View Complete Act List Judgments citing this sectionTitle : Short Title
State : Central
Year : 1971
This Act may be called The Companies (Surcharge On Income-Tax) Act, 1971. View Complete Act List Judgments citing this sectionTitle : Payment of Interest
State : Karnataka
Year : 1957
1[41A. Payment of interest Where any amount refundable to any person under an order made under any provisions of this Act is not refunded to him within ninety days,- (a) of the date of such order, if that order is made by the refunding authority; or (b) of the date of receipt of such order by the refunding authority, if that order is made by an authority other than the refunding authority, the refunding authority shall pay such person simple interest at the rate of twelve percent per annum on the said amount from the day immediately following the expiry of the said ninety days to the day of the refund: Provided that the interest calculable shall be on the balance of the amount remaining after adjusting out of the refundable amount any tax, penalty or other amount due under..... View Complete Act List Judgments citing this sectionTitle : Levy of Surcharge on Income-tax Payable by Companies During 1971-72
State : Central
Year : 1971
(1) Every company which is liable to pay advance tax under Section 210 or Section 212 of the Income-tax Act during the financial year commencing on the 1st day of April, 1971, shall, in addition to the advance tax so payable, pay to the credit of the Central Government on or before the15th day of March, 1972, a further sum, by way of surcharge on income-tax, calculated at the rate of two and one-half per cent, of the amount specified in sub-section (2). (2) The amount referred to in sub-section (1) shall be (i) In a case where advance tax is required to be paid by an order under sub-section (1) or sub-section (3) of Section 210 of the Income-tax Act, the amount specified in such order; (ii) In a case where advance tax is payable under sub-section (1) or sub- section (2) or..... View Complete Act List Judgments citing this sectionTitle : Tax of Deceased Person Payable by Representative
State : Karnataka
Year : 1957
(1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge of the agricultural income-tax assessed as payable by such person or any agricultural income-tax which would have been payable by him under this Act if he had not died. (2) Where a person dies before the 1st June in any year or before he is served with a notice under sub-section (2) of section 18 or under section 36, as the case may be, his executor, administrator or other legal representative shall, on the serving of the notice under sub-section (2) of section 18 or under section 36, as the case may be, comply therewith, and the1[Assistant Commissioner of Agricultural..... View Complete Act List Judgments citing this sectionTitle : Power to Call for Information
State : Karnataka
Year : 1957
The1[Assistant Commissioner of Agricultural Income-tax] or the1[Joint Commissioner] may for the purposes of this Act,-- (i) require any firm to furnish a return of the names of all the members of the firm, their addresses and such other particulars as may be required for the purposes of assessment; (ii) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent and of their addresses. 2[(iii) require any coffee curing works to furnish such particulars as he may require in respect of the transaction of any assessee with such coffee curing works.] _________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 2. Inserted by Act 38 of..... View Complete Act List Judgments citing this sectionTitle : Recovery of Tax from Certain Other Persons
State : Karnataka
Year : 1957
1[43A. Recovery of tax from certain other persons (1) The2[Assistant Commissioner of Agricultural Income-tax] may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the assessee at his last address known to the2[Assistant Commissioner of Agricultural Income-tax] require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the2[Assistant Commissioner of Agricultural Income-tax], either forthwith or upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of the..... View Complete Act List Judgments citing this sectionTitle : Credit for Surcharge
State : Central
Year : 1971
Any sum paid by or recovered from a company as surcharge on income-tax in pursuance of this Act shall be treated as a payment of tax under the Income-tax Act in respect of the income of the period which would be the previous year for the assessment year commencing on the 1st day of April, 1972, and credit therefore shall be given to the company for the purposes of assessment under Section 140A, Section 141A, Section 143 or Section 144 of the Income-tax Act. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1[13. x x x] ________________________ 1. Omitted by Act 29 of 1976 w.e.f.1.4.1975. View Complete Act List Judgments citing this section