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Start Free TrialTaxation Laws (Amendment) Act, 2003 Chapter II
Title: Amendments to the Income-tax Act, 1961
State: Central
Year: 2003
.....the total income of the assessee: Provided that where in computing the total income of the undertaking for any assessment year, deduction under section 10A or section 10B has been claimed, the undertaking shall not be entitled to the deduction under this section: Provided further that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2010 and subsequent years. (2) This section applies to any undertaking which fulfils the following conditions, namely:-- (a) it manufactures or produces the eligible articles or things without the use of imported raw materials; (b) it is not formed by the splitting up, or the reconstruction, of a business already in existence: Provided that this condition shall not apply in respect of any undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section; (c) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. .....
View Complete Act List Judgments citing this sectionTaxation Laws (Amendment) Act, 2003 Section 9
Title: Amendment of Section 206c
State: Central
Year: 2003
.....in the prescribed manner to the effect that the goods referred to in column (2) of the aforesaid Table are to be utilised for the purposes of manufacturing, processing or producing articles or things and not for trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Chief Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh day of the month next following the month in which the declaration is furnished to him."; (c) in sub-section (3), for the words "seven days", the words "the prescribed time" shall be substituted; (d) in sub-section (5), for the words "ten days from the date of debit", the words "such period as may be prescribed from the time of debit" shall be substituted; (e) in sub-section (7), for the words "one and one-fourth per cent.", the words "one per cent." shall be substituted; (f) in the Explanation occurring at the end, in clause (a), for sub-clauses (i) and (ii), the following sub-clauses shall be substituted, namely:-- "(i) a public sector company, the Central Government, a State Government, and an embassy, a high.....
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