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Start Free TrialFinance Act 1999 Section 90
Title: Consequential Amendments
State: Central
Year: 1999
.....figures, brackets and letters "clause (ca) of sub-section (12) of section 80-IA", the words, brackets, figures and letters "the Explanation to sub-section (4) of section 80-IA" shall be substituted; (e) in section 115JA, - (i) in sub-section (2), in the Explanation, - (A) in clause (v), - (I) for the words, brackets, letters and figures "sub-clause (b) or sub-clause (c) of clause (iv) of sub-section (2) of section 80-IA", the words, brackets, figures and letters "sub-section (4) and sub-section (5) of section 80-IB" shall be substituted; (II) for the words, brackets, figures and letters "profits and gains under sub-section (5) of section 80-IA", the words, brackets, figures and letters "profits and gains under sub-section (4) or sub-section (5) of section 80-IB" shall be substituted; (B) in clause (vi), for the words, brackets, figures and letters "under sub-section (12) of section 80-IA and subject to fulfilling the conditions laid down in sub-section (4A) of section 80-IA", the words, brackets, figures and letters "as defined in the Explanation to sub-section (4) of section 80-IA and subject to fulfilling the conditions laid down in that sub-section" shall be.....
View Complete Act List Judgments citing this sectionFinance Act 1965 Section 72
Title: Amendment of Act 63 of 1960
State: Central
Year: 1965
.....shall be inserted, namely :- "4A. Deduction of income-tax. - Where the stipulated dividend in respect of a preference share of a company - (a) is specified to be subject to income-tax and a deduction is made therefrom on account of the income-tax payable by the company, or (b) is being paid subject to a deduction therefrom on account of the income-tax payable by the company, notwithstanding the absence of any specification that the dividend would be subject to income-tax, such deduction shall in no case exceed twenty-five per cent. of the stipulated dividend."; (v) in section 6, for the words "this Act", the words and figures "section 3 or section 4" shall be substituted.
View Complete Act List Judgments citing this sectionCompany Secretaries (Amendment) Act, 2006 Section 30
Title: Amendment of Section 39
State: Central
Year: 2006
In section 39 of the principal Act,-- (i) in sub-section (2),-- (a) in clause (a), for the word, brackets and figures "items (1), (3)", the word, brackets and figure "item (2)" shall be substituted; (b) in clause (d), the words, brackets and letter "clause (a) of shall be omitted; (c) clause (g), clause (l) and clause (q) shall be omitted; (d) in clause (i), for the word, brackets and letter "clause (i)", the word, brackets and letter "clause (g)" shall be substituted; (e) in clause (j), for the word, brackets and letter "clause (j)", the word, brackets and letter "clause (h)" shall be substituted; (f) in clause (k), for the words, brackets, letter and figures "clause (k) of sub-section (2) of section 15", the words, brackets, letters and figures "clause (f) of section 15A" shall be substituted; (ii) sub-section (4) shall be omitted.
View Complete Act List Judgments citing this sectionFinance Act 1979 Section 8
Title: Amendment of Section 54e
State: Central
Year: 1979
.....the words "net consideration" shall be substituted; (d) in Explanation 1, - (i) for the words, brackets and figure For the purposes of this sub-section and sub-section (3), "specified asset" means any of the following assets, namely :-, the following shall be substituted, namely :- For the purposes of this sub-section, "specified asset" means - (a) in a case where the original asset is transferred before the 1st day of March, 1979, any of the following assets, namely :-; (ii) after clause (vi), the following clause shall be inserted, namely :- "(b) in a case where the original assets is transferred after the 28th day of February, 1979, such National Rural Development Bonds as the Central Government may notify in this behalf in the Official Gazette."; (e) in Explanation 3, for the words, brackets, figure and letter "the full value of the consideration or any part thereof in any equity shares referred to in clause (va)", the words, brackets, figure and letters "the whole or any part of the net consideration in any equity shares referred to in sub-clause (va) of clause (a)" shall be substituted; (f) in Explanation 4, for the word, brackets and figures "clause (vi)",.....
View Complete Act List Judgments citing this sectionFinance Act 1975 Section 24
Title: Consequential Amendments to Certain Sections
State: Central
Year: 1975
.....:- (a) in sub-clause (ii) of clause (3) of section 17, after the word, brackets, figures and letter "clause (10A),", the word, brackets, figures and letter "clause (10B)," shall be inserted; (b) in sub-section (3) of section 80A, after the words, figures and letter "or section 80J", the words, figures and letters "or section 80JJ" shall be inserted; (c) in sub-section (3) of section 80P, - (i) after the words, figures and letter "or section 80J", the words, figures and letters "or section 80JJ" shall be inserted; (ii) for the words, figures and letters "section 80HH and section 80J", the words, figures and letters "section 80HH, section 80J and section 80JJ" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1979 Chapter III
Title: Direct Taxes
State: Central
Year: 1979
.....in this clause shall be construed to exempt from tax the income of any trust, endowment or society referred to therein;. Section 4 - Amendment of Section 35B In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980, - (a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters, ", where expenditure is incurred before the 1st day of April, 1978" shall be omitted; (b) sub-section (1A) shall be omitted. Section 5 - Amendment of Section 35CCA In section 35CCA of the Income-tax Act, with effect from the 1st day of June, 1979, - (a) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) Where an assessee incurs any expenditure by way of payment of any sum - (a) to an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved by the prescribed authority; or (b) to an association or institution, which has as its object the training of persons for implementing programmes of rural development, the assessee shall, subject to the provisions of sub-section (2), be.....
View Complete Act List Judgments citing this sectionFinance Act 1979 Section 22
Title: Consequential Amendments to Certain Sections
State: Central
Year: 1979
.....(iii), (vi), (vii) and (viia)" shall be substituted; (b) in sub-section (3) of section 80A, - (i) after the word, figures and letter "section 80G", the words, figures and letters "or section 80GGA" shall be inserted; (ii) after the word, figures and letters "section 80JJ", the words, figures and letters "or section 80JJA" shall be inserted; (c) in sub-section (3) of section 80P, - (i) after the words, figures and letters "or section 80JJ", the words, figures and letters "or section 80JJA" shall be inserted; (ii) for the words, figures and letters "section 80J and section 80JJ", the words, figures and letters "section 80J, section 80JJ and section 80JJA" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 2010 Chapter III
Title: Direct Taxes
State: Central
Year: 2010
.....lakh rupees", the words "fifteen lakh rupees" shall be substituted. Section 15 - Amendment of section 44AD In section 44AD of the Income-tax Act [as amended by section 20 of the Finance (No. 2) Act, 2009(33 of 2009)], in the Explanation, in clause (b), in sub-clause (ii), for the words "forty lakh rupees", the words "sixty lakh rupees" shall be substituted with effect from the 1st day of April, 2011. Section 16 - Amendment of section 44BB In section 44BB of the Income-tax Act, in the proviso to sub-section (1), after the words, figures and letter "section 44D or", the words, figures and letters "section 44DA or" shall be inserted with effect from the 1st day of April, 2011. Section 17 - Amendment of section 44DA In section 44DA of the Income-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2011, namely:-- "Provided further that the provisions of section 44BB shall not apply in respect of the income referred to in this section.". Section 18 - Amendment of section 47 In section 47 of the Income-tax Act, after clause (xiiia), the following shall be inserted with effect from the 1st.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Chapter III
Title: Direct Taxes
State: Central
Year: 1980
.....40 per cent. of the amount by which such aggregate exceeds Rs. 10,000."; (b) in sub-section (4), in clause (i), for the words "musician or actor", the words and brackets "musician, actor or sportsman (including an athlete)" shall be substituted. Section 14 - Omission Of Section 80ff Section 80FF of the Income-tax Act, shall be omitted with effect from the 1st day of April, 1981. Section 15 - Amendment Of Section 80g In section 80G of the Income-tax Act, - (a) for sub-section (4), the following shall be substituted with effect from the 1st day of April, 1981, namely :- "(4) where the aggregate of the sums referred to in sub-clauses (iv), (v), (vi) and (vii) of clause (a) and in clause (b) of sub-section (2) exceeds the smaller of the following amounts, that is to say, - (i) ten per cent. of the gross total income (as reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), and (ii) five hundred thousand rupees, then, the amount by which such aggregate exceeds such smaller amount shall be.....
View Complete Act List Judgments citing this sectionFinance Act 2005 Chapter 3
Title: Direct Taxes
State: Central
Year: 2005
.....namely:- "(d) an eligible transaction in respect of trading in derivatives referred to in clause (aa) of section 2 of the Securities Contracts (Regulation) Act, 1956(42 of 1956) carried out in a recognised stock exchange;"; (B) after the proviso, the following Explanation shall be inserted, namely:- 'Explanation.-For the purposes of this clause, the expressions-- (i) "eligible transaction" means any transaction,- (A) carried out electronically on screen-based systems through a stock broker or sub-broker or such other intermediary registered under section 12 of the Securities and Exchange Board of India Act, 1992(15 of 1992) in accordance with the provisions of the Securities Contracts (Regulation) Act, 1956(42 of 1956) or the Securities and Exchange Board of India Act, 1992 or the Depositories Act, 1996(22 of 1996) and the rules, regulations or bye-laws made or directions issued under those Acts or by banks or mutual funds on a recognised stock exchange; and (B) which is supported by a time stamped contract note issued by such stock broker or sub-broker or such other intermediary to every client indicating in the contract note the unique client identity.....
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