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Income Tax Act, 1961 Section 200

Title: Duty of Person Deducting Tax

State: Central

Year: 1961

.....194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D by the Finance (No. 2) Act, 2004, with effect from 1st October, 2004. Earlier, the quoted portion was amended by the Finance Act, 1999, with effect from 1st June, 1999. 3. See rule 30. For analysis, see Mashbras Income-tax Rules. 4. Inserted by the Finance Act, 2002, with effect from 1st June, 2002. 5. Inserted by the Finance (No. 2) Act, 2004, with effect from 1st April, 2005. 6. See rule 31A and Form Nos. 24Q, 26Q, 27Q and 27A. The prescribed income-tax authority under rule 31A(1) is the Director General of Income-tax (Systems) or the person authorised by him. For analysis, see Mashbras Income-tax Rules. 7. Substituted for prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year by the Finance (No. 2) Act, 2009, with effect from 1st October, 2009.

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Income Tax Act, 1961 Section 203A

Title: Tax Deduction and Collection Account Number

State: Central

Year: 1961

.....section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D, if he has not been allotted any tax-deduction account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax deduction account number. (2) Where a tax deduction account number has been allotted to a person, such person shall quote such number, (a) in all challans for the payment of any sum in accordance with the provisions of section 200 ; (b) in all certificates issued in accordance with the provisions of section 203 ; (c) in all the returns delivered in accordance with the provisions of sections 206, 206A and 206B to any income-tax authority ; and (d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue. 2. See rule 114A and Form No. 49B. 3. Inserted by the Finance Act, 2006, with effect from 1st June, 2006. 4. Omitted by the Finance (No. 2) Act, 2009, with effect from 1st October, 2009. quarterly

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Income Tax Act, 1961 Section 206

Title: Persons Deducting Tax to Furnish Prescribed Returns

State: Central

Year: 1961

.....in any proceedings there under, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein. (4) Where the Assessing Officer considers that the return delivered or caused to be delivered under sub-section (2) is defective, he may intimate the defect to the person responsible for deducting tax or the principal officer in the case of a company, as the case may be, and give him an opportunity of rectifying the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such return shall be treated as an invalid return and the provisions of this Act shall apply as if such person had failed to deliver the return.] _______________________ 1. See rule 36 for prescribed persons. For analysis, see Mashbras Income-tax Rules. 2. Substituted for responsible for.....

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Displaced Persons Compensation and Rehabilitation Act 1954 [Repealed] Chapter II

Title: Payment of Compensation and Rehabilitation Grants to Displaced Persons

State: Central

Year: 1954

.....to the displaced person is payable in the form of transfer of any property from the compensation pool, then subject to a prior charge under sub-section (3) of section 20, to a second charge on such property for the amount which would have been payable to the banking company under clause (a) if the displaced person had been paid compensation in cash; (c) if the compensation to the displaced person is payable in any other form, to such relief as the Settlement Officer, having regard to the principle specified in clause (a) or clause (b), may determine. (3) For the purposes of this section,-- (a) the expression 'banking company' means any of the displaced banks specified in the Schedule and includes any other banking company which, before the fifteenth day of August, 1947 carried on the business of banking, whether wholly or partially in any area now forming part of West Pakistan, and which the Central Government may, having regard to the dislocation of such business on account of the partition of the country, by notification in the Official Gazette, specify in this behalf; (b) the expression 'total debt' means,-- (i) where the banking company has preferred a claim.....

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Income Tax Act, 1961 Section 203

Title: Certificate for Tax Deducted

State: Central

Year: 1961

.....194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D by the Finance (No. 2) Act, 2004, with effect from 1st October, 2004. Earlier, the quoted portion was amended by the Finance Act, 1999, with effect from 1st June, 1999. 3. See rule 31 and Form Nos. 16, 16A and 16AA. For analysis, see Mashbras Income-tax Rules. 4. Inserted by the Finance Act, 2002, with effect from 1st June, 2002. 5. Inserted by the Finance (No. 2) Act, 2004, with effect from 1st April, 2005. 6. Substituted for 1st day of April, 2008 by the Finance Act, 2008, with effect from 1st April, 2008. Earlier 1st day of April, 2008 was substituted for 1st day of April, 2006 by the Finance Act, 2006, with effect from 1st April, 2006 and 1st day of April, 2006 was substituted for 1st day of April, 2005 by the Finance Act, 2005, with effect from 1st April, 2005. 7. Omitted by the Finance Act, 2010 . Prior text was "5[(3) Where the tax has been deducted or paid in accordance with the foregoing provisions of this Chapter on or after the 6[1st day of.....

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Displaced Persons Compensation and Rehabilitation Act 1954 [Repealed] Amending Act 4

Title: Displaced Persons (Compensation Andrehabilitation) Amendment Act, 1968

State: Central

Year: 1954

.....ACT, 1968 [Act, No. 17 of 1968] [3rd April, 1968] PREAMBLE An Act to further amend the Displaced Persons (Compensation and Rehabilitation) Act, 1954. BE it enacted by Parliament in the Nineteenth Year of the Republic of India as follows : - 1. Short title This Act may be called the Displaced Persons (Compensation and Rehabilitation) Amendment Act, 1968. 2. Insertion of new section 8A In the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954) , after section 8, the following section shall be, and shall be deemed always to have been, inserted, namely :-- "8A.Payment compensation in cases of mortgaged properties.- (1) Where any compensation is payable to any displaced persons in lieu of property abandoned by him in West Pakistan which on the date of his migration from West Pakistan was subject to a mortgage in favour of a person who is not resident in India, the Settlement Commissioner shall, after giving a reasonable notice to the displaced person, determine the principal sum for which the property was so mortgaged and such portion of the principal sum so determined as bears the same proportion as the compensation payable to the.....

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Income Tax Act, 1961 Section 200A

Title: Processing of Statements of Tax Deducted at Source

State: Central

Year: 1961

.....or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation.--For the purposes of this sub-section, an incorrect claim apparent from any information in the statement shall mean a claim, on the basis of an entry, in the statement-- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under.....

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National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 Chapter 2

Title: The National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disability

State: Central

Year: 1999

.....perform such duties under the direction of the Board as may be prescribed or as may be delegated to him by the Chairperson. (2) The Board shall, with the previous approval of the Central Government, appoint such other officers and employees as it considers necessary to carry out the objectives of the Trust. (3) The salary and allowances payable to, and the other terms and conditions of service of, the Chief Executive Officer, other officers and employees of the Trust shall be such as may be determined by regulations. Section 9 - Vacancies in Board not to invalidate acts etc. No act or proceeding of the Board shall be called in question on the grounds merely of the existence of any vacancy in, or any defect in the constitution of, the Board.

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National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 Section 3

Title: Constitution of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disability,etc.

State: Central

Year: 1999

.....which shall be a body corporate by the name aforesaid, having perpetual succession and a common seal, with power, subject to the provisions of this Act, to acquire, hold and dispose of property, both movable and immovable, and to contract, and shall, by the said name, sue or be sued. (2) The general superintendence, direction and management of the affairs and business of the Trust shall vest in a Board which may exercise all powers and do all acts and things which may be exercised or done by the Trust. (3) The head office of the Trust shall be at New Delhi and the Board may, with the previous approval of the Central Government, establish offices at other places in India. (4) The Board shall consist of-- (a) a Chairperson to be appointed by the Central Government from amongst the persons having expertise and experience in the field of autism, cerebral palsy, mental retardation and multiple disability; (b) nine persons to be appointed in accordance with such procedure as may be prescribed from amongst the registered organisations out of which three members each shall be from voluntary organisations, association of parents of persons with autism, cerebral palsy, mental.....

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Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Chapter 10

Title: Recognition of Institutions for Persons with Disabilities

State: Central

Year: 1995

.....authority shall make such enquiries as it may deem fit and where it is satisfied that the applicant has complied with the requirements of this Act and the rules made thereunder it shall grant a certificate of registration to the applicant and where it is not so satisfied the competent authority shall, by order, refuse to grant the certificate applied for: Provided that before making any order refusing to grant a certificate the competent authority shall give to the applicant a reasonable opportunity of being heard and every order of refusal to grant a certificate shall be communicated to the applicant in such manner as may be prescribed by the State Government. (3) No certificate of registration shall be granted under sub-section (2) unless the institution with respect to which an application has been made is in a position to provide such facilities and maintain such standards as may be prescribed by the State Government. (4) A certificate of registration granted under this section,-- (a) shall, unless revoked under section 53, remain in force for such period as may be prescribed by the State Government; (b) may be renewed from time to time for a like period; and .....

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