Bare Act Search Results

Finance Act, 2006 Section 49

Title: Amendment of Section 234b

State: Central

Year: 2006

determined under sub-section (1) of section 143 and where a regular assessment is made, the tax on the total income determined under … made, the tax on the total income determined under such regular assessment as reduced by the amount of,-- (i) any tax deducted

Finance Act, 2003 Section 91

Title: Insertion of New Section 234d

State: Central

Year: 2003

of section 143, and-- (a) no refund is due on regular assessment; or (b) the amount refunded under sub-section (1) of section … sub-section (1) of section 143 exceeds the amount refundable on regular assessment, the assessee shall be liable to pay simple interest at

Income Tax Act, 1961 Section 234D

Title: Interest on Excess Refund

State: Central

Year: 1961

of section 143, and- (a) no refund is due on regular assessment ; or (b) the amount refunded under sub-section (1) of … sub-section (1) of section 143 exceeds the amount refundable on regular assessment, the assessee shall be liable to pay simple interest at

Finance Act, 2006 Section 48

Title: Amendment of Section 234a

State: Central

Year: 2006

as determined under sub-section (1) of section 143 or on regular assessment as reduced by the advance tax, if any, paid and … determined under sub-section (1) of section 143, and where a regular assessment is made, on the amount of the tax on the

Companies Profits Surtax Act 1964 Section 7B

Title: Interest Payable by Government

State: Central

Year: 1964

section 7A exceeds the amount of the tax determined on regular assessment, from the 1st day of April next following the said … following the said financial year to the date of the regular assessment for the assessment year immediately following the said financial year.

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

w.e.f. 1-4-1989.[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993;] (40) "regular assessment" means the assessment made under 142 Inserted by the Finance

Finance (No. 2) Act, 1998 Chapter III

Title: Direct Taxes

State: Central

Year: 1998

made under this Chapter shall be in addition to the regular assessment in respect of each previous year included in the block … block period shall not include the income assessed in any regular assessment as income of such block period; (c) the Income assessed

Finance (No. 2) Act, 1998 Complete Act

State: Central

Year: 1998

made under this Chapter shall be in addition to the regular assessment in respect of each previous year included in the block … block period shall not include the income assessed in any regular assessment as income of such block period; (c) the income assessed

Income Tax Act, 1961 Section 158BA

Title: Assessment of Undisclosed Income as a Result of Search

State: Central

Year: 1961

which such income relates and irrespective of the fact whether regular assessment for any one or more of the relevant assessment years … made under this Chapter shall be in addition to the regular assessment in respect of each previous year included in the block

Finance (No. 2) Act, 1998 Section 44

Title: Amendment of Section 158ba

State: Central

Year: 1998

made under this Chapter shall be in addition to the regular assessment in respect of each previous year included in the block … block period shall not include the income assessed in any regular assessment as income of such block period; (c) the Income assessed