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Income Tax Act, 1961 Chapter XVII

Title: Collection and Recovery of Tax

State: Central

Year: 1961

income to the account of the payee and the provisions of this section shall apply accordingly.] __________________________ 1. Reinserted by the Finance Act, 2001, with effect from 1st June, 2001. Earlier section 194H, as omitted by the

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Income Tax Act, 1961 Section 245H

Title: Power of Settlement Commission to Grant Immunity from Prosecution and Penalty

State: Central

Year: 1961

this Act to which such person would have been liable, had not such immunity been granted. ________________ 1. Reinserted by the Finance Act, 2007, with effect from 1st June, 2007. Prior to the reinsertion, section 245HA as

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Income Tax Act, 1961 Section 245HA

Title: Abatement of Proceeding Before Settlement Commission

State: Central

Year: 1961

of the firm under subsection (1) of section 186, the period aforesaid shall, likewise, be excluded.] ___________________ 1. Reinserted by the Finance Act, 2007, with effect from 1st June, 2007. Prior to the reinsertion, section 245HA as

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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

Section 80A - Deductions to be made in computing total income (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the...

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Income Tax Act, 1961 Section 80M

Title: [Omitted]

State: Central

Year: 1961

1. Omitted by the Finance Act, 2003, with effect from 1st April, 2004.Prior to omission, section 80M as reinserted by the Finance Act, 2002, with effect from 1st April, 2003, stood as under: 80M. Deduction in respect

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Income Tax Act, 1961 Section 194H

Title: Commission or Brokerage

State: Central

Year: 1961

income to the account of the payee and the provisions of this section shall apply accordingly.] __________________________ 1. Reinserted by the Finance Act, 2001, with effect from 1st June, 2001. Earlier section 194H, as omitted by the

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Income Tax Act, 1961 Section 196C

Title: Income from Foreign Currency Bonds or Shares of Indian Company

State: Central

Year: 1961

1. Substituted for bonds or shares by the Finance Act, 2001, with effect from 1st April, 2002. 2. Reinserted by the Finance Act, 2003, with effect from 1st April, 2003. Earlier, the proviso was omitted by the

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Income Tax Act, 1961 Section 196D

Title: Income of Foreign Institutional Investors from Securities

State: Central

Year: 1961

from the transfer of securities referred to in section 115AD, payable to a Foreign Institutional Investor. ________________ 1. Reinserted by the Finance Act, 2003, with effect from 1st April, 2003. Earlier, the proviso was omitted by the

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