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Income Tax Act, 1961 Chapter 14
Title: CHAPTER 14 PROCEDURE FOR ASSESSMENT
State: Central
Year: 1961
For details, see Taxmann's Master Guide to Income-tax Act. For relevant case laws, see Taxmann's Master Guide to Income-tax Act. 3175 … a notification in the Official Gazette, and who at any time during the previous year fulfils any one of the following
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 45
Title: Homes outside UK owned through company etc
State: Central
Year: 2008
holding company of the property at all times after the relevant time. (2) The company is "the holding company of the property" … property at all times or at certain times. (5) "The relevant time" is the time the company first owned a relevant interest
View Complete Act List Judgments citing this sectionThe Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 13
State: Chattisgarh
Year: 2023
certificate; (b) the applicant shall not be prosecuted under the Relevant Acts with respect to the matter and time period covered
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
The MENTAL HEALTHCARE ACT, 2017 Section 121
Title: (1) The Central Government may, by notification, make rules for carrying out the
State: Chandigarh
Year: 2017
of section 55; (i) the form of accounts and other relevant records and annual statement of accounts under sub-section (1) of … (1) of section 59; (j) the form in, and the time within which, an annual report shall be prepared under section
View Complete Act List Judgments citing this sectionThe Merchant Shipping Act, 2025 Section 20
Title: Procedure for registration of Indian vessels
State: Central
Year: 2025
other law for the time being in force at the relevant time, every owner of such vessel shall immediately on obtaining knowledge
View Complete Act List Judgments citing this sectionIndian Evidence Act 1872 Part 1
Title: Relevancy of Facts
State: Central
Year: 1872
reputation, is a fact. "Relevant".-One fact is said to be relevant to another when the one is connected with the other … a particular sense, or is or was at a specified time conscious of a particular sensation, is a fact. (e) That
View Complete Act List Judgments citing this sectionIndian Evidence Act 1872 Chapter 2
Title: Of the Relevancy of Facts
State: Central
Year: 1872
of such other facts as are hereinafter declared to be relevant, and of no others. Explanation.-This section shall not enable any … to prove by any provision of the law for the time being in force relating to civil procedure1 . Illustrations (a)
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XIV
Title: Procedure for Assessment
State: Central
Year: 1961
the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever … rupees or more towards consumption of electricity or at any time during the previous year] fulfils any one of the following
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XV
Title: Liability in Special Cases
State: Central
Year: 1961
satisfied, having regard to all the circumstances existing at the relevant time, that the trust was created bona fide exclusively for the … satisfied, having regard to all the circumstances existing at the relevant time, that the trust, to the extent it is not for
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Part 6
Title: Management and Administration
State: Central
Year: 1956
any other body corporate which is, or has at any relevant time been the company's subsidiary or holding company, or a subsidiary … any other body corporate which is, or has at any relevant time been managed by any person as managing director or as
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