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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

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Finance 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

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The 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

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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

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The 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

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Indian 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

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Indian 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)

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Income 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

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Income 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

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Companies 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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