Title : Amendment of Certain Enactments
State : Central
Year : 1964
The enactments specified in Parts I to IV of the Second Schedule to this Act shall be amended in the manner directed in the first column thereof and such amendments shall take effect on the dates specified in the second column of that Schedule. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 7
State : Central
Year : 2007
In section 7 of the Income-tax Act, in clause (iii), for the words "Central Government", the words "Central Government or any other employer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2004. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 12aa
State : Central
Year : 2007
In section 12AA of the Income-tax Act, with effect from the 1st day of June, 2007,-- (a) in sub-section (1), after the word, brackets and letter "clause (a)", the words, brackets, letters and figure "or clause (aa) of sub-section (1)" shall be inserted; (b) in sub-section (2), after the word, brackets and letter "clause (a)", the words, brackets, letters and figure "or clause (aa) of sub-section (1)" shall be inserted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 17
State : Central
Year : 2007
In section 17 of the Income-tax Act,-- (a) in clause (1), in sub-clause (viii), for the words "Central Government", the words "Central Government or any other employer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2004; (b) in clause (2),-- (A) after sub-clause (ii'),-- (i) the following Explanations shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2002, namely:-- "Explanation 1.--For the purposes of this sub-clause, concession in the matter of rent shall be deemed to have been provided if,-- (a) in a case where an unfurnished accommodation is provided by any employer other than the Central Government or any State Government and-- (i) the accommodation is owned by..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 47
State : Central
Year : 2007
In section 47 of the Income-tax Act, after clause (vic), the following shall be inserted with effect from the 1st day of April, 2008, namely:-- '(vica) any transfer in a business reorganisation, of a captial asset by the predecessor co-operative bank to the successor co-operative bank; (vicb) any transfer by a shareholder, in a business reorganisation, of a capital asset being a share or shares held by him in the predecessor co-operative bank if the transfer is made in consideration of the allotment to him of any share or shares in the successor co-operative bank. Explanation.--For the purposes of clauses (vica) and (vicb), the expressions "business reorganisation", "predecessor co-operative bank" and "successor co-operative bank" shall have the meanings respectively assigned to..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80c
State : Central
Year : 2007
In section 80C of the Income-tax Act, in sub-section (2), after clause (xxi), the following clause shall be inserted with effect from the 1st day of April, 2008, namely-- "(xxii) as subscription to such bonds issued by the National Bank for Agriculture and Rural Development, as the Central Government may, by notification in the Official Gazette, specify in this behalf". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80d
State : Central
Year : 2007
In section 80D of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2008 -- (a) for the words "paid by him by cheque", the words "paid by him by any mode of payment other than cash" shall be substituted; (b) in clause (i), for the word "ten", the word "fifteen" shall be substituted; (c) in clause (ii), for the word "ten", the word "fifteen" shall be substituted; (d) in the proviso,-- (i) for the word "ten", the word "fifteen" shall be substituted; (ii) for the word "fifteen", the word "twenty" shall be substituted; View Complete Act List Judgments citing this sectionTitle : Amendment of Section 92ca
State : Central
Year : 2007
In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2007,-- (i) after sub-section (3), the following sub-section shall be inserted, namely: -- "(3A) Where a reference was made under sub-section (1) before the 1st day of June, 2007 but the order under sub-section (3) has not been made by the Transfer Pricing Officer before the said date, or a reference under sub-section (1) is made on or after the 1st day of June, 2007, an order under sub-section (3) may be made at any time before sixty days prior to the date on which the period of limitation referred to in section 153, or as the case may be, in section 153B for making the order of assessment or reassessment or recomputation or fresh assessment, as the case may be, expires."; (ii) for sub-section (4), the..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 115-o
State : Central
Year : 2007
In section 115-O of the Income-tax Act, in sub-section (1), for the words "at the rate of twelve and one-half per cent.", the words "at the rate of fifteen per cent." shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 115r
State : Central
Year : 2007
In section 115R of the Income-tax Act, in sub-section (2), for clauses (i) and (ii), the following clauses shall be substituted, namely:-- "(i) twenty-five per cent. on income distributed by a money market mutual fund or a liquid fund; (ii) twelve and one-half per cent. on income distributed to any person being an individual or a Hindu undivided family by a fund other than a money market mutual fund or a liquid fund; and (iii) twenty per cent. on income distributed to any other person by a fund other than a money market mutual fund or a liquid fund:". View Complete Act List Judgments citing this section