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Customs Act, 1962 Section 140A

Title: Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

State: Central

Year: 1962

1[140A. Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.-- (1) Nothing contained in section 562 of the2Code of Criminal Procedure, 1898 (5 of 1898), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. (2) The provisions of sub-section (1) shall have effect notwithstanding anything contained in sub-section (3) of section 135.] ________________________ 1. Inserted by Act 36 of 1973, section 11 (w.e.f. 1-9-1973). 2. See now section 360 of the Code of Criminal Procedure, 1973 (2 of 1974).

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Representation of the People Act, 1951 Section 140A

Title: [Repealed]

State: Central

Year: 1951

[Rep. by the Representation of the People (Amendment) Act, 1966 (47 of 1966), Section 62]

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Income Tax Act, 1961 Section 140A

Title: Self-assessment

State: Central

Year: 1961

.....paid under any provision of this Act; (ii) any tax deducted or collected at source; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India; (iv) any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and (v) any tax credit claimed to be set-off in accordance with the provisions of section 115JAA,] the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest. Explanation : Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable. 5[(1A) For the purposes of sub-section (1), interest payable, 6[(i) under section 234A shall be computed on the.....

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