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Competition (Amendment) Act 2009 Section 1

Title: Short Title and Commencement

State: Central

Year: 2009

(1) This Act may be called the Competition (Amendment) Act, 2009. (2) It shall be deemed to have come into force on the 14th day of October, 2009.

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Finance (No. 2) Act 2009 Section 50

Title: Amendment of Section 131

State: Central

Year: 2009

In section 131 of the Income-tax Act, in sub-section (1), for the words "and Chief Commissioner or Commissioner", the words", Chief Commissioner or Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C" shall be substituted with effect from the 1st day of October, 2009.

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Finance (No. 2) Act 2009 Section 57

Title: Substitution of New Section for Section Usa

State: Central

Year: 2009

For section MSA of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 2010, namely:-- '145A. Method of accounting in certain cases.-- Notwithstanding anything to the contrary contained in section 145,-- (a) the valuation of purchase and sale of goods and inventory for the purposes of determining the income chargeable under the head "Profits and gains of business or profession" shall be-- (i) in accordance with the method of accounting regularly employed by the assessee; and (ii) further adjusted to include the amount of any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods to the place of its location and condition as on the date of valuation. Explanation.--For the purposes of this section, any tax, duty, cess or fee (by whatever name called) under any law for the time being in force, shall include all such payment notwithstanding any right arising as a consequence to such payment. (b) interest received by an assessee on compensation or on enhanced compensation, as the case may be, shall be deemed to be the income of the year in which it is received.'. .....

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Finance (No. 2) Act 2009 Section 56

Title: Insertion of New Section 144c

State: Central

Year: 2009

.....of the month in which such direction is received. (14) The Board may make rules for the purposes of the efficient functioning of the Dispute Resolution Panel and expeditious disposal of the objections filed under sub-section (2) by the eligible assessee. (15) For the purposes of this section,-- (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board for this purpose; (b) "eligible assessee" means,-- (i) any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3) of section 92CA; and (ii) any foreign company.'.

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Finance (No. 2) Act 2009 Section 55

Title: Amendment of Section 143

State: Central

Year: 2009

In section 143 of the Income-tax Act, in sub-section (1B), for the words, figures and letters "after the 31st day of March, 2009", the words, figures and letters "after the 31st day of March, 2010" shall be substituted.

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Finance (No. 2) Act 2009 Section 54

Title: Amendment of Section 140

State: Central

Year: 2009

In section 140 of the Income-tax Act, after clause (cc), the following clause shall be inserted with effect from the 1st day of April, 2010, namely:-- "(cd) in the case of a limited liability partnership, by the designated partner thereof, or where for any unavoidable reason such designated partner is not able to sign and verify the return, or where there is no designated partner as such, by any partner thereof.".

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Finance (No. 2) Act 2009 Section 53

Title: Amendment of Section 139a

State: Central

Year: 2009

In section 139A of the Income-tax Act, with effect from the 1st day of October, 2009-- (a) in sub-section (5B), in clause (iv), the word "quarterly" shall be omitted; (b) in sub-section (5D), in clause (iii), the word "quarterly" shall be omitted.

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Finance (No. 2) Act 2009 Section 52

Title: Amendment of Section 132a

State: Central

Year: 2009

In section 132A of the Income-tax Act, in sub-section (1), after clause (c), after the words "Chief Commissioner or Commissioner may authorise any", the words "Additional Director, Additional Commissioner," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994.

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Finance (No. 2) Act 2009 Section 51

Title: Amendment of Section 132

State: Central

Year: 2009

In section 132 of the Income-tax Act,-- (a) in sub-section (1),-- (i) for the words "Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board,", the words "Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1994; (ii) after the words "Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner" as so substituted, the words "or Joint Director or Joint Commissioner" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998; (iii) in clause (A), after the words "may authorise any", the words "Additional Director or Additional Commissioner or" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994; (iv) in clause (B), after the word "such", the words "Additional Director or Additional Commissioner or" shall.....

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Finance (No. 2) Act 2009 Section 49

Title: Insertion of New Section 115wm

State: Central

Year: 2009

After section 115 WL of the Income-tax Act, the following section shall be inserted, namely:-- "115WM. Chapter XII-H not to apply after a certain date. Nothing contained in this Chapter shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.".

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