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Finance Act 1997 Section 43

Title: Amendment of Section 143

State: Central

Year: 1997

In section 143 of the Income-tax Act, in sub-section (1), in clause (a) with effect from the 1st day of April, 1998, - (i) for the second proviso, the following proviso shall be substituted, namely :- "Provided further that an intimation shall be sent to the assessee whether or not any adjustment has been made under the first proviso and notwithstanding that no tax or interest is due from him;". (ii) in the third proviso, the words "for any tax or interest due" shall be omitted.

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Patents (Amendment) Act, 2002 Section 62

Title: Amendment of Section 143

State: Central

Year: 2002

In section 143 of the principal Act, for the words "or be open to public inspection at any time before the date of advertisement of acceptance of the application", the words "before eighteen months from the date of application or the priority date of the application or before the same is opened to public inspection" shall be substituted.

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Patents (Amendment) Act, 2005 Section 71

Title: Substitution of New Section for Section 143

State: Central

Year: 2005

For section 143 of the principal Act, the following section shall substituted, namely:- "143. Restrictions upon publication of specification.-- Subject to the provisions of Chapter VII, an application for a patent, and any specification filed in pursuance thereof, shall not, except with the consent of the applicant, be published by the Controller before the expiration of the period prescribed under sub-section (1) of section 11A or before the same is open to public inspection in pursuance of sub-section (3) of section 11A or section 43.".

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Finance (No. 2) Act, 1998 Section 42

Title: Amendment of Section 143

State: Central

Year: 1998

In section 143 of the Income-tax Act, in sub-section (3) for the words "determine the sum payable by him", the words "determine the sum payable by him or refund of any amount due to him" shall be substituted with effect from the 1st day of October, 1998.

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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, 1980 Section 25

Title: Amendment of Section 143

State: Central

Year: 1980

In section 143 of the Income-tax Act, in sub-section (1), in clause (b), sub-clauses (ii) and (iii) shall be omitted.

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Finance Act 2001 Section 62

Title: Amendment of Section 143

State: Central

Year: 2001

In section 143 of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2001,- (a) in the second proviso, for the words "two years from the end of the assessment year in which the income was first assessable", the words "one year from the end of the financial year in which the return is made" shall be substituted ; (b) after the second proviso, the following proviso shall be inserted, namely :- "Provided also that where the return made is in respect of the income first assessable in the assessment year commencing on the 1st day of April, 1999, such intimation may be sent at any time up to the 31st day of March, 2002.".

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Finance Act 2007 Section 47

Title: Amendment of Section 143

State: Central

Year: 2007

In section 143 of the Income-tax Act, in sub-section (3), in the proviso, in subclause (ii), after the words "scientific research association or other association", the words "or fund or trust" shall be inserted with effect from the 1st day of June, 2007.

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Finance Act, 2011, (Central) Section 25

Title: Amendment of Section 143

State: Central

Year: 2011

In section 143 of the Income-tax Act, in sub-section (1B), for the words, figures and letters "the 31st day of March, 2011", the words, figures and letters "the 31st day of March, 2012" shall be substituted.

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Finance Act 1994 Section 37

Title: Amendment of Section 143

State: Central

Year: 1994

In section 143 of the Income-tax Act, in the Explanation, for the word and figures "section 264", the words and figures "sections 246 and 264" shall be substituted with effect from the 1st day of June, 1994.

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