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Home Bare Acts Phrase: section 144bFinance Act, 2012, (Central) Section 59
Title: Insertion of New Section 144ba
State: Central
Year: 2012
After section 144B of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2014, namely:-- "144BA. Reference to Commissioner in certain cases.-- (1) If, the Assessing Officer, at any stage of the assessment or reassessment proceedings before him having regard to the material and evidence available, considers that it is necessary to declare an arrangement as an impermissible avoidance arrangement and to determine the consequence of such an arrangement within the meaning of Chapter X-A, then, he may make a reference to the Commissioner in this regard. (2) The Commissioner shall, on receipt of a reference under sub-section (1), if he is of the opinion that the provisions of Chapter X-A are required to be invoked, issue a notice to the assessee, setting out the reasons and basis of such an opinion, for submitting objections, if any, and providing an opportunity of being heard to the assessee within such period, not exceeding sixty days, as may be specified in the notice. (3) If the assessee does not furnish any objection to the notice within the time specified in the notice issued under sub-section (2), the Commissioner shall.....
View Complete Act List Judgments citing this sectionFinance (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.'.
View Complete Act List Judgments citing this sectionPatents (Amendment) Act, 1999 Section 4
Title: Omission of Section 39
State: Central
Year: 1999
Section 39 of the principal Act shall be omitted.
View Complete Act List Judgments citing this sectionRepresentation of the People Act, 1951 Section 43
Title: Effect of Default in Appointment of Election Agent Under Section 42 [Repealed]
State: Central
Year: 1951
[Rep. by the Representation of the People (Second Amendment) Act, 1956 (27 of 1956), Section 25].
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 4
Title: Amendment of Section 10
State: Central
Year: 1987
.....substituted with effect from the 1st day of April, 1983; (B) in the proviso, for the words, brackets and figures "in item (3) in the Table below rule 3 of the Post Office Savings Banks Rules, 1965", the words and figures "in item 6 in the Table below rule 4 of the Post Office Savings Account Rules, 1981" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1983; (ii) in sub-clause (iv), after item (g) and the Explanation thereto, the following item shall be inserted, namely :- "(h) by any public sector company in respect of such bonds or debentures and subject to such conditions, including the condition that the holder of such bonds or debentures registers his name and the holding with that company, as the Central Government may, by notification in the Official Gazette, specify in this behalf;"; (c) in clause (17), - (i) in sub-clause (i), the word "and" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1986; (ii) for sub-clause (ii), the following sub-clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1986,.....
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 5
Title: Amendment of Section 10a
State: Central
Year: 1987
In section 10A of the Income-tax Act, in the Explanation occurring at the end after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1981, namely :- '(iii) "manufacture" includes any - (a) process, or (b) assembling, or (c) recording of programmes on any disc, tape, perforated media or other information storage device.'.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 14
Title: Amendment of Section 47
State: Central
Year: 1987
In section 47 of the Income-tax Act, clause (ii) shall be omitted with effect from the 1st day of April, 1988.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 17
Title: Omission of Section 52
State: Central
Year: 1987
Section 52 of the Income-tax Act shall be omitted with effect from the 1st day of April, 1988.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 36
Title: Amendment of Section 80-o
State: Central
Year: 1987
In section 80-O of the Income-tax Act, with effect from the 1st day of April, 1988, - (a) in the opening paragraph, - (i) the portion beginning with the words "or having been received in convertible foreign exchange outside India" and ending with the words "and dealings in foreign exchange," shall be omitted; (ii) for the words "so received in, or brought into, India", the words "so received in India" shall be substituted; (b) after the second proviso, the following proviso shall be inserted, namely :- "Provided also that such income is received in India within a period of six months from the end of the previous year, or where the Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Commissioner may allow in this behalf."; (c) in the Explanation, for clause (ii), the following clause shall be substituted, namely :- '(ii) "foreign enterprise" means a person who is a non-resident.'.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 38
Title: Omission of Section 80t
State: Central
Year: 1987
Section 80T of the Income-tax Act shall be omitted with effect from the 1st day of April, 1988.
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