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Home Bare Acts Phrase: section 147 of the act

Finance Act 2008 Section 33

Title : Amendment of Section 147

State : Central

Year : 2008

In section 147 of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:-- Provided further that the Assessing Officer may assess or reassess such income, other than the income involving matters which are the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment..

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Representation of the People Act, 1951 Section 151A

Title : Time Limit for Filling Vacancies Referred to in Sections 147, 149, 150 and 151

State : Central

Year : 1951

1[151A. Time limit for filling vacancies referred to in sections 147, 149, 150 and 151. - Notwithstanding anything contained in section 147, section 149, section 150 and section 151, a bye-election for filling any vacancy referred to in any of the said sections shall be held within a period of six months from the date of the occurrence of the vacancy: Provided that nothing contained in this section shall apply if-- (a) the remainder of the term of a member in relation to a vacancy is less than one year, or (b) the Election Commission in consultation with the Central Government certifies that it is difficult to hold the bye-election within the said period.] ______________________ 1. Inserted by Act 21 of 1996, Section 17 w.e.f. 1-8-1996.

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Finance (No. 2) Act 2009 Section 58

Title : Amendment of Section 147

State : Central

Year : 2009

In section 147 of the Income-tax Act, after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely:-- "Explanation 3.--For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub-section (2) of section 148.".

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Finance Act, 2012, (Central) Section 61

Title : Amendment of Section 147

State : Central

Year : 2012

..... (I) after clause (b), the following clause shall be inserted, namely:-- "(ba) where the assessee has failed to furnish a report in respect of any international transaction which he was so required under section 92E;". (II) after clause (c), the following clause shall be inserted, namely:-- "(d) where a person is found to have any asset (including financial interest in any entity) located outside India."; (iv) after Explanation 3, the following Explanation shall be inserted, namely:-- "Explanation 4.--For the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012.".

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State of Himachal Pradesh Act, 1970 Section 7

Title : Amendment of Section 27-a of Act 43 of 1950

State : Central

Year : 1970

Amendment of section 27-A of Act 43 of 1950

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Depositories Act, 1996 (22 of 1996) Section 19F

Title : Penalty for Failure to Comply with Directions Issued by Board Under Section 19 of the Act

State : Central

Year : 1996

1 [Section 19F - Penalty for failure to comply with directions issued by Board under section 19 of the Act If any person fails to comply with the directions issued by the Board under Section 19, within the time specified by it, he shall be liable to a penalty of one lakh rupees for each day during which such failure continues or one crore rupees, whichever is less.] ___________________________ 1. Inserted vide The Securities Laws (Amendment) Act, 2004

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Oilfields (Regulation and Development) Act, 1948 Complete Act

Title : Oilfields (Regulation and Development) Act, 1948

State : Central

Year : 1948

Preamble1 - OILFIELDS (REGULATION AND DEVELOPMENT) ACT, 1948 Section1 - Short title, extent and commencement Section2 - Declaration as to expediency of control by Central Government Section3 - Definition Section4 - No mining lease to be valid unless it is in accordance with this Act Section5 - Power to make rules as respects mining leases Section6 - Power to make rules as respects mineral oils development Section6A - Royalties in respect of mineral oils Section7 - Power to make rules for modification of existing lease Section8 - Delegation Section9 - Penalties Section10 - Laying of rules and notifications Section11 - Power of inspection Section12 - Relaxation of rules in special cases Section13 - Act to be binding on the Government Section14 - Protection of action taken in good faith ScheduleI - SCHEDULE

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Finance Act, 2003 Section 90

Title : Amendment of Section 234b

State : Central

Year : 2003

In section 234B of the Income-tax Act, with effect from the 1st day of June, 2003-- (a) in sub-section (1), in Explanation 2, for the words and figures "under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b) in sub-section (3), for the words and figures "under section 147" at both the places where they occur, the words, figures and letter "under section 147 or section 153A" shall be substituted.

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Finance Act, 2003 Section 89

Title : Amendment of Section 234a

State : Central

Year : 2003

In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,-- (a) in sub-section (1), in Explanation 3, for the words and figures ''under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b) in sub-section (3),-- (i) in the opening portion, for the words and figures "by a notice under section 148", the words, figures and letter "by a notice under section 148 or section 153A" shall be substituted; (ii) in clause (b), after the word and figures "section 147", the words, figures and letter "or reassessment under section 153A" shall be inserted.

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Army Act, 1950 Section 147

Title : Transmission to Central Government of Orders Under Section 146

State : Central

Year : 1950

A copy of every order made by an officer under section 146 for the trial of the accused shall forthwith be sent to the Central Government.

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