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Code of Civil Procedure (Amendment) Act, 1999 Section 13

Title: Amendment of Section 148

State: Central

Year: 1999

In section 148 of the principal Act, after the words "such period", the words "not exceeding thirty days in total," shall be inserted.

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Finance (No. 2) Act, 1996 Section 43

Title: Amendment of Section 148

State: Central

Year: 1996

In section 148 of the Income-tax Act, in sub-section (1), the words "not being less than thirty days," shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1989.

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Finance Act, 2006 Section 36

Title: Amendment of Section 148

State: Central

Year: 2006

In section 148 of the Income-tax Act, in sub-section (1),-- (i) the following provisos shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1991, namely:-- "Provided that in a case-- (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002(20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case-- (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005, in response to a notice served under this section, and (b).....

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Karnataka Panchayat Raj Act, 1993 Section 148

Title: Standing Committees

State: Karnataka

Year: 1993

.....election or till he ceases to be a member of the Taluk Panchayat, whichever is earlier.] 1 [(3) The Adhyaksha shall be the ex-officio member and Chairman of the Finance, Audit and Planning Committee. The Upadhyaksha shall be the ex officio member and Chairman of the General Standing Committee. The other standing Committees shall elect the Chairman from among the members.] (4) No elected member of the Taluk Panchayat shall be eligible to serve on more than one standing committee. (5) The Executive Officer shall be the ex-officio Secretary of every standing committee. ________________________ 1. Substituted by Act 29 of 1997 w.e.f. 20.10.1997. 2. Inserted by Act 17 of 1996 w.e.f. 23.3.1996.

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Finance Act, 2003 Section 97

Title: Amendment of Section 276cc

State: Central

Year: 2003

In section 276CC of the Income-tax Act, for the word and figures "section 148", the words, figures and letter "section 148 or section 153A" shall be substituted with effect from the 1st day of June, 2003.

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Finance Act 1999 Section 63

Title: Amendment of Section 140a

State: Central

Year: 1999

In section 140A of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), for the words and figures "or, as the case may be, section 148", the words, figures and letters "or section 148 or, as the case may be, section 158BC" shall be substituted; (b) in sub-section (2), - (i) after the word and figures "section 144", the words, figures and letters "or an assessment under section 158BC" shall be inserted; (ii) after the words "regular assessment", the words "or assessment, as the case may be" shall be inserted.

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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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Finance Act 2005 Section 39

Title: Amendment of Section 124

State: Central

Year: 2005

In section 124 of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2006,-- (i) in clause (a),-- (A) for the words, brackets and figures "under sub-section (1) of section 139", the words, brackets, figures and letters "under sub-section (1) of section 115WD or under sub-section (1) of section 139" shall be substituted; (B) for the words, brackets and figures "sub-section (2) of section 143", the words, brackets, figures and letters "sub-section (2) of section 115WE or sub-section (2) of section 143" shall be substituted; (ii) in clause (b), for the words, brackets and figures "sub-section (1) of section 142 or under section 148 for the making of the return or by the notice under the first proviso to section 144", the words, brackets, figures and letters "sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144" shall be substituted.

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Finance Act, 2003 Section 65

Title: Insertion of New Sections 153a, 153b and 153c

State: Central

Year: 2003

.....as the case may be, shall abate. Explanation.-For the removal of doubts, it is hereby declared that,- (i) save as otherwise provided in this section, section 153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. 153B. Time-limit for completion of assessment under section 153A.-- (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,-- (a) in respect of each assessment year falling within six assessment years referred to in clause (b) of section 153A, within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed; (b) in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A, within a period of two years from the end of the financial year in.....

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Cantonments Act, 1924 Section 148

Title: Exemption from Operation of Sections 145 to 147

State: Central

Year: 1924

The provisions of sections 145,146 and 147 shall not apply in the case of any burial ground which is for the time being managed by or on behalf of the Government.

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