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Home Bare Acts Phrase: section 149Finance Act 2001 Section 63
Title: Amendment of Section 149
State: Central
Year: 2001
In section 149 of the Income-tax Act, in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted with effect from the 1st day of June, 2001, namely :- "(a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause(b); (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to one lakh rupees or more for that year.".
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 62
Title: Amendment of Section 149
State: Central
Year: 2012
In section 149 of the Income-tax Act, with effect from the 1st day of July, 2012,-- (A) in sub-section (1),-- (i) in clause (a), after the word, brackets and letter "clause (b)", the words, brackets and letter "or clause (c)" shall be inserted; (ii) after clause (b), the following clause shall be inserted, namely:-- "(c) if four years, but not more than sixteen years, have elapsed from the end of the relevant assessment year unless the income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment."; (B) in sub-section (3), for the words "two years", the words "six years" shall be substituted; (C) after sub-section (3), the following Explanation shall be inserted, namely:-- "Explanation.--For the removal of doubts, it is hereby clarified that the provisions of sub-sections (1) and (3), 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.".
View Complete Act List Judgments citing this sectionRepresentation 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.
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 149
Title: Amendment of Act 32 of 1994
State: Central
Year: 2002
.....the service tax and includes his agent; (8) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service or repair of any motor car or two wheeled motor vehicle manufactured by such manufacturer; (9) "banking" shall have the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); (10)" banking company" shall have the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (11) "banking and other financial services" means the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely:-- (i) financial leasing services including equipment leasing and hire-purchase by a body corporate; (ii) credit card services; (iii) merchant banking services; (iv) securities and foreign exchange (forex) broking; (v) asset management including portfolio management, all forms of fund management, pension fund management, custodial, depository and trust services, but does not include cash management; (vi) advisory and other.....
View Complete Act List Judgments citing this sectionFinance 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.....
View Complete Act List Judgments citing this sectionBombay Police Act, 1951, (Maharashtra) Section 149
Title: Penalty for Opposing or Not Complying with Direction Given Under Section 70
State: Maharashtra
Year: 1951
Whoever opposes or fails forthwith to comply with any reasonable direction given by a Magistrate or a Police officer under section 70 or abets opposition thereto or failure to comply therewith, shall, on conviction, be punished with imprisonment for a term which may extend to one year but shall not except for reasons to be recorded in writing by less than four months and shall also be liable to fine.
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 149
Title: Insertion of New Section 7a
State: Central
Year: 2012
After section 7 of the Fiscal Responsibility Act, the following section shall be inserted, namely: "7A. Laying of review reports.--The Central Government may entrust the Comptroller and Auditor-General of India to review periodically as required, the compliance of the provisions of this Act and such reviews shall be laid on the table of both Houses of Parliament.".
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 388A
Title: Sections 386 to 388 Not to Apply to Certain Private Companies
State: Central
Year: 1956
1 [388A. Sections 386 to 388 not to apply to certainprivate companies. - Sections 386, 387 and 388 shallnot apply to a private company unless it is a subsidiary of a public company.] ___________________ 1.Inserted by Act 65 of 1960, Section 149 (w.e.f. 28-12-1960).
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 65
Title: Insertion of New Section 245ha
State: Central
Year: 1987
.....the proceedings before him. (3) For the purposes of the time-limit under sections 149, 153, 154, 155 and 231 and for the purposes of payment of interest under section 243 and 244, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under section 245C and ending with the date of receipt by the Income-tax Officer of the order of the Settlement Commission sending the case back to the Income-tax Officer shall be excluded; and where the assessee is a firm, for the purposes of the time-limit for cancellation of registration of the firm under sub-section (1) of section 186, the period aforesaid shall, likewise, be excluded.".
View Complete Act List Judgments citing this sectionInland Vessels Act, 1917 Section 54C
Title: Application of Section 134, Chapters X, Xi and Xii of the Motor Vehicles Act, 1988 in Relation to the Mechanically Propelled Vessels
State: Central
Year: 1917
.....of survey granted under section 9 of the Inland Vessels Act, 1917(1 of 1917),"; (e) in section 161, in sub-section (3),-- (i) in clause (a), for the words "twenty-five thousand rupees", the words "fifty thousand rupees" shall be substituted; (ii) in clause (b), for the words "twelve thousand and five hundred rupees", the words "twenty-five thousand rupees" shall be substituted; (f) in section 165, in sub-section (1), for the words "Motor Accidents Claims Tribunals", the words "Inland Vessel Accidents Claims Tribunals" shall be substituted.'. ______________________________________ 1. Substituted by the Inland Vessels (Amendment) Act, 2007, [Act No. 35 of 2007].
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