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Home Bare Acts Phrase: section 153Finance Act, 2012, (Central) Section 124
Title: Amendment of Section 153
State: Central
Year: 2012
In section 153 of the Customs Act, in clause (a), for the words "registered post to the person for whom it is intended or to his agent", the words "registered post or by such courier as may be approved by the Commissioner of Customs" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1968 Section 12
Title: Amendment of Section 153
State: Central
Year: 1968
In section 153 of the Income-tax Act, in sub-section (1), for clause (a), the following clause shall be substituted, namely :- (a) the expiry of - (i) four years from the end of the assessment year in which the income was first assessable, where such assessment year is an assessment year commencing on or before the 1st day of April, 1967; (ii) three years from the end of the assessment year in which the income was first assessable, where such assessment year is the assessment year commencing on the 1st day of April, 1968; (iii) two years from the end of the assessment year in which the income was first assessable, where such assessment year is an assessment year commencing on or after the 1st day of April, 1969; or".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 61
Title: Amendment of Section 153
State: Central
Year: 2002
In section 153 of the Income-tax Act, in sub-section (3), in Explanation I, after clause (ii), the following clause shall be inserted with effect from the 1st day of April, 2003, namely:-- "(iia) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions of clause (21) or clause (22B) or clause (23A) or clause (23B) or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, under clause (i) of the proviso to sub-section (3) of section 143 and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer;".
View Complete Act List Judgments citing this sectionElectricity (Amendment) Act, 2007 Section 17
Title: Amendment of Section 153
State: Central
Year: 2007
In section 153 of the principal Act, in sub-section (1), for the words and figures "sections 135 to 139", the words and figures "sections 135 to 140 and section 150" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 2011, (Central) Section 26
Title: Amendment of Section 153
State: Central
Year: 2011
In section 153 of the Income-tax Act, in Explanation 1, with effect from the 1st day of June, 2011,-- (a) in clause (vii), for the word, figures and letter "section 245R,", the words, figures and letter "section 245R, or" shall be substituted; (b) after clause (vii) and before the words "shall be excluded", the following clause shall be inserted, namely:-- "(viii) the period commencing from the date on which a reference for exchange of information is made by an authority competent under an agreement referred to in section 90 or section 90A and ending with the date on which the information so requested is received by the Commissioner or a period of six months, whichever is less,".
View Complete Act List Judgments citing this sectionFinance Act, 1989 Section 20
Title: Amendment of Section 153
State: Central
Year: 1989
In section 153 of the Income-tax Act [as amended by section 59 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), for sub-section (1), the following sub-section shall be substituted, namely :- "(1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of - (a) two years from the end of the assessment year in which the income was first assessable; or (b) one year from the end of the financial year in which a return or a revised return relating to the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, is filed under sub-section (4) or sub-section (5) of section 139, whichever is later.".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 35
Title: Amendment of Section 153
State: Central
Year: 2004
In section 153 of the Income-tax Act, in Explanation 1, with effect from the 1st day of October, 2004,-- (a) in clause (v), for the words "that section,", the words "that section, or" shall be substituted; (b) after clause (v) and before the words "shall be excluded", the following clauses shall be inserted, namely;-- "(vi) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Commissioner under sub-section (3) of section 245R, or (vii) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Commissioner under sub-section (7) of section 245R,".
View Complete Act List Judgments citing this sectionFinance Act 2005 Section 45
Title: Amendment of Section 153
State: Central
Year: 2005
.....effect from the 1st day of April, 2006,-- (a) after sub-section (1), the following sub-sections shall be inserted, namely:-- "(1A) No order of assessment shall be made under section 115WE or section 115WF at any time after the expiry of two years from the end of the assessment year in which the fringe benefits were first assessable. (1B) No order of assessment or reassessment shall be made under section 115WG after the expiry of one year from the end of the financial year in which the notice under section 115WH was served."; (b) in sub-section (2A), for the words, brackets and figures "in sub-sections( I) and (2)", the words, brackets, figures and letters "in sub-sections (1), (1A), (1B) and (2)" shall be substituted; (c) in sub-section (3), for the words, brackets and figures "subsections (1) and (2)", the words, brackets, figures and letters "subsections (1), (1A), (1B) and (2)" shall be substituted; (d) in the proviso to Explanation 1, for the words, brackets, figures and letter "in sub-sections (1), (2) and (2A)", the words, brackets, figures and letters "in sub-sections (1), (1A), (1B), (2) and (2A)" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 2006 Section 37
Title: Amendment of Section 153
State: Central
Year: 2006
.....shall be substituted; (d) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-- 'Provided further that where the notice under section 148 was served on or after the 1st day of April, 2005, the provisions of this sub-section shall have effect as if for the words "one year", the words "nine months" had been substituted.'; (e) in sub-section (2A), after the proviso, the following proviso shall be inserted, namely:-- 'Provided further that where the order under section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Commissioner on or after the 1st day of April, 2005, the provisions of this sub-section shall have effect as if for the words "one year", the words "nine months" had been substituted.'.
View Complete Act List Judgments citing this sectionFinance Act 2001 Section 64
Title: Amendment of Section 153
State: Central
Year: 2001
.....Notwithstanding anything contained in sub-sections (1) and (2), in relation to the assessment year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment in pursuance of an order under section 250, section 254, section 263 or section 264, setting aside or canceling an assessment, may be made at any time before the expiry of one year from the end of the financial year in which the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner : Provided that where the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such an order of fresh assessment maybe made at any time up to the 31st day of March, 2002." ; (c) in sub-section (3), clause (i) shall be omitted,
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