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Home Bare Acts Phrase: section 155Indian Evidence (Amendment) Act, 2002 Section 3
Title: Amendment of Section 155
State: Central
Year: 2002
In section 155 of the principal Act, clause (4) shall be omitted.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 44
Title: Amendment of Section 155
State: Central
Year: 1987
In section 155 of the Income-tax Act, sub-section (12) shall be omitted with effect from the 1st day of April, 1988.
View Complete Act List Judgments citing this sectionFinance Act, 1986 Section 28
Title: Amendment of Section 155
State: Central
Year: 1986
In section 155 of the Income-tax Act, with effect from the 1st day of April, 1987, - (a) in sub-section (8), for the words "within a period of one year after the date of the transfer", the words "within a period of two years after the date of the transfer" shall be substituted; (b) in sub-section (8A), for the words "within a period of one year after the date of receipt", the words "within a period of two years after the date of receipt" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 26
Title: Amendment of Section 155
State: Central
Year: 1980
In section 155 of the Income-tax Act, after sub-section (5A), the following sub-section shall be inserted with effect from the 1st day of April, 1981, namely :- "(5B) Where any deduction in respect of any expenditure on scientific research has been made in any assessment year under sub-section (2B) of section 35 and the assessee fails to furnish a certificate of completion of the programme obtained from the prescribed authority within one year of the period allowed for its completion by such authority, the deduction originally made in excess of the expenditure actually incurred shall be deemed to have been wrongly made, and the Income-tax Officer may, notwithstanding anything contained in this Act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment; and the provisions of section 154 shall, so far as may be apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the end of the previous year in which the period allowed for the completion of the programme by the prescribed authority expired.".
View Complete Act List Judgments citing this sectionFinance Act, 2006 Section 39
Title: Amendment of Section 155
State: Central
Year: 2006
In section 155 of the Income-tax Act, in sub-section (14), with effect from the 1st day of April, 2007,-- (a) for the words and figures "credit for tax deducted in accordance with the provisions of section 199", the words, figures and letter "credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C" shall be substituted; (b) for the word and figures "section 203", the words, figures and letter "section 203 or section 206C" shall be substituted; (c) in the proviso, for the words "income from which the tax has been deducted", the words "income from which the tax has been deducted or income on which the tax has been collected" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 1977 Section 23
Title: Amendment of Section 155
State: Central
Year: 1977
In section 155 of the Income-tax Act, after sub-section (10), the following sub-section shall be inserted with effect from the 1st day of April, 1978, namely :- "(10A) Where in the assessment for any year a capital gain arising from the transfer of a capital asset, not being a short-term capital asset, is charged to tax and within a period of six months after the date of such transfer, the assessee has made any investment or deposit in any specified asset within the meaning of Explanation 1 to sub-section (1) of section 54E, the Income-tax Officer shall amend the order of assessment so as to exclude the amount of the capital gain not chargeable to tax under the provisions of section 54E, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the date of the assessment.".
View Complete Act List Judgments citing this sectionTaxation Laws (Amendment) Act, 2006 Section 14
Title: Amendment of Section 155
State: Central
Year: 2006
In section 155 of the Income-tax Act, after sub-section (11), the following sub-section shall be inserted, namely:-- "(11A) Where in the assessment for any year, the deduction under section 10A or section 10B or section 10BA has not been allowed on the ground that such income has not been received in convertible foreign exchange in India, or having been received in convertible foreign exchange outside India, or having been converted into convertible foreign exchange outside India, has not been brought into India, by or on behalf of the assessee with the approval of the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange and subsequently such income or part thereof has been or is received in, or brought into, India in the manner aforesaid, the Assessing Officer shall amend the order of assessment so as to allow deduction under section 10A or section 10B or section 10BA, as the case may be, in respect of such income or part thereof as is so received in, or brought into, India, and the provisions of section 154 shall, so far as may be, apply thereto, and the period of.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 66
Title: Amendment of Section 155
State: Central
Year: 2003
In section 155 of the Income-tax Act, after sub-section (15) and before the Explanation, the following sub-sections shall be inserted with effect from the 1st day of April, 2004, namely:-- "(16) Where in the assessment for any year, a capital gain arising from the transfer of a capital asset, being a transfer by way of compulsory acquisition under any law, or a transfer, the consideration for which was determined or approved by the Central Government or the Reserve Bank of India, is computed by taking the compensation or consideration as referred to in clause (a) or, as the case may be, the compensation or consideration enhanced or further enhanced as referred to in clause (b) of sub-section (5) of section 45, to be the full value of consideration deemed to be received or accruing as a result of the transfer of the asset and subsequently such compensation or consideration is reduced by any court, Tribunal or other authority, the Assessing Officer shall amend the order of assessment so as to compute the capital gain by taking the compensation or consideration as so reduced by the court. Tribunal or any other authority to be the full value of consideration; and the provisions of.....
View Complete Act List Judgments citing this sectionFinance Act, 1982 Section 23
Title: Amendment of Section 155
State: Central
Year: 1982
.....after sub-section (10B), the following sub-section shall be inserted, namely :- "(10C) Where in the assessment for any year a capital gain arising from the transfer of any such capital asset as is referred to in section 54F is charged to tax and within a period of one year after the date of the transfer the assessee purchases, or within three years from that date constructs, a residential house, the Income-tax Officer shall amend the order of assessment so as to exclude the amount of the capital gain not chargeable to tax under the provisions of sub-section (1) of section 54F, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the date of the assessment.".
View Complete Act List Judgments citing this sectionFinance Act 1973 Section 15
Title: Amendment of Section 155
State: Central
Year: 1973
.....the provisions of section 54B and the provisions of sections 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the date of the assessment."; (b) after sub-section (9) as so inserted, the following sub-section shall be inserted, with effect from the 1st day of April, 1974, namely :- "(10) Where in the assessment for any year, a capital gain arising from the transfer by way of compulsory acquisition of any such capital asset as is referred to in section 54D is charged to tax and within a period of three years after the date of the transfer, the assessee purchases any other land or building or any right in any other land or building or constructs any other building for the purposes of shifting or re-establishing the industrial undertaking referred to in that section or setting up another industrial undertaking, the Income-tax Officer shall amend the order of assessment so as to exclude the amount of the capital gain not chargeable to tax under the provisions of section 54D, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in.....
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