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Home Bare Acts Phrase: section 164Finance Act 1965 Section 40
Title: Amendment of Section 164
State: Central
Year: 1965
In section 164 of the Income tax Act, the words "or total world income" shall be omitted.
View Complete Act List Judgments citing this sectionFinance Act 1970 Section 21
Title: Substitution of New Section for Section 164
State: Central
Year: 1970
.....Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the persons mentioned in clause (iii) and (iv) of sub-section (1) of section 160 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the benefit of any one person or where the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable are indeterminate or unknown (such income, such part of the income and such persons being hereafter in this section referred to as "relevant income", "part of relevant income" and "beneficiaries", respectively), tax shall be charged - (i) as if the relevant income or part of relevant income were the total income of an association of persons, or (ii) at the rate of sixty-five per cent., whichever course would be more beneficial to the revenue : Provided that in a case where - (i) none of the beneficiaries has any other income chargeable under this Act; or (ii) the relevant income or part of relevant income is receivable under a trust declared by will; or (iii) the relevant income or part of relevant income is receivable under a.....
View Complete Act List Judgments citing this sectionCode of Criminal Procedure (Amendment) Act 2008 Section 13
Title: Amendment of Section 164
State: Central
Year: 2008
In section 164 of the principal Act, in sub-section (1), for the proviso, the following provisos shall be substituted, namely:-- "Provided that any confession or statement made under this sub-section may also be recorded by audio-video electronic means in the presence of the advocate of the person accused of an offence: Provided further that no confession shall be recorded by a police officer on whom any power of a Magistrate has been conferred under any law for the time being in force.".
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 463
Title: Non-compliance with Provisions of Section 164 or Section 281
State: Central
Year: 1973
(1) If any Court before which a confession or other statement of an accused person recorded, or purporting to be recorded under section 164 or section 281, is tendered, or has been received, in evidence finds that any of the provisions of either of such sections have not been complied with by the Magistrate recording the statement, it may, notwithstanding anything contained in section 91 of the Indian Evidence Act, 1872 (1 of 1872), take evidence in regard to such non-compliance, and may, if satisfied that such non-compliance has not injured the accused in his defence on the merits and that he duly made the statement recorded, admit such statement. (2) The provisions of this section apply to Courts of appeal, reference and revision.
View Complete Act List Judgments citing this sectionFinance Act 1972 Section 27
Title: Amendment of Section 164
State: Central
Year: 1972
In section 164 of the Income-tax Act, with effect from the 1st day of April, 1973, - (a) in sub-section (2), for the words and figures "tax shall be charged on so much of the relevant income as is not exempt under section 11", the words, brackets, figures and letter "or which is of the nature referred to in sub-clause (iia) of clause (24) of section 2, tax shall be charged on so much of the relevant income as is not exempt under section 11 or section 12" shall be substituted; (b) in sub-section (3), for the words "In a case where the relevant income is derived from property held under trust in part only for charitable or religious purposes", the words, brackets, figures and letter "In a case where the relevant income is derived from property held under trust in part only for charitable or religious purposes or is of the nature referred to in sub-clause (iia) of clause (24) of section 2" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 1983 Section 37
Title: Amendment of Section 164
State: Central
Year: 1983
In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984, - 43 in sub-section (2), after the word and figure "section 2,", the words, brackets and figures "or which is of the nature referred to in sub-section (4A) of section 11," shall be inserted; (b) in sub-section (3), in the opening portion, after the word and figure "section 2", the words, brackets and figures "or is of the nature referred to in sub-section (4A) of section 11," shall be inserted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 27
Title: Amendment of Section 164
State: Central
Year: 1980
.....1 : For the purposes of this section, - (i) any income in respect of which the persons mentioned in clause (iii) and clause (iv) of sub-section (1) of section 160 are liable as representative assessee or any part thereof shall be deemed as being not specifically receivable on behalf or for the benefit of any one person unless the person on whose behalf or for whose benefit such income or such part thereof is receivable during the previous year is expressly stated in the order of the court or the instrument of trust or wakf deed, as the case may be, and is identifiable as such on the date of such order, instrument or deed; (ii) the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is received shall be deemed to be indeterminate or unknown unless the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable, are expressly stated in the order of the court or the instrument of trust or wakf deed, as the case may be, and are ascertainable as such on the date of such order, instrument or deed. Explanation 2 : In this section, "maximum marginal rate" means the.....
View Complete Act List Judgments citing this sectionFinance Act, 1984 Section 21
Title: Amendment of Section 164
State: Central
Year: 1984
.....the following proviso shall be added, namely :- "Provided that in a case where the whole or any part of the relevant income is not exempt under section 11 or section 12 by virtue of the provisions contained in clause (c) or clause (d) of sub-section (1) of section 13, tax shall be charged on the relevant income or part of relevant income at the maximum marginal rate."; (c) in sub-section (3), after the proviso and before Explanation 1, the following provisos shall be inserted, namely :- "Provided further that where the relevant income consists of, or includes, profits and gains of business, the preceding proviso shall apply only if the income is receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only trust so declared by him : Provided also that in a case where the whole or any part of the relevant income is not exempt under section 11 or section 12 by virtue of the provisions contained in clause (c) or clause (d) of sub-section (1) of section 13, tax shall be charged on the relevant income or part of relevant income at the maximum marginal rate.". .....
View Complete Act List Judgments citing this sectionCriminal Law (Amendment) Act, 2013, Section 16
Title: Amendment of Section 164
State: Central
Year: 2013
.....the Code of Criminal Procedure, after sub-section (5), the following sub-section shall be inserted, namely:-- "(5A) (a) In cases punishable under section 354, section 354A, section 354B, section 354C, section 354D, sub-section (1) or sub-section (2) of section 376, section 376A, section 376B, section 376C, section 376D, section 376E or section 509 of the Indian Penal Code (45 of 1860) , the Judicial Magistrate shall record the statement of the person against whom such offence has been committed in the manner prescribed in sub-section (5), as soon as the commission of the offence is brought to the notice of the police: Provided that if the person making the statement is temporarily or permanently mentally or physically disabled, the Magistrate shall take the assistance of an interpreter or a special educator in recording the statement: Provided further that if the person making the statement is temporarily or permanently mentally or physically disabled, the statement made by the person, with the assistance of an interpreter or a special educator, shall be videographed. (b) A statement recorded under clause (a) of a person, who is temporarily or permanently mentally or.....
View Complete Act List Judgments citing this sectionFinance Act 1976 Section 3
Title: Amendment of Section 2
State: Central
Year: 1976
In the Income-tax Act, in section 2, with effect from the 1st day of June, 1976, - (a) after clause (28), the following clause shall be inserted, namely :- (28A) "interest" means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) and includes any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised;; (b) in clause (37A), in sub-clause (i), - (i) for the words and figures "in a case not falling under section 164", the words, figures and letters "in a case not falling under section 115A or section 115B or section 164" shall be substituted; (ii) for the words and figures "in a case falling under section 164, the rate specified in that section", the words, figures and letters "in a case falling under section 115A or section 115B or section 164, the rate or rates specified in section 115A or section 115B or, as the case may be, section 164" shall be substituted.
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