Section 172 - Bare Acts

Finance Act 1975 Section 19

Title: Amendment of Section 172

State: Central

Year: 1975

In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975, - (a) in sub-section (1), the words, "unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this Act" shall be omitted; (b) in sub-section (2), for the words "one-sixth", the words "seven and a half per cent." shall be substituted.

View Complete Act List Judgments citing this section

Finance Act 1997 Section 45

Title: Amendment of Section 172

State: Central

Year: 1997

In section 172 of the Income-tax Act, after sub-section (7), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1976, namely :- "(8) For the purposes of this section, the amount referred to in sub-section (2) shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount of similar nature."

View Complete Act List Judgments citing this section

Code of Criminal Procedure (Amendment) Act 2008 Section 15

Title: Amendment of Section 172

State: Central

Year: 2008

In section 172 of the principal Act, after sub-section (1), the following sub-sections shall be inserted, namely:-- "(1A) The statements of witnesses recorded during the course of investigation under section 161 shall be inserted in the case diary. (1B) The diary referred to in sub-section (1) shall be a volume and duly paginated.".

View Complete Act List Judgments citing this section

Finance Act 2007 Section 51

Title: Amendment of Section 172

State: Central

Year: 2007

In section 172 of the Income-tax Act, after sub-section (4), the following subsection shall be inserted, namely:- "(4A) No order assessing the income and determining the sum of tax payable thereon shall be made under sub-section (4) after the expiry of nine months from the end of the financial year in which the return under sub-section (3) is furnished: Provided that where the return under sub-section (3) has been furnished before the 1st day of April, 2007, such order shall be made on or before the 31st day of December, 2008.".

View Complete Act List Judgments citing this section

Karnataka Panchayat Raj Act, 1993 Section 172

Title: Publication of Names of Members

State: Karnataka

Year: 1993

Section 172 - Publication of names of members The names of members elected to any Zilla Panchayat shall be1[reported to the Government which shall notify the names] in the Official Gazette. ______________________ 1. Substituted by Act 8 of 2000 w.e.f. 3.4.2000.

View Complete Act List Judgments citing this section

Finance Act 1999 Section 8

Title: Amendment of Section 12a

State: Central

Year: 1999

In section 12A of the Income-tax Act, the words "Chief Commissioner or", wherever they occur, shall be omitted with effect from the 1st day of June, 1999.

View Complete Act List Judgments citing this section

Finance Act 1999 Section 26

Title: Amendment of Section 43

State: Central

Year: 1999

.....in the case of a slump sale, decrease by the actual cost of the asset falling within that block as reduced - (a) by the amount of depreciation actually allowed to him under this Act or under the corresponding provisions of the Indian Income-tax Act, 1922 (11 of 1922) in respect of any previous year relevant to the assessment year commencing before the 1st day of April, 1988; and (b) by the amount of depreciation that would have been allowable to the assessee for any assessment year commencing on or after the 1st day of April, 1988 as if the asset was the only asset in the relevant block of assets, so, however, that the amount of such decrease does not exceed the written down value;"; (ii) after Explanation 2, the following Explanations shall be inserted, namely :- "Explanation 2A. - Where in any previous year, any asset forming part of a block of assets is transferred by a demerged company to the resulting company, then, notwithstanding anything contained in clause (1), the written down value of the block of assets of the demerged company for the immediately preceding previous year shall be reduced by the book value of the assets transferred to the resulting company.....

View Complete Act List Judgments citing this section

Finance Act 1999 Section 51

Title: Amendment of Section 80jja

State: Central

Year: 1999

In section 80JJA of the Income-tax Act, with effect from the 1st day of April, 2000, - (a) for the words ", producing bio-gas,", the words "or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or" shall be substituted; (b) for the words "a deduction from such profits and gains of an amount equal to the whole of such income, or five lakh rupees, whichever is less", the words "a deduction of an amount equal to the whole of such profits and gains for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which such business commences" shall be substituted.

View Complete Act List Judgments citing this section

Finance Act 1999 Section 68

Title: Amendment of Section 180a

State: Central

Year: 1999

In section 180A of the Income-tax Act, for the words "during the previous year", the words, figures and letters "during the previous year relevant to the assessment year commencing on the 1st day of April, 2000 or earlier assessment years" shall be substituted with effect from the 1st day of April, 2000.

View Complete Act List Judgments citing this section

Finance Act 1999 Section 70

Title: Amendment of Section 194b

State: Central

Year: 1999

In section 194B of the Income-tax Act, with effect from the 1st day of April, 2000, - (a) the first proviso shall be omitted; (b) in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted.

View Complete Act List Judgments citing this section

Bare Act Search Results