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Start Free TrialIncome Tax Act, 1961 Section 179
Title: M.private Companies
State: Central
Year: 1961
1 [M.-Privatecompanies] ________________________ 1.Substituted for "M.-Private company in liquidation" by the TaxationLaws (Amendment) Act, 1975, w.e.f. 1-10-1975.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 179
Title: Liability of Directors of Private Company in Liquidation
State: Central
Year: 1961
(1) Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956), where any tax due from a private company in respect of any income of any previous year or from any other company in respect of any income of any previous year during which such other company was a private company cannot be recovered, then, every person who was a director of the private company at any time during the relevant previous year shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (2) Where a private company is converted into a public company and the tax assessed in respect of any income of any previous year during which such company was a private company cannot be recovered, then, nothing contained in sub-section (1) shall apply to any person who was a director of such private company in relation to any tax due in respect of any income of such private company assessable for any assessment year commencing before the 1st day of April, 1962.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 167
Title: Remedies Against Property in Cases of Representative Assessees.
State: Central
Year: 1961
The Assessing Officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner, whether the demand is raised against the representative assessee or against the beneficiary direct.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 165
Title: Case Where Part of Trust Income is Chargeable
State: Central
Year: 1961
Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 158BH
Title: Application of Other Provisions of This Act
State: Central
Year: 1961
Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 146
Title: [Omitted]
State: Central
Year: 1961
1[***] _________________________ 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 144B
Title: [Omitted]
State: Central
Year: 1961
1[***] _____________________________ 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 141A
Title: [Omitted]
State: Central
Year: 1961
1[***] _____________________________ 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 141
Title: [Omitted]
State: Central
Year: 1961
1[***] _____________________________ 1. Omitted by the Taxation Laws (Amendment) Act, 1970, with effect from 1st April, 1971.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 139D
Title: Filing of Return in Electronic Form
State: Central
Year: 1961
1[The Board may make rules providing for (a) the class or classes of persons who shall be required to furnish the return in electronic form; (b) the form and the manner in which the return in electronic form may be furnished; (c) the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand; (d) the computer resource or the electronic record to which the return in electronic form may be transmitted.] ___________________________ 1. Inserted by the Finance Act, 2007, with retrospective effect from 1st June, 2006.
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