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Home Bare Acts Phrase: section 185Income Tax Act, 1961 Section 185
Title: Assessment when Section 184 Not Complied with
State: Central
Year: 1961
1[Notwithstanding anything contained in any other provision of this Act, where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall be so assessed that no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing the income chargeable under the head Profits and gains of business or profession and such interest, salary, bonus, commission or remuneration shall not be chargeable to income-tax under clause (v) of section 28.] ______________________________ 1. Substituted by the Finance Act, 2003, with effect from 1st April, 2004. Prior to substitution, section 185 stood as under: 185. Assessment when section 184 not complied with. Where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall be assessed for that assessment year in the same manner as an association of persons, and all the provisions of this Act shall apply accordingly.
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 70
Title: Substitution of New Section for Section 185
State: Central
Year: 2003
For section 185 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 2004, namely:-- '185. Assessment when section 184 not complied with.-- Notwithstanding anything contained in any other provision of this Act, where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall be so assessed that no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession" and such interest, salary, bonus, commission or remuneration shall not be chargeable to income-tax under clause (v) of section 28.'.
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 180A
Title: Powers of Board Under Certain Sections Exercisable by Executive Officer
State: Central
Year: 1924
1[180A. Powers of Board under certain sections exercisable by Executive Officer The powers, duties and functions of the Board under section 181, sub-section (1) of section 182, section 183, section 183 A and section 185 [excluding the provisions to subsection (1) and the proviso to sub-section (2) of the said section 185] shall be exercised or discharged in a civil area by the Executive Officer.] ________________________ 1. Inserted by Act 15 of 1983, section 103 w.e.f. 1-10-1983.
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 185
Title: Power to Stop Erection or Re-erection or to Demolish
State: Central
Year: 1924
.....not be carried into effect or shall be carried into effect with modifications specified by him : Provided that the Board shall pay to the owner of the building compensation for any loss actually incurred by him in consequence of the demolition or alteration of any building which has been erected or re-erected prior to the date on which the order of the Officer Commanding-in-Chief, the Command, has been communicated to him.] ________________________ 1. The original section 185 was re-numbered as sub-section (1) of that section by Act 24 of 1936, section 51. 2. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority". 3. Inserted by Act 24 of 1936, section 51. 4. Substituted by Act 2 of 1954, section 17, for "six months". 5. Inserted by Act 24 of 1936, section 51.
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 420
Title: Penalty for Contravention of Sections 417, 418 and 419
State: Central
Year: 1956
Any officer of a company, or any such trustee of a provident fund as is referred to in sub-section ( 4 ) of section 418 who, knowingly, contravenes, or authorises or permits the contravention of, the provisions of section 417 , 418 or 419, shall be punishable with1[imprisonment for a term which may extend to six months, or with fine which may extend to2[ten thousand rupees]]. ______________________ 1. Substituted by Act 65 of 1960, Section 160, for "fine which may extend to five hundred rupees" (w.e.f.28 -12-1960). 2.Substituted by Act 53 of 2000, sec.185, for "one thousand rupees" (w.e.f. 13-12-2000)
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 49
Title: Insertion of New Section 246a
State: Central
Year: 1998
.....1992 or any earlier assessment year; (i) an order made under section 237; (j) an order imposing a penalty under-- (A) section 221; or (B) section 271, section 271, section 271F, section 272AA or section 272BB. (C) section 272, section 272B or section 273 as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year. (k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158NNFA; (m) an order imposing a penalty under section 271B or section 271BB. (n) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing.....
View Complete Act List Judgments citing this sectionGovernment of India Act, 1935 [Repealed] Section 185
Title: Acquisition and Sale of Land, Contracts and Working Agreements
State: Central
Year: 1935
.....by or against the Authority and not by or against the Federation,and, subject to any provision which may hereafter be made by Act of the FederalLegislature, the Authority may sue and be sued in the like manner and in thelike cases as a company operating a railway may sue and be sued: Provided that this sub-section does not apply in relationto any contract declared by its terms to be supplemental to a contract madebefore the establishment of the Authority, and any such supplemental contractmay be enforced in any manner in which the principal contract may be enforced. (3) The Authority may make working agreements with, andcarry out working agreements made with, any Indian State or person owning oroperating any railway in India, or in territories adjacent to India, withrespect to the persons by whom and the terms on which any of the railways withwhich the parties are respectively concerned shall be operated. ________________________ 1. Omitted, by the India (Provisional Constitution)Order, 1947.
View Complete Act List Judgments citing this sectionNavy Act, 1957 Section 185
Title: Regulations to Be Laid Before Parliament
State: Central
Year: 1957
1[185 . Regulations to be laid before Parliament Every regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the regulation or, both Houses agree that the regulation should not be made, the regulation shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that regulation.] ________________________ 1. Inserted by the Navy (Amdt.) Act, 1974 (53 of 1974), Section 19 (16-12-1974).
View Complete Act List Judgments citing this sectionFinance Act, 1992 Section 66
Title: Substitution of New Sections for Sections 184, 185 and 186
State: Central
Year: 1992
For the sub-heading "B. - Registration of firms", occurring before section 184 and for sections 184, 185 and 186 of the Income-tax Act, the following sections shall be substituted, with effect from the 1st day of April, 1993, namely :- "184. Assessment as a firm. - (1) A firm shall be assessed as a firm for the purposes of this Act, if - (i) the partnership is evidenced by an instrument; and (ii) the individual shares of the partners are specified in that instrument. (2) A certified copy of the instrument of partnership referred to in sub-section (1) shall accompany the return of income of the firm of the previous year relevant to the assessment year commencing on or after the 1st day of April, 1993, in respect of which assessment as a firm is first sought. Explanation : For the purposes of this sub-section, the copy of the instrument of partnership shall be certified in writing by all the partners (not being minors) or, where the return is made after the dissolution of the firm, by all persons (not being minors) who were partners in the firm immediately before its dissolution and by the legal representative of any such partner who is deceased. (3) Where a firm is.....
View Complete Act List Judgments citing this sectionMotor Vehicles Act, 1988 Section 202
Title: Power to Arrest Without Warrant
State: Central
Year: 1988
(1) A police officer in uniform may arrest without warrant any person who in his presence commits an offence punishable under section 184 or section 185 or section 197: Provided that any person so arrested in connection with an offence punishable under section 185 shall, within two hours of his arrest, be subjected to a medical examination referred to in sections 203 and 204 by a registered medical practitioner failing which he shall be released from custody. 1[(2) A police officer in uniform may arrest without warrant any person, who has committed an offence under this Act, if such person refuses to give his name and address.] (3) A police officer arresting without warrant the driver of a motor vehicle shall if the circumstances so require take or cause to be taken any steps he may consider proper for the temporary disposal of the vehicle. ______________________ 1. Substituted by Act 54 of 1994, Section 60, for sub-section (2) (w.e.f. 14-11-1994).
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