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Home Bare Acts Phrase: section 192Finance Act 1968 Section 13
Title: Amendment of Section 192
State: Central
Year: 1968
In section 192 of the Income-tax Act, in sub-section (1), for the words "rates of tax in force", the words "rates in force" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 2001 Section 68
Title: Amendment of Section 192
State: Central
Year: 2001
In section 192 of the Income-tax Act, after sub-section (2B), the following sub-section shall be inserted with effect from the 1st day of June, 2001, namely :- '(2C) A person responsible for paying any income chargeable under the head "Salaries" shall furnish to the person to whom such payment is made a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided to him and the value thereof in such form and manner as may be prescribed.'.
View Complete Act List Judgments citing this sectionFinance Act, 1989 Section 21
Title: Amendment of Section 192
State: Central
Year: 1989
In section 192 of the Income-tax Act, with effect from the 1st day of June, 1989, - (a) in sub-section (2A), for the words "public sector undertaking", the words "company, co-operative society, local authority, University, institution, association or body" shall be substituted; (b) after sub-section (2A), the following Explanation shall be inserted namely :- 'Explanation : For the purposes of this sub-section, "University" means a University established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a University for the purposes of that Act.'.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 47
Title: Amendment of Section 192
State: Central
Year: 1998
In Section 192 of the Income-tax Act, for sub-section (2B), the following sub-section shall be substituted with effect from the 1st day of August, 1998, namely:-- '(2B) where as assessee who receives any income chargeable under the head "Salaries" has, in addition, any income chargeable under any other head of income (not being a loss under any such head other than the loss under the head "income from house property") for the same financial year, he may send to the person responsible for making the payment referred to in sub-section (1) the particulars of-- (a) such other income and of any tax deducted thereon under any other provision of this Chapter; (b) the loss, if any, under the head "income from house property", In such from and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall take-- (i) such other income and tax, if any, deducted thereon; and (ii) the loss, if any, under the head "income from house property", also into account for the purposes of making the deduction under sub-section (1): Provided that this sub-section shall not in any case have the effect of reducing the tax deductible except where the.....
View Complete Act List Judgments citing this sectionFinance Act 1965 Section 44
Title: Amendment of Section 192
State: Central
Year: 1965
In section 192 of the Income tax Act, (i) in sub section (1), the words "and super tax" and the words "and average rate of super tax respectively" shall be omitted; (ii) sub section (2) shall be omitted; (iii) in sub section (3), the words, brackets and figure "or sub section (2)" shall be omitted; (iv) in sub section (5), for the words "income tax and super tax", the word "tax" shall be substituted; (v) the Explanation shall be omitted.
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 71
Title: Amendment of Section 192
State: Central
Year: 2002
In section 192 of the Income-tax Act, with effect from the 1st day of June, 2002,-- (a) after sub-section (1), the following sub-sections shall be inserted, namely:-- "(1A) Without prejudice to the provisions contained in sub-section (1), the person responsible for paying any income in the nature of a perquisite which is not provided for by way of monetary payment, referred to in clause (2) of section 17 may pay, at his option, tax on the whole or part of such income without making any deduction therefrom at the time when such tax was otherwise deductible under the provisions of sub-section (1). (1B) For the purpose of paying tax under sub-section (1A), tax shall be determined at the average of income-tax computed on the basis of the rates in force for the financial year, on the income chargeable under the head "Salaries" including the income referred to in sub-section (1A), and the tax so payable shall be construed as if it were, a tax deductible at source, from the income under the head "Salaries" as per the provisions of sub-section (1), and shall be subject to the provisions of this Chapter."; (b) in sub-section (3), after the word, brackets and figure "sub-section.....
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 45
Title: Amendment of Section 192
State: Central
Year: 1987
.....(1). (2A) Where the assessee, being a government servant or an employee in a public sector undertaking, is entitled to the relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1), such particulars, in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall compute the relief on the basis of such particulars and take it into account in making the deduction under sub-section (1). (2B) Where an assessee who receives any income chargeable under the head "Salaries" has, in addition, any income chargeable under any other head of income (not being a loss under any such head) for the same financial year, he may send to the person responsible for making the payment referred to in sub-section (1) the particulars of such other income and of any tax deducted thereon under any other provision of this Chapter, in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall take such other income and the tax, if any, deducted thereon also into account for the purposes of making the.....
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 192
Title: Making over of Cases to Magistrates
State: Central
Year: 1973
( 1 ) Any Chief Judicial Magistrate may, after taking cognizance of an offence, make over the case for inquiry or trial to any competent Magistrate subordinate to hi m. ( 2) Any Magistrate of the first class empowered in this behalf by the Chief Judicial Magistrate may, after taking cognizance of an offence, make over the case for inquiry or trial to such other competent Magistrate as the Chief Judicial Magistrate may, by general or special order, specify, and thereupon such Magistrate may hold the inquiry or trial. STATE AMENDMENTS 1Punjab and Union Territory of Chandigarh: In section 192, for the words, "Chief Judicial Magistrate" and the words "Magistrate of the First Class" or Magistrate" wherever they occur, substitute the words "District Magistrate" and "Executive Magistrate" respectively. _______________________ 1 . Vide Punjab Act 22 of 1983 (w.e.f . 27 -6 -1983 ).
View Complete Act List Judgments citing this sectionMotor Vehicles Act, 1988 Section 192
Title: Using Vehicle Without Registration
State: Central
Year: 1988
.....of persons suffering from sickness or injuries or for the transport of food or materials to relieve distress or of medical supplies for a like purpose: Provided that the person using the vehicle reports about the same to the Regional Transport Authority within seven days from the date of such use. (3) The court to which an appeal lies from any conviction in respect of an offence of the nature specified in sub-section (1), may set aside or vary any order made by the court below, notwithstanding that no appeal lies against the conviction in connection with which such order was made. ______________________ 1. Substituted by Act 54 of 1994, Section 56, for section 192 (w.e.f. 14-11-1994).
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 42
Title: Amendment of Section 200
State: Central
Year: 2004
.....be substituted with effect from the 1st day of October, 2004; (b) after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2005, namely:-- "(3) Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time, prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.".
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