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Home Bare Acts Phrase: section 194Finance Act, 1987 Section 46
Title: Amendment of Section 194
State: Central
Year: 1987
In section 194 of the Income-tax Act, in the first proviso, in clause (b), for the words "one thousand rupees", the words "two thousand five hundred rupees" shall be substituted with effect from the 1st day of June, 1987.
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 77
Title: Amendment of Section 194-i
State: Central
Year: 2003
In section 194-I of the Income-tax Act, in the opening portion, for the words "Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any person", the words "Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident" shall be substituted with effect from the 1st day of June, 2003.
View Complete Act List Judgments citing this sectionFinance Act, 2010 Section 40
Title: Amendment of Section 194-i
State: Central
Year: 2010
In section 194-I of the Income-tax Act, in the first proviso, for the words "one hundred and twenty thousand rupees", the words "one hundred eighty thousand rupees" shall be substituted with effect from the 1st day of July, 2010.
View Complete Act List Judgments citing this sectionFinance Act, 1995 Section 35
Title: Amendment of Section 194-i
State: Central
Year: 1995
In section 194-I of the Income-tax Act, in the opening portion, for the words "deduct income-tax thereon at the rate of twenty per cent.", the following shall be substituted with effect from the 1st day of July, 1995, namely :- "deduct income-tax thereon at the rate of - (a) fifteen per cent. if the payee is an individual or a Hindu undivided family; and (b) twenty per cent. in other cases."
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 2009 Section 62
Title: Amendment of Section 194-i
State: Central
Year: 2009
In section 194-I of the Income-tax Act, for clauses (a), (b) and (c), the following clauses shall be substituted with effect from the 1st day of October, 2009, namely:-- "(a) two per cent. for the use of any machinery or plant or equipment; and (b) ten per cent. for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings.".
View Complete Act List Judgments citing this sectionTaxation Laws (Amendment) Act, 2006 Section 15
Title: Amendment of Section 194 I
State: Central
Year: 2006
In section 194-I of the Income-tax Act, in the Explanation, for clause (i), the following clause shall be substituted, namely:-- '(i) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any, -- (a) land; or (b) building (including factory building); or (c) land appurtenant to a building (including factory building); or (d) machinery; or (e) plant; or (f) equipment; or (g) furniture; or (h) fittings, whether or not any or all of the above are owned by the payee;'.
View Complete Act List Judgments citing this sectionFinance Act, 1984 Section 23
Title: Amendment of Section 194
State: Central
Year: 1984
In section 194 of the Income-tax Act, for the first proviso, the following proviso shall be substituted with effect from the 1st day of June, 1984, namely :- "Provided that no such deduction shall be made in the case of a shareholder, being an individual, who is resident in India, of a company in which the public are substantially interested, if - (a) the dividend is paid by such company by an account payee cheque; and (b) the amount of such dividend or, as the case may be, the aggregate of the amounts of such dividend distributed or paid or likely to be distributed or paid during the financial year by the company to the shareholder does not exceed one thousand rupees :".
View Complete Act List Judgments citing this sectionFinance Act 2007 Section 56
Title: Amendment of Section 194-i
State: Central
Year: 2007
In section 194-I of the Income-tax Act, for clauses (a) and (b), the following clauses shall be substituted with effect from the 1st day of June, 2007, namely:-- "(a) ten per cent. for the use of any machinery or plant or equipment; (b) fifteen per cent. for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings where the payee is an individual or a Hindu undivided family; and (c) twenty percent. for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings where the payee is a person other than an individual or a Hindu undivided family:".
View Complete Act List Judgments citing this sectionFinance Act 1965 Section 46
Title: Amendment of Section 194
State: Central
Year: 1965
In section 194 of the Income tax Act, the words "and super tax" and the words "or the total world income" shall be omitted.
View Complete Act List Judgments citing this sectionFinance Act, 1993 Section 25
Title: Amendment of Section 194
State: Central
Year: 1993
In section 194 of the Income-tax Act, the second proviso shall be omitted with effect from the 1st day of June, 1993.
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