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Code of Criminal Procedure, 1973 Section 340

Title: Procedure in Cases Mentioned in Section 195

State: Central

Year: 1973

.....Magistrate. (2) The power conferred on a Court by sub-section (1) in respect of an offence may, in any case where that Court has neither made a complaint under sub-section (1) in respect of that offence nor rejected an application for the making of such complaint, be exercised by the Court to which such former Court is subordinate within the meaning of sub-section (4) of section 195. (3) A complaint made under this section shall be signed,- (a) where the Court making the complaint is a High Court, by such officer of the Court as the Court may appoint; 1[ (b) in any other case, by the presiding officer of the Court or by such officer of the Court as the Court may authorise in writing in this behalf.] (4) In this section, "Court" has the same meaning as in section 195. ____________________________ 1.Substituted vide Criminal Law Amendment Act, 2005. Earlier the text was asunder: "(b) in any other case, by the presiding officer of the Court."

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Finance Act, 2002 Section 80

Title: Amendment of Section 195

State: Central

Year: 2002

In section 195 of the Income-tax Act, in sub-section (1), the second proviso shall be omitted with effect from the 1st day of June, 2002.

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Criminal Law (Amendment) Act, 2005 Section 3

Title: Amendment of Section 195

State: Central

Year: 2005

In section 195 of the Code of Criminal Procedure, 1973(2 of 1974) (hereafter in this Chapter referred to as the Code of Criminal Procedure), in sub-section (1), for the words "except on the complaint in writing of that Court, or of some other Court to which that Court is subordinate", the words "except on the complaint in writing of that Court or by such officer of the Court as that Court may authorise in writing in this behalf, or of some other Court to which that Court is subordinate" shall be substituted.

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Finance Act 1976 Section 22

Title: Amendment of Section 195

State: Central

Year: 1976

In the Income-tax Act, in section 195, in sub-section (2), for the words "other than interest including interest on securities", the words "other than interest on securities" shall be substituted with effect from the 1st day of June, 1976.

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Finance Act, 1988 Section 39

Title: Amendment of Section 195

State: Central

Year: 1988

In section 195 of the Income-tax Act, in the sub-section (2), for the words "in the prescribed manner", the words "by general or special order" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of March, 1988.

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Finance Act 1965 Section 47

Title: Amendment of Section 195

State: Central

Year: 1965

In section 195 of the Income tax Act, in sub section (1), the words "and super tax", wherever they occur, shall be omitted.

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Finance Act 1997 Section 49

Title: Amendment of Section 195

State: Central

Year: 1997

In section 195 of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted with effect from the 1st day of June, 1997, namely :- "Provided further that no such deduction shall be made in respect of any dividends referred to in section 115-O".

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Finance Act 1975 Section 21

Title: Amendment of Section 195

State: Central

Year: 1975

In section 195 of the Income-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that the deduction of income-tax from any sum, being income chargeable under the head "Capital gains" relating to capital assets other than short-term capital assets, paid to a company which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within India, shall be of an amount equal to the amount of income-tax on such sum calculated in accordance with the provisions of clause (i) of section 115..

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Finance Act, 2003 Section 80

Title: Amendment of Section 195

State: Central

Year: 2003

In section 195 of the Income-tax Act,-- (a) in sub-section (1),-- (i) the brackets and words "(not being interest on securities)" shall be omitted with effect from the 1st day of June, 2003; (ii) after the proviso and before the Explanation, the following proviso shall be inserted, namely:-- "Provided further that no such deduction shall be made in respect of any dividends referred to in section 115-O."; (b) in sub-section (2), for the brackets and words "(other than interest on securities and salary)", the brackets and words "(other than salary)" shall be substituted with effect from the 1st day of June, 2003.

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Finance Act 2008 Section 44

Title: Amendment of Section 195

State: Central

Year: 2008

In section 195 of the Income-tax Act, after sub-section (5), the following sub-section shall be inserted, namely:-- (6) The person referred to in sub-section (1) shall furnish the information relating to payment of any sum in such form and manner as may be prescribed by the Board..

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