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Home Bare Acts Phrase: section 211Finance Act, 1992 Section 80
Title: Amendment of Section 211
State: Central
Year: 1992
In section 211 of the Income-tax Act, in sub-section (1), in the Table, - (a) for the word "twenty", the word "thirty" shall be substituted; (b) for the word "fifty", the word "sixty" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1972 Section 36
Title: Amendment of Section 211
State: Central
Year: 1972
In section 211 of the Income-tax Act, in the Explanation below sub-section (1), for the words "by the capital gains", the words, brackets and figures "by the amount of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 44
Title: Amendment of Section 211
State: Central
Year: 1994
In section 211 of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted, with effect from the 1st day of April, 1994, namely :- "(1) Advance tax on the current income calculated in the manner laid down in section 209 shall be payable by - (a) all the companies, who are liable to pay the same, in four installments during each financial year and the due date of each installment and the amount of such installment shall be as specified in Table I below : TABLE I Due date of installment Amount payable On or before the 15th June Not less than fifteen percent. of such advance tax. On or before the 15th September Not less than forty-five per cent. of such advance tax, as reduced by the amount, if any, paid in the earlier installment. On or before the 15th December Not less than seventy-five per cent. of such advance tax, as reduced by the amount or amounts, if any, paid in the earlier installment or installments. On or before the 15th March The whole amount of such advance tax as reduced by the amount or amounts, if any, paid in the earlier .....
View Complete Act List Judgments citing this sectionFinance Act 1969 Section 15
Title: Amendment of Section 211
State: Central
Year: 1969
.....having regard to the nature of dealings in the business carried on by such assessees, the method of accounting followed by them and other relevant factors, authorise, by notification in the Official Gazette and subject to such conditions as may be specified therein, the payment of the last instalment of the advance tax on the 15th day of March during the financial year, instead of on the 15th day of December. Explanation : In this sub-section, "total income" means, - (a) in a case where advance tax is paid by the assessee in accordance with an order of the Income-tax Officer under section 210, the total income with reference to which the advance tax payable has been calculated in such order; (b) in a case where the advance tax is paid in accordance with an estimate made by the assessee under section 212, the total income with reference to which the advance tax is so estimated, as reduced, in either case, by the capital gains, if any, included therein.; (b) in sub-section (2), for the figures, letters and words "1st day of March" and "1st day of December", the figures, letters and words "15th day of March" and "15th day of December" shall, respectively, be substituted......
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 25
Title: Amendment of Section 211
State: Central
Year: 1978
In section 211 of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 1978, - (a) in the opening portion, for the words and figures "Subject to the provisions of this section and of section 212", the words, figures and letter "Subject to the provisions of this section and of section 209A and 212" shall be substituted; (b) for the Explanation, the following Explanation shall be substituted, namely :- Explanation : In this sub-section, "total income" means, - (a) in a case where the advance tax is paid by the assessee in accordance with the statement sent by him under sub-section (1) of section 209A or in accordance with an order of the Income-tax Officer under section 210, the total income with reference to which the advance tax payable has been calculated in such statement or order; (b) in a case where the advance tax is paid in accordanced with an estimate (including a revised estimate) made by the assessee under section 209A or section 212, the total income with reference to which the advance tax is so estimated, as reduced, in either case, by the amount of capital gain and income referred to in sub-clause (ix) of clause (24) of section 2,.....
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 24
Title: Insertion of New Section 209a
State: Central
Year: 1978
.....in accordance with his estimate. (5) The assessee may send a revised estimate of the advance tax payable by him before any one of the dates specified in section 211 and adjust any excess or deficiency in respect of any instalment already paid in a subsequent instalment or in subsequent instalments. (6) Every statement or estimate under this section shall be sent in the prescribed and form verified in the prescribed manner. Explanation : For the purposes of this section and section 212, "current income", in relation to the advance tax payable by an assessee during any financial year, means the total income of the assessee [exclusive of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2, if any] of the period which would be the previous year for the assessment year immediately following that financial year..
View Complete Act List Judgments citing this sectionFinance Act 1969 Section 16
Title: Amendment of Section 212
State: Central
Year: 1969
..... (a) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) If any assessee who is required to pay advance tax by an order under section 210 estimates at any time before the last instalment of advance tax is due in his case that, by reason of his total income (exclusive of capital gains, if any) of the period which would be the previous year for the immediately following assessment year (such total income being, hereafter in this section, referred to as current income) being likely to be less than the income on which the advance tax payable by him under section 210 has been computed or for any other reason, the advance tax payable by him would be less than the amount which he is so required to pay, he may, at his option, send to the Income-tax Officer an estimate of - (i) the current income, and (ii) the advance tax payable by him on the current income calculated in the manner laid down in section 209, and shall pay such amount of advance tax as accords with his estimate in equal instalments on such of the dates applicable in his case under section 211 as have not expired, or in one sum if only the last of such dates has not expired."; (b).....
View Complete Act List Judgments citing this sectionIndian Succession Act, 1925 Section 211
Title: Character and Property of Executor or Administrator as Such
State: Central
Year: 1925
Section 211 - Character and property of executor or administrator as such (1)The executor oradministrator, as the case may be, of a deceased person is his legal representative for all purposes, and all theproperty of the deceased person vests in him as such. (2) When the deceased was a Hindu,Muhammadan, Buddhist, 1 [Sikh, Jaina or Parsi] or anexempted person, nothing herein contained shall vest in an executor or administrator any property of thedeceased person which would otherwisehave passed by survivorship to some otherperson. ______________________ 1.Substituted by Act 16 of 1962, section 2 for " or Jaina".
View Complete Act List Judgments citing this sectionFinance Act 1979 Section 17
Title: Amendment of Section 209a
State: Central
Year: 1979
In section 209A of the Income-tax Act, - (a) in sub-section (1), - (i) in the opening portion, for the words "before the date", at both the places where they occur, the words "on or before the date" shall be substituted; (ii) for the portion beginning with the words "and shall pay such amount" and ending with the words and figures "under section 211.", the following shall be substituted, namely :- "and shall pay such amount of advance tax, - (i) in a case falling under clause (a), as accords with the statement in equal instalments on the dates applicable in his case under section 211; and (ii) in a case falling under clause (b), as accords with the estimate in equal instalments on such of the dates applicable in his case as have not expired, or in one sum if only the last of such dates has not expired."; (b) in sub-section (2), for the words "at any time before the date", the words "on or before the date" shall be substituted; (c) in sub-section (3), for the words "at any time before the last instalment", the words "on or before the date on which the last instalment" shall be substituted; (d) in sub-section (4), - (i) for the words "at any time before the.....
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 46
Title: Amendment of Section 115jb
State: Central
Year: 2012
.....with the provisions of Part II of Schedule VI to the Companies Act, 1956(1 of 1956); or (b) being a company, to which the proviso to sub-section (2) of section 211 of the Companies Act, 1956(1 of 1956) is applicable, shall, for the purposes of this section, prepare its profit and loss account for the relevant previous year in accordance with the provisions of the Act governing such company:"; (ii) in Explanation 1, after clause (i), for the words, brackets and letters "if any amount referred to in clauses (a) to (i) is debited to the profit and loss account, and as reduced by,--", the following shall be substituted, namely:-- "(j) the amount standing in revaluation reserve relating to revalued asset on the retirement or disposal of such asset, if any amount referred to in clauses (a) to (i) is debited to the profit and loss account or if any amount referred to in clause (j) is not credited to the profit and loss account, and as reduced by,--". (iii) after Explanation 2, the following Explanation shall be inserted, namely:- Explanation 3.- For the removal of doubts, it is hereby clarified that for the purposes of this section, the assessee, being a company to.....
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