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Home Bare Acts Phrase: section 212Cantonments Act, 1924 Section 213
Title: Carrying on Trade, Etc., Without Licence or in Contravention of Section 212
State: Central
Year: 1924
Whoever carries any trade, calling or occupation for which a licence is required without obtaining a licence therefor or while the licence therefor is suspended or after the same has been cancelled, and whoever, after receiving a notice under section 212, uses or allows to be used any building or place in contravention thereof, shall be punishable with fine which may extend to1[five hundred rupees] and, in the case of a continuing offence, with an additional fine which may extend to2[fifty rupees] for every day after the first during which the offence is continued. ________________________ 1. Added by Act 2 of 1954, section 19. 2. Substituted by Act 15 of 1983, section 122, for "are unsuitable" w.e.f. 1-10-1983.
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 216B
Title: Definition of "harbour" in Sections 212, 216 and 216a [Repealed]
State: Central
Year: 1860
1[216B. Definition of "harbour" in sections 212, 216 and 216A [Repealed by the Indian Penal Code (Amendment) Act, 1942 (8 of 1942), section 3.] ______________________ 1. Inserted by Act 3 of 1894, section 8.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 31
Title: Amendment of Section 212
State: Central
Year: 1980
In section 212 of the Income-tax Act, in sub-section (3A), after the proviso, the following proviso shall be inserted with effect from the 1st day of September, 1980, namely :- 'Provided further that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the figures and words "33-1/3 per cent.", the figures and words "20 per cent." had been substituted.'.
View Complete Act List Judgments citing this sectionFinance Act 1972 Section 37
Title: Amendment of Section 212
State: Central
Year: 1972
In section 212 of the Income-tax Act, in sub-section (1), for the brackets and words "(exclusive of capital gains if any)", the brackets, words and figures "[exclusive of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2, if any]" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1979 Section 18
Title: Amendment of Section 212
State: Central
Year: 1979
In section 212 of the Income-tax Act, - (a) in sub-section (1), in the opening portion, 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; (b) in sub-section (2), for the words "before any one of the dates", the words "on or before any one of the dates" shall be substituted; (c) in sub-section (3A), - (i) for the words "at any time before the date", the words "on or before the date" shall be substituted; (ii) in the proviso, for the words "before the date on which the last instalment", the words "on or before the date on which the last instalment" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1970 Section 25
Title: Amendment of Section 212
State: Central
Year: 1970
In section 212 of the Income-tax Act, to sub-section (3A), the following proviso shall be added, namely :- "Provided that in a case where the Commissioner is satisfied that, having regard to the nature of the business carried on by the assessee and the date of expiry of the previous year in respect of such business, it will be difficult for the assessee to furnish the estimate required to be furnished by him in accordance with the provisions of this sub-section before the date on which the last instalment of advance tax is due in his case, he may, if the assessee pays the advance tax demanded from him under section 210 before such date, extend the date for furnishing such estimate up to a period of thirty days immediately following the last date of the previous year in respect of that business, and where the date is so extended, the assessee shall pay, on or before the date as so extended, the amount by which the amount of advance tax already paid by him falls short of the advance tax payable in accordance with his estimate.".
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 26
Title: Amendment of Section 212
State: Central
Year: 1978
In section 212 of the Income-tax Act, with effect from the 1st day of June, 1978, - (a) in sub-section (1), for the words, brackets and figures "by reason of his total income [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 immediately following assessment year (such total income being, hereafter in this Section referred to as current income)", the words "by reason of his current income" shall be substituted; (b) sub-section(3) shall be omitted.
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 sectionFinance Act 1978 Section 31
Title: Amendment of Section 273
State: Central
Year: 1978
.....in connection with the regular assessment for any assessment year, is satisfied that any assessee - (a) has furnished under clause (a) of sub-section (1) of section 209A a statement of the advance tax payable by him which he knew or had reason to believe to be untrue, or (b) has without reasonable cause failed to furnish a statement of the advance tax payable by him in accordance with the provisions of clause (a) sub-section (1) of section 209A, he may direct that such person shall, in addition to the amount of tax, if any, payable by him, pay by way of penalty, a sum - (i) which, in the case referred to in clause (a), shall not be less than ten per cent. but shall not exceed one and a half times the amount by which the tax actually paid during the financial year immediately preceding the assessment year under the provisions of Chapter XVII-C falls short of - (1) seventy-five per cent. of the assessed tax as defined in sub-section (5) of section 215, or (2) the amount which would have been payable by way of advance tax if the assessee had furnished a correct and complete statement in accordance with the provisions of clause (a) of sub-section (1) of section 209A,.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 1977 Section 27
Title: Amendment of Section 273
State: Central
Year: 1977
.....or"; (c) after clause (i), the following clause shall be inserted, namely :- "(ia) which, in the case referred to in clause (aa), shall not be less than ten per cent. but shall not exceed one and a half time the amount by which the tax actually paid during the financial year immediately preceding the assessment year under the provisions of Chapter XVII-C falls short of seventy-five per cent. of the assessed tax as defined in sub-section (5) of section 215"; (d) the following Explanation shall be inserted at the end, namely :- "Explanation : For the purposes of clause (ia), the amount paid by the assessee on or before the date extended by the Commissioner under the proviso to sub-section (3A) of section 212 shall, where the date so extended falls beyond the financial year immediately preceding the assessment year, also be regarded as tax actually paid during that financial year".
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