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Home Bare Acts Phrase: section 215Finance (No. 2) Act, 1980 Section 32
Title: Amendment of Section 215
State: Central
Year: 1980
In section 215 of the Income-tax Act, in sub-section (1), the following proviso shall be inserted with effect from the 1st day of September, 1980, namely :- 'Provided that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the words "seventy-five per cent.", the words "eighty-three and one-third per cent." had been substituted.'.
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 27
Title: Amendment of Section 215
State: Central
Year: 1978
In section 215 of the Income-tax Act, in sub-section (1), for the words and figures "advance tax u/s. 212 on the basis of his estimate," the words, figures, letter and brackets "advance tax under section 209A or section 212 on the basis of his own estimate (including revised estimate)" shall be substituted with effect from the 1st day of June, 1978.
View Complete Act List Judgments citing this sectionFinance Act 1972 Section 38
Title: Amendment of Section 215
State: Central
Year: 1972
In section 215 of the Income-tax Act, in sub-section (5), for the word, figures and letter "section 194A", the words, figures and letters "section 194A, section 194C" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1969 Section 18
Title: Amendment of Section 215
State: Central
Year: 1969
.....per cent.", the words "the assessed tax" shall be substituted with effect from the 1st day of April, 1970; (c) after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of April, 1970, namely :- (5) In this section and sections 217 and 273, "assessed tax" means the tax determined on the basis of the regular assessment (reduced by the amount of tax deductible in accordance with the provisions of sections 192 to 194, section 194A and section 195) so far as such tax relates to income subject to advance tax and so far as it is not due to variations in the rates of tax made by the Finance Act enacted for the year for which the regular assessment is made..
View Complete Act List Judgments citing this sectionKarnataka Panchayat Raj Act, 1993 Section 215
Title: Taluk Panchayat May Acquire, Hold and Dispose off Property Etc,.
State: Karnataka
Year: 1993
Section 215 - Taluk Panchayat may acquire, hold and dispose off property etc,. The power of every Taluk Panchayat to acquire, hold and dispose off property both movable and immovable whether within or without the limits of the area over which it has authority to lease, sell or otherwise transfer any movable or immovable property which may have become vested in or been acquired by it, and to contract and to do all other things necessary for the purposes of this Act, shall be subject to such rules as may be prescribed: 1[Provided x x x] ______________________ 1. Omitted by Act 37 of 2003 w.e.f. 1.10.2003.
View Complete Act List Judgments citing this sectionIndian Succession Act, 1925 Section 215
Title: Effect on Certificate of Subsequent Probate or Letters of Administration
State: Central
Year: 1925
Section 215 - Effect on certificate of subsequent probate or letters of administration (1) A grant of probate or letters of administration in respect of an estate shall be deemed to supersede any certificate previously granted under Part X or under the Succession Certificate Act, 18891 (7 of 1889), or Bombay Regulation No. VIII of 1827, in respect of any debts or securities included in the estate. (2) When at the time of the grant of the probate or letters any suit or other proceeding instituted by the holder of any such certificate regarding any such debt or security is pending, the person to whom the grant is made shall, on applying to the Court in which the suit or proceeding is pending, be entitled to take the place of the holder of the certificate in the suit or proceeding: Provided that, when any certificate is superseded under this section, all payments made to the holder of such certificate in ignorance of such supersession shall be held good against claims under the probate or letters of administration. ______________________ 1. Repealed partly by Act 39 of 1925 and finally by Act 1 of 1938.
View Complete Act List Judgments citing this sectionFinance Act 1969 Section 22
Title: Substitution of New Section for Section 273
State: Central
Year: 1969
.....or (b) has without reasonable cause failed to furnish an estimate of the advance tax payable by him in accordance with the provisions of sub-section (3) of section 212, or (c) has without reasonable cause failed to furnish an estimate of the advance tax payable by him in accordance with the provisions of sub-section (3A) of section 212, 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) where a notice under section 210 was issued to the assessee, the amount payable thereunder, whichever is less; (ii) which, in the case referred to in clause (b), shall not be less than ten per cent. but shall not exceed one and a half times of seventy-five per cent. of the assessed tax as defined in sub-section (5).....
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 Act 1973 Section 19
Title: Amendment of Sections 198, 199, 200, 202, 203, 204, 205, 209 and 215
State: Central
Year: 1973
In sections 198, 199, 200, 202, 203, 204 and 205, in sub-clause (iii) of clause (a) of section 209, and in sub-section (5) of section 215, of the Income-tax Act, after the word, figures and letter "section 194C", the word, figures and letter ",section 194D" shall be inserted.
View Complete Act List Judgments citing this sectionFinance Act 1969 Section 20
Title: Amendment of Section 217
State: Central
Year: 1969
In section 217 of the Income-tax Act, for sub-section (1), the following sub-sections shall be substituted with effect from the 1st day of April, 1970, namely :- "(1) Where, on making the regular assessment, the Income-tax Officer finds that any such person as is referred to in sub-section (3) of section 212 has not sent the estimate referred to therein, simple interest at the rate of nine per cent. per annum from the 1st day of April next following the financial year in which the advance tax was payable in accordance with the said sub-section up to the date of the regular assessment shall be payable by the assessee upon the amount equal to the assessed tax as defined in sub-section (5) of section 215. (1A) Where, on making the regular assessment, the Income-tax Officer finds that any such person as is referred to in sub-section (3A) of section 212 has not sent the estimate referred to therein, simple interest at the rate of nine per cent. per annum from the 1st day of April next following the financial year in which the advance tax was payable in accordance with the said sub-section up to the date of the regular assessment shall be payable by the assessee upon the amount by.....
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