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Start Free TrialIncome Tax Act, 1961 Section 247
Title: [Omitted]
State: Central
Year: 1961
1[***] _________________________________ 1. Omitted by the Finance Act, 1992, with effect from 1st April, 1993.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 141A
Title: [Omitted]
State: Central
Year: 1961
1[***] _____________________________ 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 167A to 167B
Title: Dd.firms, Association of Persons and Body of Individuals
State: Central
Year: 1961
1[ DD.-Firms, association of persons and body of individuals] ________________________ 1. Substituted for the existing sub-heading 'DD' by the Finance Act, 1992, w.e.f. 1-4-1993. Prior to substitution, sub-heading 'DD', as inserted by the Finance Act, 1981, w.e.f. 1-4-1981 and later amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989, read as under : "DD.-Association of persons and body of individuals"
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 167
Title: Remedies Against Property in Cases of Representative Assessees.
State: Central
Year: 1961
The Assessing Officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner, whether the demand is raised against the representative assessee or against the beneficiary direct.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 165
Title: Case Where Part of Trust Income is Chargeable
State: Central
Year: 1961
Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 158BH
Title: Application of Other Provisions of This Act
State: Central
Year: 1961
Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 146
Title: [Omitted]
State: Central
Year: 1961
1[***] _________________________ 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 144B
Title: [Omitted]
State: Central
Year: 1961
1[***] _____________________________ 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 141
Title: [Omitted]
State: Central
Year: 1961
1[***] _____________________________ 1. Omitted by the Taxation Laws (Amendment) Act, 1970, with effect from 1st April, 1971.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 167C
Title: Liability of Partners of Limited Liability Partnership in Liquidation
State: Central
Year: 1961
1[Notwithstanding anything contained in the Limited Liability Partnership Act, 2008 (6 of 2009), where any tax due from a limited liability partnership in respect of any income of any previous year or from any other person in respect of any income of any previous year during which such other person was a limited liability partnership cannot be recovered, in such case, every person who was a partner of the limited liability partnership at any time during the relevant previous year, shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the limited liability partnership.] ________________________________________ 1. Inserted by the Finance (No. 2) Act, 2009, with effect from 1st April, 2010.
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