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Home Bare Acts Phrase: section 260Code of Criminal Procedure (Amendment) Act, 2005 Section 23
Title: Amendment of Section 260
State: Central
Year: 2005
In section 260 of the principal Act, in sub-section (1),-- (a) for the words "two hundred rupees", wherever they occur, the words "two thousand rupees" shall be substituted; (b) in clause (vi), for the words "criminal intimidation", the words "criminal intimidation punishable with imprisonment for a term which may extend to two years, or with fine, or with both" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 57
Title: Amendment of Section 260
State: Central
Year: 1998
In section 260 of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of October, 1998, namely:-- (1A) Where the High Court delivers a judgment in an appeal filed before it under section 260A, effect shall be given to the order passed on the appeal by the Assessing Officer on the basis of a certified copy of the judgment."
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 260
Title: Effect to the Decision of Supreme Court and of the National Tax Tribunal.
State: Central
Year: 1961
.....Where the National Tax Tribunal delivers a judgement in an appeal filed before it or in any matter transferred to it under the National Tax Tribunal Act, 2005, effect shall be given to the order of that Tribunal by the Assessing Officer on the basis of certified copy of the judgement. (3) The cost of any reference to the Supreme Court which shall not include the fee for making the reference shall be at the discretion of the Court.] _________________________________ 1. Substituted by the National Tax Tribunal Act, 2005, with effect from 28th December, 2005. Prior to substitution, section 260 as amended by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998, stood as under: 260. Decision of High Court or Supreme Court on the case stated. (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conformably to.....
View Complete Act List Judgments citing this sectionCode of Criminal Procedure (Amendment) Act, 2005 Section 20
Title: Amendment of Section 206
State: Central
Year: 2005
In section 206 of the principal Act, in sub-section (1),-- (a) in the opening paragraph, after the words and figures "under section 260", the words and figures "or section 261" shall be inserted; (b) in the proviso, for the words "one hundred rupees", the words "one thousand rupees" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 1992 Section 62
Title: Amendment of Section 155
State: Central
Year: 1992
.....substituted; (b) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) Where in respect of any completed assessment of a firm it is found - (a) on the assessment or reassessment of the firm, or (b) on any reduction or enhancement made in the income of the firm under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, or (c) on any order passed under sub-section (4) of section 245D on the application made by the firm, that any remuneration to any partner is not deductible under clause (b) of section 40, the Assessing Officer may amend the order of assessment of the partner with a view to adjusting the income of the partner to the extent of the amount not so deductible; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the end of the financial year in which the final order was passed in the case of the firm."
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 91
Title: Insertion of New Section 234d
State: Central
Year: 2003
.....on regular assessment, the assessee shall be liable to pay simple interest at the rate of two-third per cent. on the whole or the excess amount so refunded, for every month or part of a month comprised in the period from the date of grant of refund to the date of such regular assessment. (2) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount of refund granted under sub-section (1) of section 143 is held to be correctly allowed, either in whole or in part, as the case may be, then, the interest chargeable, if any, under sub-section (1) shall be reduced accordingly. Explanation.-Where, in relation to an assessment year, an assessment is made for the first time under section 147 or section 153A, the assessment so made shall be regarded as a regular assessment for the purposes of this section.".
View Complete Act List Judgments citing this sectionFinance Act 1997 Section 38
Title: Insertion of New Section 115jaa
State: Central
Year: 1997
.....becomes payable on the total income computed in accordance with the provisions of this Act other than section 115JA. (5) Set off in respect of brought forward tax credit shall be allowed for any assessment year to the extent of the difference between the tax on his total income and the tax which would have been payable under the provisions of sub-section (1) of section 115JA for that assessment year. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section 143, section 144, section 147, section 154, section 155, sub-section (4) of section 245D, section 250, section 254, section 260, section 262, section 263 or section 264, the amount of tax payable under this Act is reduced or increased, as the case may be, the amount of tax credit allowed under this section shall also be increased or reduced accordingly."
View Complete Act List Judgments citing this sectionFinance Act, 1981 Section 36
Title: Insertion of New Section 7a to 7d
State: Central
Year: 1981
.....may be prescribed, the Income-tax Officer may reduce or waive the interest payable by the company under this section. (6) Where, as a result of an order under section 11, or section 12, or section 13, or section 17, or section 18 read with section 260 or section 262 of the Income-tax Act, the amount on which interest was payable under this section has been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded. (7) In this section and section 9A, "assessed surtax" means the surtax determined on the basis of the regular assessment without making any deduction therefrom. 7D. Interest payable by assessee in case of underestimate, etc. Where, on making the regular assessment, the Income-tax Officer finds that any company Has under section 7A underestimated the advance surtax payable by it and thereby reduced the amount payable in either of the first two instalments, he may direct that the company shall pay simple interest at twelve per cent. per annum for the period during which the payment was deficient, on the difference between the amount paid in each such instalment and the amount which should have been paid, having regard.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 143
Title: Assessment
State: Central
Year: 1961
.....the concerned university, college or other institution and the Assessing Officer.] 12[(4) Where a regular assessment under sub-section (3) of this section or section 144 is made,- (a) any tax or interest paid by the assessee under sub-section (1) shall be deemed to have been paid towards such regular assessment ; (b) if no refund is due on regular assessment or the amount refunded under sub-section (1) exceeds the amount refundable on regular assessment, the whole or the excess amount so refunded shall be deemed to be tax payable by the assessee and the provisions of this Act shall apply accordingly. (5) 13[Omitted by the Finance Act, 1999, w.e.f. 1-6-1999.]] 14[* * *] ________________________ 1. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Section 143, was earlier amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Finance Act, 1974, w.e.f. 1-4-1975, Finance Act, 1976, w.e.f. 1-4-1976, Finance (No. 2) Act, 1980, w.e.f. 1-4-1980 and Finance Act, 1987, w.e.f. 1-4-1988. 2. Substituted by the Finance Act, 1999, w.e.f. 1-6-1999. Prior to its substitution, sub-section (1), as amended by the Direct Tax Laws.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 155
Title: Other Amendments
State: Central
Year: 1961
.....it is found (a) on the assessment or reassessment of the firm, or (b) on any reduction or enhancement made in the income of the firm under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, or (c) on any order passed under sub-section (4) of section 245D on the application made by the firm, that any remuneration to any partner is not deductible under clause (b) of section 40, the Assessing Officer may amend the order of assessment of the partner with a view to adjusting the income of the partner to the extent of the amount not so deductible ; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the end of the financial year in which the final order was passed in the case of the firm. (2) Where in respect of any completed assessment of a member of an association of persons or of a body of individuals it is found (a) on the assessment or reassessment of the association or body, or (b) on any reduction or enhancement made in the income of the association or body under this section, section 154, section.....
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