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Home Bare Acts Phrase: section 406Bombay Provincial Municipal Corporations (Amendment) Act 2008, (Maharashtra) Section 7
Title: Amendment of Section 406 of Bom. Lix of 1949
State: Maharashtra
Year: 2008
In section 406 of the principal Act,-- (a) in sub-section (2), in clause (c), after the words "any tax" the words "including interest and penalty imposed" shall be inserted; (b) after sub-section (5), the following sub-sections shall be added, namely:-- "(6) An appeal against the demand notice in respect of levy of cess under Chapter XIA shall lie,-- (i) to the Deputy Commissioner, when the demand notice is raised by the Cess Officer; (ii) to the Commissioner, when the demand notice is raised by the Deputy Commissioner. (7) The appeal under sub-section (6) shall be filed within fifteen days from the date of the demand notice.".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 7
Title: Amendment of Section 16
State: Central
Year: 1996
In section 16 of the Income-tax Act, for clause (i), the following clauses shall be substituted with effect from the 1st day of April, 1997, namely :- '(i) in the case of an assessee whose income from salary, before allowing a deduction under this clause, does not exceed sixty thousands rupees, a deduction of a sum equal to thirty-three and one-third per cent. of the salary of eighteen thousands rupees, whichever is less; (ia) in any other case, a deduction of a sum equal to thirty-three and one-third per cent. of the salary or fifteen thousand rupees, whichever is less : Provided that in the case of an assessee, being a woman, whose total income before making any deduction under this clause, does not exceed seventy-five thousand rupees, the provisions of this clause shall have effect as if for the words "fifteen thousand rupees", the words "eighteen thousand rupees" had been substituted. Explanation : For the removal of doubts, it is hereby declared that where, in the case of an assessee, salary is due from, or paid or allowed by, more than one employer, the deduction under this clause shall be computed with reference to the aggregate salary due, paid or allowed to the.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 17
Title: Amendment of Section 43
State: Central
Year: 1996
In section 43 of the Income-tax Act, in clause (1), after Explanation 4, the following Explanation shall be inserted with effect from the 1st day of October, 1996, namely :- "Explanation 4A : Where before the date of acquisition by the assessee (hereinafter referred to as the first mentioned person), the assets were at any time used by any other person (hereinafter referred to as the second mentioned person) for the purposes of his business or profession and depreciation allowance has been claimed in respect of such assets in the case of the second mentioned person and such person acquires on lease, hire or otherwise assets from the first mentioned person, then, notwithstanding anything contained in Explanation 3, the actual cost of the transferred assets, in the case of first mentioned person, shall be the same as the written down value of the said assets at the time of transfer thereof by the second mentioned person.".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 22
Title: Omission of Section 80cc
State: Central
Year: 1996
Section 80CC of the Income-tax Act shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1993.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 27
Title: Amendment of Section 80gg
State: Central
Year: 1996
In section 80GG of the Income-tax Act, for the words "one thousand rupees", the words "two thousand rupees" shall be substituted with effect from the 1st day of April, 1997.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 29
Title: Omission of Section 80j
State: Central
Year: 1996
Section 80J of the Income-tax Act shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1989.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 35
Title: Omission of Section 88a
State: Central
Year: 1996
Section 88A of the Income-tax Act shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1994.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 36
Title: Amendment of Section 88b
State: Central
Year: 1996
In section 88B of the Income-tax Act, for the words "one hundred thousand rupees", the words "one hundred and twenty thousand rupees" shall be substituted with effect from the 1st day of April, 1997.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 40
Title: Amendment of Section 115k
State: Central
Year: 1996
In section 115K of the Income-tax Act, with effect from the 1st day of April, 1997, - (a) for the words "forty-seven thousand rupees" wherever they occur, the words "forty-nine thousand three hundred and thirty rupees" shall be substituted; (b) for the words "six lakh rupees", at both the places where they occur, the words "seven lakh rupees" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1996 Section 44
Title: Amendment of Section 53
State: Central
Year: 1996
In section 153 of the Income-tax Act, in Explanation 1, in clause (iii), for the words "the date on which the assessee furnishes", the words "the last date on which the assessee is required to furnish" shall be substituted with effect from the 1st day of April, 1997.
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