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Home Bare Acts Phrase: section 47Finance Act, 1987 Section 14
Title: Amendment of Section 47
State: Central
Year: 1987
In section 47 of the Income-tax Act, clause (ii) shall be omitted with effect from the 1st day of April, 1988.
View Complete Act List Judgments citing this sectionFinance Act, 1988 Section 17
Title: Amendment of Section 47
State: Central
Year: 1988
In section 47 of the Income-tax Act, after clause (v), the following proviso shall be inserted, namely :- "Provided that nothing contained in clause (iv) or clause (v) shall apply to the transfer of a capital asset made after the 29th day of February, 1988, as stock-in-trade."
View Complete Act List Judgments citing this sectionFinance Act, 2000 Section 21
Title: Amendment of Section 47
State: Central
Year: 2000
In section 47 of the Income-tax Act,- (a) after clause (iii), the following proviso shall be inserted with effect from the 1st day of April, 2001, namely :- "Provided that this clause shall not apply to transfer under a gift or an irrevocable trust of a capital asset being shares, debentures or warrants allotted by a company directly or indirectly to its employees under the Employees' Stock Option Plan or Scheme."; (b) in clause (vic), in sub-clause (a), for the words "at least seventy-five per cent of the shareholders", the words "the shareholders holding not less than three-fourths in value of the shares" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1965 Section 15
Title: Amendment of Section 47
State: Central
Year: 1965
In section 47 of Income tax Act, after clause (iv), the following clause shall be inserted, namely : "(v) any transfer of a capital asset by a subsidiary company to the holding company if (a) the whole of the share capital of the subsidiary company is held by the holding company, and (b) the holding company is an Indian company.".
View Complete Act List Judgments citing this sectionKarnataka Stamp Act, 1957 Section 48
Title: Application for Relief Under Section 47, when to Be Made
State: Karnataka
Year: 1957
..... Provided that, - (a) when the spoiled instrument has been for sufficient reasons sent out of3[State of Karnataka], the application may be made within2[one year] after it has been received back in the3[State of Karnataka]; (b) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be made within2[one year] after the date of execution of the substituted instrument. _____________________________ 1. Substituted by Act No. 6 of 1999, w.e.f. 1-4-1999, for the words "two months" 2. Substituted by Act No. 6 of 1999, w.e.f. 1-4-1999, for the words "six months" 3. Adapted by the Karnataka Adaptations of Laws Order, 1973 , w.e.f. 1-11-1973.
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 15
Title: Amendment of Section 47
State: Central
Year: 2012
In section 47 of the Income-tax Act, in clause (vii), in sub-clause (a), for the words "amalgamated company, and", the words "amalgamated company except where the shareholder itself is the amalgamated company, and" shall be substituted with effect from the 1st day of April, 2013.
View Complete Act List Judgments citing this sectionBombay Police Act, 1951, (Maharashtra) Section 49
Title: Recovery of Cost of Additional Police Employed Under Sections 47 and 48
State: Maharashtra
Year: 1951
In case of any dispute under section 47 or 48 the decision of the Chief Presidency Magistrate, in Greater Bombay, and the District Magistrate, in the district shall be conclusive as to the amount to be paid and as to the person by whom it is to be paid and the sum so ascertained may, on the requisition of the Chief Presidency Magistrate or the District Magistrate be recovered by the Collector as if it were an arrear of land revenue due by the person found to be answerable therefor.
View Complete Act List Judgments citing this sectionCode of Civil Procedure, 1908 Section 99A
Title: Noorder Under Section 47 to Be Reversed or Modified Unless Decision of Thecase is Prejudicially Affected
State: Central
Year: 1908
1 [99A. No order under section 47 to be reversed or modified unless decision of the case is prejudicially affected Without prejudice to the generality of the provisions of section 99, no order under section 47 shall be reversed or substantially varied, on account of any error, defect or irregularity in any proceeding relating to such order, unless such error, defect or irregularity has prejudicially affected the decision of the case.] _________________ 1. Inserted by Act 104 of 1976, section 36 (w.e.f. 1-2-1977).
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 34
Title: Amendment of Section 47
State: Central
Year: 1999
In section 47 of the Income-tax Act, after clause (via), the following clauses shall be inserted with effect from the 1st day of April, 2000, namely :- "(vib) any transfer, in a demerger, of a capital asset by the demerged company to the resulting company, if the resulting company is an Indian company; (vic) any transfer in a demerger, of a capital asset, being a share or shares held in an Indian company, by the demerged foreign company to the resulting foreign company, if - (a) at least seventy-five per cent. of the shareholders of the demerged foreign company continue to remain shareholders of the resulting foreign company; and (b) such transfer does not attract tax on capital gains in the country, in which the demerged foreign company is incorporated : Provided that the provisions of sections 391 to 394 of the Companies Act, 1956 (1 of 1956) shall not apply in case of demergers referred to in this clause; (vid) any transfer or issue of shares by the resulting company, in a scheme of demerger to the shareholders of the demerged company if the transfer or issue is made in consideration of demerger of the undertaking;".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 123
Title: Amendment of Section 47
State: Central
Year: 2002
In section 47 of the Customs Act, in sub-section (2),-- (i) for the words "two days", the words "five days" shall be substituted; (ii) for the words "eighteen per cent.", the words "ten per cent." shall be substituted.
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