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Companies (Second Amendment) Act, 2002 Section 79

Title: Amendment of Section 479

State: Central

Year: 2002

In section 479 of the principal Act, for the word "Court", wherever it occurs, the word "Tribunal" shall be substituted.

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Finance Act, 2010 Section 3

Title: Amendment of Section 2

State: Central

Year: 2010

In section 2 of the Income-tax Act,-- (a) in clause (15), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2009, namely:-- "Provided further that the first proviso shall not apply if the aggregate value of the receipts from the activities referred to therein is ten lakh rupees or less in the previous year;"; (b) in clause (24), in sub-clause (xv), after the words, brackets and figures "value of property referred to in clause (vii)", the words, brackets, figures and letter "or clause (viia)" shall be inserted with effect from the 1st day of June, 2010.

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Finance Act, 2010 Section 5

Title: Amendment of Section 10

State: Central

Year: 2010

In section 10 of the Income-tax Act, in clause (21), with effect from the 1st day of April, 2011,-- (a) for the words "scientific research association", wherever they occur, the words "research association" shall be substituted; (b) in the opening portion, after the word, brackets and figures "clause (ii)", the words, brackets and figures "or clause (iii)" shall be inserted; (c) in the first proviso, in clause (a),-- (A) in sub-clause (i),-- (I) in item (2), for the words "scientific research", the words, "scientific research or research in social science or statistical research" shall be substituted; (II) in item (3), after the word, brackets and figures "clause (ii)", the words, brackets and figures "or clause (iii)" shall be inserted; (B) in sub-clause (ii), for the words "scientific research", the words "scientific research or research in social science or statistical research" shall be substituted.

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Finance Act, 2010 Section 14

Title: Amendment of Section 44ab

State: Central

Year: 2010

In section 44AB of the Income-tax Act, with effect from the 1st day of April, 2011,-- (a) in clause (a), for the words "forty lakh rupees", the words "sixty lakh rupees" shall be substituted; (b) in clause (b), for the words "ten lakh rupees", the words "fifteen lakh rupees" shall be substituted.

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Finance Act, 2010 Section 35

Title: Amendment of Section 194b

State: Central

Year: 2010

In section 194B of the Income-tax Act, for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted with effect from the 1st day of July, 2010.

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Finance Act, 2010 Section 36

Title: Amendment of Section 194bb

State: Central

Year: 2010

In section 194BB of the Income-tax Act, for the words "two thousand five hundred rupees", the words "five thousand rupees" shall be substituted with effect from the 1st day of July, 2010.

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Finance Act, 2010 Section 38

Title: Amendment of Section 194d

State: Central

Year: 2010

In section 194D of the Income-tax Act, in the second proviso, for the words "five thousand rupees", the words "twenty thousand rupees" shall be substituted with effect from the 1st day of July, 2010.

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Finance Act, 2010 Section 39

Title: Amendment of Section 194h

State: Central

Year: 2010

In section 194H of the Income-tax Act, in the first proviso, for the words "two thousand five hundred rupees", the words "five thousand rupees" shall be substituted with effect from the 1st day of July, 2010.

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Finance Act, 2010 Section 40

Title: Amendment of Section 194-i

State: Central

Year: 2010

In section 194-I of the Income-tax Act, in the first proviso, for the words "one hundred and twenty thousand rupees", the words "one hundred eighty thousand rupees" shall be substituted with effect from the 1st day of July, 2010.

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Finance Act, 2010 Section 50

Title: Amendment of Section 271b

State: Central

Year: 2010

In section 271B of the Income-tax Act, for the words "one hundred thousand rupees", the words "one hundred fifty thousand rupees" shall be substituted with effect from the 1st day of April, 2011.

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