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Home Bare Acts Phrase: section 617Finance Act, 1986 Section 29
Title: Amendment of Section 193
State: Central
Year: 1986
In section 193 of the Income-tax Act, in the proviso, for clause (iib), the following clause shall be substituted with effect from the 1st day of June, 1986, namely :- '(iib) any interest payable on such debentures, issued by any institution or authority, or any public sector company, or any co-operative society (including a co-operative land mortgage bank or a co-operative land development bank), as the Central Government may, by notification in the Official Gazette, specify in this behalf. Explanation: For the purposes of this clause, "public sector company" means any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956); or'.
View Complete Act List Judgments citing this sectionFinance Act, 1992 Section 12
Title: Amendment of Section 33ac
State: Central
Year: 1992
In section 33AC of the Income-tax Act, with effect from the 1st day of April, 1993, - (a) in sub-section (1), after the words "an assessee, being", the words "a Government company or" shall be inserted; (b) in the Explanation, after clause (a), the following clause shall be inserted, namely :- '(aa) "Government company" shall have the meaning assigned to it in section 617 of the Companies Act, 1956 (1 of 1956);'.
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 18
Title: Amendment of Section 80p
State: Central
Year: 1978
In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1979, namely :- "(b) in the case of a co-operative society, being a primary society engaged in supplying milk raised by its members to - (i) a federal milk co-operative society; or (ii) the Government or a local authority; or (iii) a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk to the public), the whole of the amount of profits and gains of such business;".
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 94
Title: Amendment of Section 269t
State: Central
Year: 2003
In section 269T of the Income-tax Act, after the proviso and before the Explanation, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2002, namely:-- "Provided further that nothing contained in this section shall apply to repayment of any loan or deposit taken or accepted from-- (i) Government; (ii) any banking company, post office savings bank or co-operative bank; (iii) any corporation established by a Central, State or Provincial Act (iv) any Government company as defined in section 617 of the Companies Act, 1956(1 of 1956); (v) such other institution, association or body or class of institutions, associations or bodies which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette.".
View Complete Act List Judgments citing this sectionFinance Act, 1986 Section 12
Title: Amendment of Section 54e
State: Central
Year: 1986
In section 54E of the Income-tax Act, in sub-section (1), in Explanation 1, with effect from the 1st day of April, 1987, - (a) in clause (c), after the words, figures and letters "after the 28th day of February, 1983", the words, figures and letters "but before the 1st day of April, 1986" shall be inserted; (b) after clause (c) as so amended, the following clause shall be inserted, namely :- '(d) in a case where the original asset is transferred after the 31st day of March, 1986, any of the assets specified in clause (c) and such bonds issued by any public sector company, as the Central Government may, by notification in the Official Gazette, specify in this behalf. Explanation : For the purposes of this clause, "public sector company" means any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956).'.
View Complete Act List Judgments citing this sectionFinance Act,1990 Section 52
Title: Amendment of Section 5
State: Central
Year: 1990
In section 5 of the Wealth-tax Act, in sub-section (1), in clause (xxviic), with effect from the 1st day of April, 1991, - (i) after the words "State Government", the words "or a public sector company" shall be inserted; (ii) the following Explanation shall be inserted at the end, namely :- 'Explanation : For the purposes of this clause, "public sector company" means any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956);'.
View Complete Act List Judgments citing this sectionFinance Act, 1983 Section 30
Title: Amendment of Section 80p
State: Central
Year: 1983
In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1984, namely :- "(b) in the case of a co-operative society, being a primary society engaged in supplying milk, oilseeds, fruits or vegetables raised or grown by its members to - (i) a federal co-operative society, being a society engaged in the business of supplying milk, oilseeds, fruits or vegetables, as the case may be; or (ii) the Government or a local authority; or (iii) a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956 or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of the amount of profits and gains of such business;".
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 3
Title: Amendment of Section 2
State: Central
Year: 1987
....."public sector company" means any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956);'; (e) in clause (42A), before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 1988, namely :- 'Provided that in the case of a share held in a company, the provisions of this clause shall have effect as if for the words "thirty-six months", the words "twelve months" had been substituted.'; (f) after clause (42A), the following clause shall be inserted with effect from the 1st day of April, 1988, namely :- '(42B) "short-term capital gain" means capital gain arising from the transfer of a short-term capital asset;'; (g) in clause (47), with effect from the 1st day of April, 1988, - (i) in sub-clause (iv), the word "or" shall be inserted at the end; (ii) after sub-clause (iv), the following sub-clauses and Explanation shall be inserted, namely :- '(v) any transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in.....
View Complete Act List Judgments citing this sectionFinance Act, 1992 Section 14
Title: Amendment of Section 36
State: Central
Year: 1992
In section 36 of the Income-tax Act, in sub-section (1), in clause (viii), for the Explanation, the following Explanation shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1987, namely :- 'Explanation : In this clause, - (a) "financial corporation" shall include a public company and a Government company; (b) "public company" shall have the meaning assigned to it in section 3 of the Companies Act, 1956 (1 of 1956); (c) "Government company" shall have the meaning assigned to it in section 617 of the Companies Act, 1956 (1 of 1956).'.
View Complete Act List Judgments citing this sectionFinance Act, 1986 Section 20
Title: Amendment of Section 80l
State: Central
Year: 1986
In section 80L of the Income-tax Act, with effect from the 1st day of April, 1987, - (a) in sub-section (1), for clause (ii), the following clause shall be substituted, namely :- '(ii) interest on such debentures, issued by any institution or authority, or any public sector company, or any co-operative society (including a co-operative land mortgage bank or a co-operative land development bank), as the Central Government may, by notification in the Official Gazette, specify in this behalf. Explanation : For the purposes of this clause, "public sector company" means any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956);'; (b) sub-section (2) shall be omitted.
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