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Home Bare Acts Phrase: section 71Finance Act, 1987 Section 29
Title : Substitution of New Section for Section 71
State : Central
Year : 1987
For section 71 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 1988, namely :- "71. Set off of loss from one head against income from another. - Where in respect of any assessment year, the net result of the computation under any head of income is a loss, the assessee shall, subject to the provisions of this Chapter, be entitled to have the amount of such loss set off against his income, if any, assessable, for that assessment year under any other head.".
View Complete Act List Judgments citing this sectionWakf (Amendment) Act, 2013, (Central) Section 40
Title : Amendment of Section 71
State : Central
Year : 2013
In section 71 of the principal Act, in sub-section (1), for the figures "73", the figures "70" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 14
Title : Amendment of Section 71
State : Central
Year : 2004
In section 71 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2005, namely:-- '(2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), where in respect of any assessment year, the net result of the computation under the head "Profits and gains of business or profession" is a loss and the assessee has income assessable under the head "Salaries", the assessee shall not be entitled to have such loss set off against such income.'.
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 21
Title : Amendment of Section 71
State : Central
Year : 1994
In section 71 of the Income-tax Act, for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of April, 1995, namely :- '(4) Where the net result of the computation under the head "Income from house property" is a loss, in respect of the assessment years commencing on the 1st day of April, 1995, and the 1st day of April, 1996, such loss shall be first set off under sub-sections (1) and (2) and thereafter the loss referred to in section 71A shall be set off in the relevant assessment year in accordance with the provisions of that section.'
View Complete Act List Judgments citing this sectionFinance Act, 1992 Section 37
Title : Amendment of Section 71
State : Central
Year : 1992
In section 71 of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted, with effect from the 1st day of April, 1993, namely :- '(4) Notwithstanding anything contained in sub-sections (1) and (2), where in respect of any assessment year the net result of the computation, in relation to any property [other than the property referred to in sub-clause (i) of clause (a) of sub-section (2) of section 23], under the head "Income from house property" is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set off against income under the other head.'.
View Complete Act List Judgments citing this sectionKarnataka Court-fees and Suits Valuation Act, 1958 Section 71
Title : Collection of Fees
State : Karnataka
Year : 1958
1[71. Collection of fees.-- All fees chargeable under this Act may be paid,- (i) in cash where the amount of fees is not more than rupees five hundred; (ii) in the Government Treasury or through a demand draft in case the amount of fee is more than rupees five hundred.] ____________________ 1. Section 71 Substituted by Act No. 10 of 2003, w.e.f. 1-4-2003. *(Previous Reference :71. Collection of fees by stamps: All fees chargeable under this Act shall be collected by stamps.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 71
Title : Section 71
State : Central
Year : 1998
[Amendments incorporated in Principal Act hence not printed here.]
View Complete Act List Judgments citing this sectionRepresentation of the People Act, 1951 Section 71
Title : Publication of Results of Elections to the Council of States and of Names of Persons Nominated by the President
State : Central
Year : 1951
1[71. Publication of results of elections to the Council of States and of names of persons nominated by the President. - After the elections held in any year in pursuance of the notifications issued under section 12, there shall be notified by the appropriate authority in the Official Gazette the names of members elected by the elected members of the Legislative Assemblies of the Stales and by the members of the electoral colleges for the various2[Union territories] at the said elections together with the names of any persons nominated by the President to the Council of States under sub-clause (a) of clause (1) of article 80 or under any other provisions. ______________________ 1. Substituted by act 27 of 1956, Section 41, for sections 71 to 75. 2. Substituted by the Adaptation of Laws (No. 2) Order, 1956, for "Part C States".
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 71
Title : Scheme for Submission of Returns Through Service Tax Preparers
State : Central
Year : 1994
.....shall assist the person or class of persons to prepare and furnish the return in such manner as may be specified in the Scheme framed under this section. (3) For the purposes of this section,-- (a) Service Tax Return Preparer means any individual, who has been authorised to act as a Service Tax Return Preparer under the Scheme framed under this section; (b) person or class of persons means such person, as may be specified in the Scheme, who is required to furnish a return required to be filed under section 70. (4) The Scheme framed by the Board under this section may provide for the following, namely:-- (a) the manner in which and the period for which the Service Tax Return Preparer shall be authorised under sub-section (1); (b) the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Service Tax Return Preparer; (c) the code of conduct for the Service Tax Return Preparer; (d) the duties and obligations of the Service Tax Return Preparer; (e) the circumstances under which the authorisation given to a Service Tax Return Preparer may be withdrawn; (f) any other matter.....
View Complete Act List Judgments citing this sectionKarnataka Police Act, 1963 Section 71
Title : Powers of Police Officer to Restrain, Remove, Etc
State : Karnataka
Year : 1963
Section 71 - Powers of Police Officer to restrain, remove, etc A Police Officer may restrain or remove any person resisting or refusing or omitting to conform to any direction referred to in section 70 and may either take such person before a1[Judicial Magistrate] or, in trivial cases, may release him when the occasion is past. _______________________________ 1. Substituted by Act 13 of 1965 w.e.f 1.10.1965.
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