Bare Act Search Results
Home Bare Acts Phrase: section 83 Sorted by: recent Year: 2002 Page 1 of about 1,789 results (0.041 seconds)Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free TrialFinance Act, 2002 Section 83
Title: Amendment of Section 196c
State: Central
Year: 2002
In section 196C of the Income-tax Act, the proviso shall be omitted with effect from the 1st day of June, 2002.
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 72
Title: Amendment of Section 193
State: Central
Year: 2002
In section 193 of the Income-tax Act, in the proviso, after clause (v) and before the Explanation, the following clauses shall be inserted with effect from the 1st day of June, 2002, namely:-- "(vi) any interest payable to the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956), in respect of any securities owned by it or in which it has full beneficial interest; or (vii) any interest payable to the General Insurance Corporation of India (hereafter in this clause referred to as the Corporation) or to any of the four companies (hereafter in this clause referred to as such company), formed by virtue of the schemes framed under sub-section (1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972), in respect of any securities owned by the Corporation or such company or in which the Corporation or such company has full beneficial interest; or (viii) any interest payable to any other insurer in respect of any securities owned by it or in which it has full beneficial interest.".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 79
Title: Substitution of New Section for Section 194k
State: Central
Year: 2002
For section 194K of the Income-tax Act, the following section shall be substituted with effect from the 1st day of June, 2002, namely:-- '194K. Income in respect of units.-- Where any income is payable to a resident in respect of units of a Mutual Fund specified under clause (23D) of section 10 or of the Unit Trust of India, the person responsible for making the payment shall, at the time of credit of such income to the account of payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent: "Provided that the provisions of this section shall not apply where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person responsible for making the payment to the account of, or to, the payee does not exceed one thousand rupees": Provided further that the amount of one thousand rupees shall be computed with reference to the income credited or paid,-- (a) in respect of a branch office of the Mutual Fund or of the Unit Trust of India, as.....
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 78
Title: Amendment of Section 194j
State: Central
Year: 2002
In section 194J of the Income-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:-- "Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44 AB during the financial year immediately preceding the financial year in which such sum by way of fees for professional services or technical services is credited or paid, shall be liable to deduct income-tax under this section.".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 77
Title: Amendment of Section 194-i
State: Central
Year: 2002
In section 194-1 of the Income-tax Act, after the proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:-- "Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such income by way of rent is credited or paid, shall be liable to deduct income-tax under this section.".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 76
Title: Amendment of Section 194h
State: Central
Year: 2002
In section 194H of the Income-tax Act, with effect from the 1st day of June, 2002,-- (a) for the words "ten per cent.", the words "five per cent." shall be substituted; (b) after the proviso and before the Explanation, the following proviso shall be inserted, namely:-- "Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such commission or brokerage is credited or paid, shall be liable to deduct income-tax under this section.".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 75
Title: Amendment of Section 194c
State: Central
Year: 2002
In section 194C of the Income-tax Act, after sub-section(2) and before Explanation 1, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:-- "Provided that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the sub-contractor, shall be liable to deduct income-tax under this sub-section." .
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 74
Title: Amendment of Section 194a
State: Central
Year: 2002
In section 194A of the Income-tax Act, after sub-section (1) and before the Explanation, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:-- "Provided that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (A) of section 44AB during the financial year immediately preceding the financial year in which such interest is credited or paid, shall be liable to deduct income-tax under this section.".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 73
Title: Amendment of Section 194
State: Central
Year: 2002
.....not apply to such income credited or paid to-- (a) the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (32 of 1956) , in respect of any shares owned by it or in which it has full beneficial interest; (b) the General Insurance Corporation of India (hereafter in this proviso referred to as the Corporation) or to any of the four companies (hereafter in this proviso referred to as such company), formed by virtue of the schemes framed under sub-section (1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972), in respect of any shares owned by the Corporation or such company or in which the Corporation or such company has full beneficial interest; (c) any other insurer in respect of any shares owned by it or in which it has full beneficial interest.".
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 71
Title: Amendment of Section 192
State: Central
Year: 2002
In section 192 of the Income-tax Act, with effect from the 1st day of June, 2002,-- (a) after sub-section (1), the following sub-sections shall be inserted, namely:-- "(1A) Without prejudice to the provisions contained in sub-section (1), the person responsible for paying any income in the nature of a perquisite which is not provided for by way of monetary payment, referred to in clause (2) of section 17 may pay, at his option, tax on the whole or part of such income without making any deduction therefrom at the time when such tax was otherwise deductible under the provisions of sub-section (1). (1B) For the purpose of paying tax under sub-section (1A), tax shall be determined at the average of income-tax computed on the basis of the rates in force for the financial year, on the income chargeable under the head "Salaries" including the income referred to in sub-section (1A), and the tax so payable shall be construed as if it were, a tax deductible at source, from the income under the head "Salaries" as per the provisions of sub-section (1), and shall be subject to the provisions of this Chapter."; (b) in sub-section (3), after the word, brackets and figure "sub-section.....
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial