Bare Act Search Results

Income Tax Act, 1961 Section 153

Title: Time Limit for Completion of Assessments and Reassessments

State: Central

Year: 1961

.....year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment in pursuance of an order under section 250, section 254, section 263 or section 264, setting aside or cancelling an assessment, may be made at any time before the expiry of one year from the end of the financial year in which the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner : Provided that where the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such an order of fresh assessment may be made at any time up to the 31st day of March, 2002:] 1[Provided further that where the order under section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Commissioner on or after.....

Karnataka Medical Registration Act, 1961 Section 9

Title: Time and Place of Meeting and Procedure at Meetings of Council

State: Karnataka

Year: 1961

The Medical Council shall make such regulations as may be necessary with respect to the time and place of the meeting of the Medical Council and the mode of summoning the same. In the absence of any regulation as to the summoning of a meeting of the Medical Council, it shall be lawful for the President to summon a meeting at such time and place as to him shall seem expedient by letter addressed to each member; and at every meeting, in the absence of the President, the Vice--President and in the absence of both, some other member to be chosen from the members present, shall act as President; and all acts of the Medical Council shall be decided by the votes of the majority of the members present at any meeting the total number present being not less than eight, and at all such meetings the President for the time being shall, in addition to his vote as a member of the Medical Council, have a casting vote in case of any equality of votes.

Income Tax Act, 1961 Section 115VP

Title: Method and Time of Opting for Tonnage Tax Scheme

State: Central

Year: 1961

.....the option for Tonnage Tax Scheme, and a copy of such order shall be sent to the applicant: Provided that no order under clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. (4) Every order granting or refusing the approval of the option for Tonnage Tax Scheme under clause (i) or clause (ii), as the case may be, of sub-section (3) shall be passed before the expiry of one month, from the end of the month in which the application was received under sub-section (1). (5) Where an order granting approval is passed under sub-section (3), the provisions of this Chapter shall apply from the assessment year relevant to the previous year in which the option for Tonnage Tax Scheme is exercised. __________________ 1. See rule 11P and Form No. 65.

Animal Disease (Control) Act, 1961 Section 29

Title: Time for Complying with and Enforcement of Orders

State: Karnataka

Year: 1961

(1) Where by any notice, requisition or order made under this Act or under any rule or notification issued thereunder, any person is required to take any measure or to do anything in respect of any property owned or occupied by him or in his charge, a reasonable time should be specified in such notice, requisition or order within which such measure shall be taken or such thing shall be done, as the case may be. (2) If such measures are not taken or such thing is not done within the time so specified, the authority issuing the notice, requisition or order may cause the measures to be taken or the thing to be done at the cost of the person concerned. (3) The costs of any measures taken or thing done under sub-section (2) shall be recovered from the person concerned as if it were an arrear of land revenue.

Karnataka Homoeopathic Practitioners Act, 1961 Section 12

Title: Time and Place of Meetings of Board

State: Karnataka

Year: 1961

The Board shall meet at such time and place and every meeting shall be summoned in such manner as may be provided for by regulations: Provided that until such regulations are made, it shall be lawful for the President to summon a meeting of the Board at such time and place as he may deem expedient by circulating a notice to each member.

Income Tax Act, 1961 Section 268

Title: Exclusion of Time Taken for Copy

State: Central

Year: 1961

In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining copy of such order, shall be excluded.

Habitual Offenders Act, 1961 Section 6

Title: Power to Take Finger Impressions, Etc., at Any Time

State: Karnataka

Year: 1961

The District Magistrate or any officer appointed by him in this behalf, may, at any time, order the finger and palm impressions, foot-prints and photographs of any registered offender to be taken.

Income Tax Act, 1961 Section 158BE

Title: Time Limit for Completion of Block Assessment

State: Central

Year: 1961

.....be proceeded with by it, the period commencing on the date on which such application is made and ending with the date on which the order under sub-section (1) of section 245D is received by the Commissioner under sub-section (2) of that section, shall be excluded : Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in sub-section (1) or sub-section (2) available to the Assessing Officer for making an order under clause (c) of section 158BC is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly.] 2[Explanation 2 : For the removal of doubts, it is hereby declared that the authorisation referred to in sub-section (1) shall be deemed to have been executed, (a) in the case of search, on the conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued ; (b) in the case of requisition under section 132A, on the actual receipt of the books of account or other documents or assets by the Authorised Officer.] .....

Income Tax Act, 1961 Section 153B

Title: Time-limit for Completion of Assessment Under Section 153a

State: Central

Year: 1961

.....of assessment or reassessment,- (a) in respect of each assessment year falling within six assessment years referred to in clause (b) of 2[sub-section (1) of section 153A], within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed; (b) in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A, within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed : 3[Provided that in case of other person referred to in section 153C, the period of limitation for making the assessment or reassessment shall be the period as referred to in clause (a) or clause (b) of this sub-section or one year from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later:] 4[Provided further.....

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....