Title : Repeal and Saving
State : Central
Year : 2005
(1) The Taxation Laws (Amendment) Ordinance, 2005(Ord. 4 of 2005) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the Income-tax Act, 1961(43 of 1961) and the Finance Act, 2005(18 of 2005), as amended by the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of those Acts, as amended by this Act. View Complete Act List Judgments citing this sectionTitle : Preliminary
State : Central
Year : 2005
(1) This Act may be called the Taxation Laws (Amendment) Act, 2005. (2) It shall be deemed to have come into force on the 31st day of October, 2005. View Complete Act List Judgments citing this sectionTitle : Taxation Laws (Amendment) Act, 2005
State : Central
Year : 2005
Preamble1 - TAXATION LAWS (AMENDMENT) ACT, 2005 Chapter I Section1 - Short title and commencement Chapter II Section2 - Amendment of section 10 Section3 - Amendment of section 28 Section4 - Amendment of section 80-HHC Section5 - Amendment of section 80-IA Section6 - Amendment of section 115W Chapter III Section7 - Amendment of section 94 Section8 - Insertion of new section 112A. Chapter IV Section9 - Repeal and saving. List Judgments citing this sectionTitle : Amendments to the Finance Act, 2005
State : Central
Year : 2005
In Chapter VII of the Finance Act, 2005(18 of 2005) (hereafter in this Chapter referred to as the Finance Act), in section 94, with effect from the 1st day of June. 2005,-- (a) after clause (3), the following clause shall be inserted and shall be deemed to have been inserted, namely:-- '(3A) "banking company" means a company to which the Banking Regulation Act, 1949(10 of 1949) applies and includes any bank referred to in section 51 of that Act;'; (b) after clause (4), the following clause shall be inserted and shall be deemed to have been inserted, namely:-- '(4A) "co-operative bank" shall have the meaning assigned to it in Part V of the Banking Regulation Act, 1949(10 of 1949);'. Section 8 - Insertion of new section 112A. In Chapter VII of the Finance Act, after section..... View Complete Act List Judgments citing this sectionTitle : Amendments to the Income-tax Act, 1961
State : Central
Year : 2005
In section 10 of the Income-tax Act, 1961(43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), with effect from the 1st day of April, 2006,-- (a) in clause (6BB), for the words, figures and letters "or entered into after the 30th day of September, 2005 and approved by the Central Government in this behalf, the words, figures and letters "or entered into after the 31st day of March, 2006 and approved by the Central Government in this behalf shall be substituted; (b) in clause (15A), in the proviso, for the words, figures and letters "the 1st day of October, 2005", the words, figures and letters "the 1st day of April, 2006" shall be substituted; (c) after clause (38), the following clauses shall be inserted, namely:-- '(39) any specified income, arising from..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80-hhc
State : Central
Year : 2005
In section 80-HHC of the Income-tax Act,-- (i) in sub-section (3),-- (A) after the proviso, the following provisos shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1998, namely:-- 'Provided further that in the case of an assessee having export turnover not exceeding rupees ten crores during the previous year, the profits computed under clause (a) or clause (b) or clause (c) of this subsection or after giving effect to the first proviso, as the case may be, shall be further increased by the amount which bears to ninety per cent. of any sum referred to in clause (iiid) or clause (iiie), as the case may be, of section 28, the same proportion as the export turnover bears to the total turnover of the business carried on by the assessee:..... View Complete Act List Judgments citing this sectionTitle : Amendment to the Expenditure-tax Act, 1987
State : Central
Year : 2003
In section 14 of the Expenditure-tax Act, 1987(35 of 1987), for the words "one and one-fourth per cent.", the words "one per cent." shall be substituted.op Section 23 - Repeal and saving (1) The Taxation Laws (Amendment) Ordinance, 2003(Ord. 2 of 2003) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the Income-tax Act, 1961(43 of 1961), the Wealth-tax Act, 1957(27 of 1957) and the Expenditure-tax Act, 1987(35 of 1987), as amended by the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of those Acts, as amended by this Act. View Complete Act List Judgments citing this sectionTitle : Amendment to the Indian Evidence Act, 1872
State : Central
Year : 2005
In the Indian Evidence Act, 1872, section 154 shall be numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-section shall be inserted, namely: "(2) Nothing in this section shall disentitle the person so permitted under subsection (1), to rely on any part of the evidence of such witness.". View Complete Act List Judgments citing this sectionTitle : Taxation Laws (Amendment) Act, 2005
State : Central
Year : 2005
THE TAXATION LAWS (AMENDMENT) ACT, 2005 [Act, No. 55 of 2005] [28th December, 2005] PREAMBLE An Act further to amend the Income-tax Act, 1961 and the Finance Act, 2005. BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:-- View Complete Act List Judgments citing this sectionTitle : Short Title and Commencement
State : Central
Year : 2005
(1) This Act may be called the Taxation Laws (Amendment) Act, 2005. (2) It shall be deemed to have come into force on the 31st day of October, 2005. View Complete Act List Judgments citing this section