Title : Amendment of Section 194j
State : Central
Year : 2006
In section 194 J of the Income-tax Act, in sub-section (1), -- (i) in clause (b), the word "or" shall be inserted at the end; (ii) after clause (b), the following clauses shall be inserted, namely:-- "(c) royalty, or (d) any sum referred to in clause (va) of section 28,"; (iii) in the first proviso, in clause (B),-- (a) in sub-clause (ii), for the word, brackets and letter "clause (b):", the words, brackets and letter "clause (b), or" shall be substituted; (b) after sub-clause (ii), the following clauses shall be inserted, namely:-- "(iii) twenty thousand rupees, in the case of royalty referred to in clause (c), or (iv) twenty thousand, rupees, in the case of sum referred to in clause (d):"; (iv) in the Explanation, after clause (b), the following clause shall be..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 246a
State : Central
Year : 2006
In section 246A of the Income-tax Act, in sub-section (1), after clause (j), the following clause shall be inserted, namely:-- "(ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275;". View Complete Act List Judgments citing this sectionTitle : Insertion of New Section 110a
State : Central
Year : 2006
After section 110 of the Customs Act, the following section shall be inserted, namely:-- "110A Provisional release of goods, documents and things seized pending adjudication. Any goods, documents or things seized under section 110, may, pending the order of the adjudicating officer, be released to the owner on taking a bond from him in the proper form with such security and conditions as the Commissioner of Customs may require.". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 137
State : Central
Year : 2006
In section 137 of the Customs Act, in sub-section (1), for the word and figures "section 135", the words, figures and letter "section 135 or section 135A" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 7
State : Central
Year : 2007
In section 7 of the principal Act, in sub-section (2A), for the words, brackets and figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4) of section 8", shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 10a
State : Central
Year : 2007
In section 10A of the principal Act, in sub-section (2), in clause (a), for the words, letter, brackets and figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4) of section 8" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 17b
State : Central
Year : 2003
In section 17B of the Wealth-tax Act, 1957 (27 of 1957) (hereafter in this Chapter referred to as the Wealth-tax Act), in sub-sections (1) and (3), for the words "one and one-fourth per cent.", the words "one per cent." shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 154 of Act 1 of 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 : Amendment of Section 80g
State : Central
Year : 2001
In section 80G of the Income-tax Act, -- (a) In sub-section (1), in clause (i), -- (i) After the words, brackets, figures and letter "or in sub-clause (iiig)", the words, brackets, figures and letters "or in sub-clause (iiiga)" shall be inserted; (ii) After the words, brackets and letter "or in clause (c)", the words, brackets and letter "or in clause (d)" shall be inserted; (b) In sub-section (2),-- (i) In clause (a), after sub-clause (iiig), the following sub-clause shall be inserted, namely: -- "(iiiga) any fund set up by the Slate Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat;"; (ii) After clause (c), the following clause shall be inserted, namely: -- "(d) Any sums paid by the assessee, during the period beginning on..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 2
State : Central
Year : 2006
In section 2 of the Income-tax Act, 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), in clause (44), after the words "powers of a Tax Recovery Officer", the following shall be inserted, namely:-- "and also to exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under this Act and which may be prescribed". View Complete Act List Judgments citing this section