Title : Amendment of Section 43
State : Central
Year : 1975
in section 43 of the income-tax act, in the proviso to clause (1), after the words, figures and letters "the 31st day of march, 1967", the words, figures and letters, "but before the 1st day of march, 1975," shall be inserted.
View Complete Act List Judgments citing this sectionTitle : Insertion of New Section 44b
State : Central
Year : 1975
..... shipped at any port in india; and (ii) the amount received or deemed to ..... be deemed to be the profits and gains of such business chargeable to ..... special provision for computing profits and gains of shipping business in ..... the income-tax act, after section 44a .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80c
State : Central
Year : 1975
..... , there shall be deducted, in accordance with and subject to the provisions of this section ..... in section 80c of the income-tax act, for sub-section (1), the following .....
View Complete Act List Judgments citing this sectionTitle : Insertion of New Section 80jj
State : Central
Year : 1975
..... of an assessee includes any profits and gains derived from a business of ..... the aggregate amount of such profits and gains or ten thousand rupees, which ..... , the whole of such amount; and (b) in any other case, one ..... in the income-tax act, after section 80j, the .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80k
State : Central
Year : 1975
..... of dividends which is attributable to the profits and gains derived by the company from ..... in section 80k of the income-tax act, the following proviso shall be inserted at .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80qq
State : Central
Year : 1975
in section 80qq of the income-tax act, in sub-section (1), for the words "four assessment years", the words "nine assessment years" shall be substituted.
View Complete Act List Judgments citing this sectionTitle : Substitution of New Section for Section 106
State : Central
Year : 1975
..... the assessment or re-assessment of the profits and gains of the previous year referred ..... in the income-tax act, for section 106, the following .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 195
State : Central
Year : 1975
..... prescribed arrangements for the declaration and payment of dividends within india, shall ..... in section 195 of the income-tax act, in sub-section (1), after the proviso, .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 4
State : Central
Year : 1975
..... debts are referable to such assets; and (b) the provisions of section 5 shall apply ..... in section 4 of the wealth-tax act, for sub-section (3), the following .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 45
State : Central
Year : 1975
in section 45 of the wealth-tax act, after clause (g), the following clause shall be, and shall be deemed always to have been, inserted, namely :- "(h) any company incorporated outside india which has no place of business in india.".
View Complete Act List Judgments citing this section