Title : Maintenance and Audit of Accounts
State : Central
Year : 1961
..... qualifying ships ; and (ii) furnishes, along with the return of income for that previous ..... explanation : for the purposes of this section, accountant shall have the same ..... an option for tonnage tax scheme by a tonnage tax company shall not have effect in .....
View Complete Act List Judgments citing this sectionTitle : Exclusion from Tonnage Tax Scheme
State : Central
Year : 1961
(1) where a tonnage tax company is a party to any transaction or arrangement referred to in sub-section (1) of section 115vzb, the ..... under sub-section (1) by the assessing officer excluding the tonnage tax company from .....
View Complete Act List Judgments citing this sectionTitle : Income-tax Authorities
State : Central
Year : 1961
..... act, 1963 (54 of 1963), (b) directors general of income-tax or chief commissioners of income-tax, (c) directors of income-tax ..... -tax authorities for the purposes of this act, namely : (a) the central board of direct taxes .....
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ______________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ______________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ______________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ______________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ___________________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ___________________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ___________________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1988.
View Complete Act List Judgments citing this section