Title : Assessment After Partial Partition of A, Hindu Undivided Family
State : Central
Year : 1957
..... in clause (b) of the explanation to section 171 of the income-tax act. ..... the purposes of this section, "partial partition" ..... tax, penalty, interest, fine or other sum payable under this act ..... liable to be assessed under this act as if no such partial partition .....
View Complete Act List Judgments citing this sectionTitle : Wilful Attempt to Evade Tax, Etc.
State : Central
Year : 1957
..... section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this act ..... sections 35a to 35n inserted by act 41 of 1975, section 100 w.e.f. ..... the payment of any tax, penalty or interest under this act, he shall, without .....
View Complete Act List Judgments citing this sectionTitle : Contravention of Order Made Under Second Proviso to Subsection (1) or Sub-section (3a) of Section 37a
State : Central
Year : 1957
..... to in the second proviso to sub-section (1) or sub-section (3a) of section 37a, he shall be punishable with ..... made under second proviso to subsection (1) or sub-section (3a) of section 37a if a person contravenes ..... inserted by act 12 of 1990, section 56 w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Offences by Hindu Undivided Families
State : Central
Year : 1957
..... (2) notwithstanding anything contained in sub-section (1) where an offence under this act has been committed ..... that nothing contained in this sub-section shall render the karta liable ..... (1) where an offence under this act has been committed by a hindu undivided .....
View Complete Act List Judgments citing this sectionTitle : Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, Not to Apply
State : Central
Year : 1957
..... in section 360 of the code of criminal procedure, 1973 (2 of 1974), or in the probation of offenders act ..... to a person convicted of an offence under this act unless that person is under eighteen .....
View Complete Act List Judgments citing this sectionTitle : Notice Deemed to Be Valid in Certain Circumstances
State : Central
Year : 1957
..... nothing contained in this section shall apply where the assessee ..... proceeding or inquiry under this act that the notice was-- (a) ..... with the provisions of this act and such assessee shall be ..... notice under any provision of this act, which is required to be .....
View Complete Act List Judgments citing this sectionTitle : Power to Remove Difficulties
State : Central
Year : 1957
..... inserted by act 4 of 1988, section 159 w.e.f. ..... (2) every order made under sub-section (1) shall be laid before each house of ..... provisions of this act as amended by the direct tax laws (amendment) act, 1987, the central .....
View Complete Act List Judgments citing this sectionTitle : Value of Assets How to Be Determined
State : Central
Year : 1957
..... omitted by act 18 of 1992, section 93 w.e.f. ..... substituted by act 3 of 1989, section 62 w.e..f ..... - for the purposes of this sub-section, - (i) where the house has been ..... bedetermined (1) subject to the provisions of sub-section (2), the value of any asset, other .....
View Complete Act List Judgments citing this sectionTitle : Self-assessment
State : Central
Year : 1957
..... tax is payable on the basis of any return furnished under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4) of section ..... this act for any delay in furnishing the return, before furnishing the return and me return shall .....
View Complete Act List Judgments citing this sectionTitle : Appeal to High Court
State : Central
Year : 1957
..... with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the ..... by the appellate tribunal, under sub-section (1) of section 2/1 only if the high court is ..... by the national tax tribunal act, 2005. 3. .....
View Complete Act List Judgments citing this section