Title : Powers of Settlement Commission to Grant Immunity from Prosecution
State : Central
Year : 1957
..... this act and income-tax act, 1961(43 of 1961) to a person who makes an application under section ..... a full and true disclosure of his net wealth and the manner in which such ..... wealth has been acquired, grant to such .....
View Complete Act List Judgments citing this sectionTitle : Hearing by High Court
State : Central
Year : 1957
..... court under section 27 a], it shall be heard by a b ench of not less ..... stated to the high court1[under section 27 , or an appeal filed before the high ..... 73, for "under section 27" w.e.f. ..... substituted by act 21 of 1998, sec. .....
View Complete Act List Judgments citing this sectionTitle : Registration of Valuers
State : Central
Year : 1957
..... substituted by act 26 of 1988, section 58, for "board" w.e..f 1-6-1988. ..... being registered as a valuer under this section: provided that different qualifications may ..... (3) every application under sub-section (2) shall be verified in the prescribed manner, .....
View Complete Act List Judgments citing this sectionTitle : Application of Retained Assets
State : Central
Year : 1957
..... for which the net wealth referred to in clause (i) of that sub-section is assessable to tax (including any ..... under sub-section (5) of section 226 of the income-tax act as made applicable to this act by section 32, and the .....
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 : Return After Due Date and Amendment of Return
State : Central
Year : 1957
..... under sub-section (1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having furnished ..... substituted by act 4 of 1988, section 134 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : 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 : Assessment in Cases of Diversion of Property, or of Income from Property, Held Under Trust for Public Charitable or Religious Purposes
State : Central
Year : 1957
..... of the provisions of clause (d) ofsub-section (1) of section 13 of the income-tax act] wealth-laxshall be leviable upon, and ..... of any person referred to in sub-section (3) of section 13 ofthe income-tax act if such use or application is by way .....
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 section