Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Amendment of section 288

Section 79 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 79 - 79. In section 288 of the Income-tax Act, with effect from the 1st day of June, 2015,- (i) after sub-section (2), for the Explanation, the following Expl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tificate of practice under subsection (1) of section 6 of that Act, but does not include [except for the purposes of representing the assessee under sub-section (1)]- (a) in case of an assessee, being a company, the person who is not eligi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the assessee, being a firm or association of persons or Hindu undivided family, any partner of the firm, or member of the association or the family; (ii) in case of the assessee, being a trust or institution, any person referred to in cla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

provisions of section 140; (iv) any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii); (v) an officer or employee of the assessee; (vi) an individual who is a partner, or who is in the emp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

terest in the assessee of the face value not exceeding one hundred thousand rupees; (II) is indebted to the assessee: Provided that the relative may be indebted to the assessee for an amount not exceeding one hundred thousand ru .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ebtedness of any third person to the assessee for an amount not exceeding one hundred thousand rupees; (viii) a person who, whether directly or indirectly, has business relationship with the assessee of such nature as may be prescribed;

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd words (c) who has become an insolvent, and ending with the words, brackets and letter in the case of a person referred to in sub-clause (c) , the following shall be substituted, namely:- (c) who has become an insolvent; or (d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or Chief Commissioner or Principal Commissioner or Commissioner may by order determine in the case of a person referred to in clause (b), for the period during which the insolvency continues in the case of a person referred to in clause (c), and for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version