DIRECT TAX LAWS (AMENDMENT) ACT, 1989
(1) This Act may be called the Direct Tax Laws (Amendment) Act, 1989.
(2) Save as otherwise provided in this Act, sections 2 to 31 and 33 to 95 shall come into force on the 1st day of April, 1989.
In section 2 of the Income-tax Act, 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act),--
(a) in clause (24),--
(i) in sub-clause (iia) [as amended by section 3 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words, brackets, letters and figures "or by a trust or institution of national importance referred to in clause (d) of sub-section (1) of section 80F", the words, brackets, figures and letter "or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) of clause (23C), of section 10" shall be substituted;
(ii) after sub-clause (iii), the following sub-clauses shall be inserted and shall be deemed to have been inserted with effect from the
The Direct Tax Laws (Amendment) Act, 1989, introduced significant changes to the Income Tax Act, 1961, aimed at streamlining tax procedures and enhancing compliance. Section 2 of this Act specifically addresses amendments to various provisions of the Income Tax Act, impacting the assessment and taxation processes.
Section 2 of the Direct Tax Laws (Amendment) Act, 1989, amends several clauses within the Income Tax Act, particularly focusing on definitions and procedural aspects related to income assessment and taxation.
The scope of Section 2 extends to various aspects of income tax assessment, including:- Changes in the computation of income.- Adjustments in the treatment of certain types of income, such as those from mutual funds.- Clarifications on the applicability of penalties and interest on delayed payments.
While Section 2 itself does not prescribe punishments, it lays the groundwork for related sections that impose penalties for non-compliance with the amended provisions, particularly regarding the timely filing of returns and accurate reporting of income.
In section 3 of the Income-tax Act [as substituted by section 4 of the Direct Tax Laws (Amendment Act, 1987 (4 of 1988)], in sub-section (2), after the proviso, the following provisos shall be inserted, namely:--
'Provided further that in the case of a business or profession newly set up, or a source of income newly coming into existence on or after the 1st day or April, 1987 but before the 1st day of April, 1988 and where the accounts in relation to such business or profession or source of income have not been made up to the 31st day of March, 1988, the "previous year in relation to the assessment year commencing on the 1st day of April, 1989, shall be the period beginning with the date of setting up of the business or profession or, as the case may be, the date on which the source of income, newly comes into existence and ending on the 31st day of March, 1989:
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The Direct Tax Laws (Amendment) Act, 1989, was enacted to amend various provisions of the Income Tax Act, 1961, and other related laws. Section 3 of this Act specifically addresses the definition of "previous year," which is crucial for determining the assessment year for income tax purposes.
Section 3 of the Direct Tax Laws (Amendment) Act, 1989, modifies the definition of "previous year" under the Income Tax Act, 1961. It states that the "previous year" for the purposes of the Act means the financial year immediately preceding the assessment year, unless otherwise provided.
The scope of Section 3 is significant as it standardizes the definition of the previous year across various tax assessments, ensuring consistency in tax reporting and compliance. This amendment impacts all taxpayers, including individuals, firms, and corporations.
Section 3 does not prescribe any specific punishment. However, failure to comply with the provisions of the Income Tax Act, including the correct reporting of income for the previous year, may lead to penalties under other sections of the Act.
Definition Clarity - The amendment provides clarity on the definition of "previous year," which is essential for tax assessments. - [ "section 3 previous year defined income tax act 1961 1989 - ClearTax"]
Uniformity - By adopting a uniform definition of the previous year, the amendment aids in reducing confusion among taxpayers regarding their tax obligations. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Impact on Taxpayers - The amendment affects all taxpayers, ensuring that income is reported consistently across different assessment years. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Assessment Process - The definition of the previous year is crucial for the assessment process, as it determines the income that will be taxed in the subsequent year. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Legal Certainty - The amendment enhances legal certainty for taxpayers regarding the time frame for income assessment, which is vital for compliance. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Tax Planning - Understanding the definition of the previous year allows taxpayers to engage in effective tax planning and compliance strategies. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Relevance to Financial Year - The amendment aligns the tax assessment process with the financial year, which is commonly used in business practices. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Legislative Intent - The legislative intent behind the amendment appears to be to simplify the tax assessment process and reduce administrative burdens. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Consistency in Taxation - The amendment promotes consistency in taxation by ensuring that all taxpayers adhere to the same definition of the previous year. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Facilitation of Compliance - By clearly defining the previous year, the amendment facilitates compliance for taxpayers, reducing the likelihood of errors in tax filings. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Judicial Interpretation - Courts may refer to this definition in cases of disputes regarding the assessment of income, thereby influencing judicial outcomes. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Impact on Assessments - The amendment directly impacts how assessments are conducted, as it establishes a clear time frame for income reporting. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Taxpayer Awareness - Taxpayers must be made aware of this definition to ensure they understand their reporting obligations under the Income Tax Act. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Future Amendments - The clarity provided by this amendment may serve as a foundation for future legislative changes in tax law. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Administrative Efficiency - The uniform definition aids tax authorities in efficiently processing assessments and managing taxpayer records. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Reduction of Litigation - A clear definition may lead to a reduction in litigation related to disputes over the assessment year, benefiting both taxpayers and the tax administration. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Encouragement of Compliance - By simplifying the definition, the amendment encourages voluntary compliance among taxpayers. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Alignment with Global Standards - The amendment aligns Indian tax law with global standards of defining assessment periods, enhancing international comparability. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Facilitating Digital Taxation - In an era of digital taxation, a clear definition of the previous year aids in the development of tax software and compliance tools. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Encouragement of Transparency - The amendment promotes transparency in tax reporting by establishing a clear framework for income assessment. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
Support for Tax Education - The clarity in definitions supports educational initiatives aimed at improving taxpayer understanding of their obligations. - [ "Explanatory notes on the provisions of the Direct Tax Laws ...."]
In section 10 of the Income-tax Act,--
(a) after clause (6B), the following clause shall be inserted, namely: --
"(6C) any income arising to such foreign company, as the Central Government may, by notification in the Official Gazette, specify in this behalf, by way of fees for technical services received in pursuance of an agreement entered into with that Government for providing services in or outside India in projects connected with security of India;";
(b) in clause (25), after sub-clause (iic) [as inserted by section 4 of the Finance Act, 1988 (26 of 1988)], the following sub-clause shall be inserted, namely:--
'(iid) interest on such bonds, as the Central Government may, by notification in the Official Gazette, specify, arising to-
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In section 11 of the Incomer tax Act [as it stood immediately before its omission by section 7 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) after clause (c) and before the Explanation, the following clause shall be inserted, namely: --
"(d) income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust or institution;";
(ii) in the Explanation, in clause (2),--
(1) the words, brackets and figure "or sub-section (2)" shall be omitted;
(2) the words ", whether fixed originally or on extension" shall be omitted;
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In section 32A of the Income-tax Act,--
(a) in sub-section (1),--
(i) for the words "Provided that", the following shall be substituted, namely: --
'Provided that in respect of a ship or an aircraft or machinery or plant specified in sub-section (8B), this sub-section shall have effect as if for the words "twenty-five per cent.", the words "twenty per cent." had been substituted:
Provided further that';
(ii) the following Explanation shall be added, at the end, namely:--
'Explanation.--For the purposes of this sub-section, "actual cost" means the actual cost of the ship, aircraft, machinery or plant to the assessee as reduced by that part of such cost which has
In section 32AB of the Income-tax Act, for sub-section (10), the following sub-section shall be substituted, namely:--
"(10) Where a deduction has been allowed to an assessee under this section in any assessment year, no deduction shall be allowed to the assessee under sub-section (1) of section 32A in the said assessment year (hereinafter referred to as the initial assessment year) and a block of further period of four years beginning with the assessment year immediately succeeding the initial assessment year."
In section 35 of the Income-tax Act (as it stood immediately before its omission by section 10 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)), in sub-section (1),--
(a) in clause (ii), in the proviso, after the words "prescribed authority", the words "by notification in the Official Gazette" shall be inserted;
(b) in clause (iii), after the words "prescribed authority", the words "by notification in the Official Gazette" shall be inserted;
(c) the following provisos shall be inserted at the end, namely: --
"Provided that the scientific research association, university, college or other institution referred to in clause (ii) or clause (iii) shall make an application in the prescribed form and manner to the prescribed authority for the purp
In section 40 of the Income-tax Act, after clause (b) [as it stood immediately before its substitution by clause (ii) of section 13 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] the following clause shall be inserted, namely: --
'(ba) in the case of an association of persons or body of individuals (other than a company or a cooperative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India), any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such association or body to a member of such association or body.
Explanation 1.--Where interest is paid by an association or body to any member thereof who has also paid interest to the association or body, the amount of interest to
In section 44AC of the Income-tax Act (as inserted by section 15 of the Finance Act, 1988 (26 of 1899)), in sub-section (1), in clause (a), the following proviso shall be inserted, namely: --
"Provided that nothing contained in this clause shall apply to a buyer where the goods are not obtained by him by way of auction and where the sale price of such goods to be sold by the buyer is fixed by or under any State Act;".
In section 64 of the Income-tax Act, in sub-section (1) [as it stood immediately before its amendment by section 17 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in clauses (v) and (vii), the brackets and words "(not being a married daughter)" shall be omitted;
(b) for Explanation 3, the following Explanation shall be substituted, namely: --
'Explanation 3.--For the purposes of clauses '(iv), (v) and (vi), where the assets transferred directly or indirectly by an individual to his spouse or minor child or son's wife or son's minor child (hereafter in this Explanation referred to as "the transferee") are invested by the transferee in any business, that part of the income arising out of the business to the transferee in any previous year, which bears the same proportion to the
After section 67 of the Income-tax Act [as it stood immediately before its substitution by section 18 of the Direct. Tax Laws (Amendment) Act, 1987 (4 of 1988)], the following section shall be inserted, namely: --
'67A. Method of computing a member's share in the income of association of persons or body of individuals,--(1) In computing the total income of an assessee who is a member of an association of persons or a body of individuals wherein the shares of the members are determinate and known (other than a company or a cooperative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India), whether the net result of the computation of the total income of such association or body is a profit or a loss, his share (whether a net profit or net loss) shall be computed as follows, nam
In section 80C of the Income-tax Act,--
(a) in sub-section (2),--
(i) in clause (d), the words "or ten thousand rupees, whichever is less" shall be omitted;
(ii) in clause (h), in sub-clause (ii), in item (c), in sub-item (6), after the words "public company", the words "or a public sector company or a University established by law or a college affiliated to such University or a local authority" shall be inserted;
(b) in sub-section (8), after clause (c), the following clause shall be inserted, namely: --
'(d) "contribution" to any fund shall not include any sums in repayment of loan.'.
In section 80CC of the Income-tax Act, in sub-section (3), in clause (a), after sub-clause (ii), the following sub-clause shall be inserted, namely: --
"(iii) a hotel approved by the prescribed authority;".
In section 80HHC of the Income-tax Act [as amended by section 24 of the Finance Act, 1988 (26 of 1988)],--
(a) in sub-sections (1) and (1A), for the words "whole of the income", the word "profits" shall be substituted;
(b) in sub-section (4), for the words "net foreign exchange realisation as determined in accordance with the Import and Export policy of the Government of India for the relevant period", the words "export turnover" shall be substituted;
(c) in sub-section (4A), in clause (a), for the word "income", the word "profits" shall be substituted;
(d) in the Explanation,--
(i) clause (c) shall be omitted;
(ii) clauses (d) and (e) shall be renumbered as cl
After section 80HHC of the Income-tax Act, the following section shall be inserted, namely: --
'80HHD. Deduction in respect of earnings in convertible foreign exchange.--(1) Where an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of a hotel, or of a tour operator, approved by the prescribed authority in this behalf or of a travel agent, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of a sum equal to the aggregate of--
(a) fifty per cent. of the profits derived by him from services provided to foreign tourists; and
(b) so much of the amount out of the remaining profits referred to in clause (a) as is debited to the profit and
In section 86 of the Income-tax Act [as it stood immediately before its substitution by section 29 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for clause (v), the following clause shall be substituted, namely: --
"(v) if the assessee is a member of an association of persons or a body of individuals (other than a company or a cooperative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India), his share in the income of the association or body computed in the manner provided in section 67A:
Provided that,--
(a) where the association or body is chargeable to tax on its total income at the maximum marginal rate or any higher rate, under any of the provisions of this Act, the sh
In section 115A of the Income-tax Act, in sub-section (1),--
(i) after clause (aa), the following clause shall be inserted, namely:--
"(ab) income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23D) of section 10; or";
(ii) after clause (ia), the following clause shall be inserted, namely: --
"(ib) the amount of income-tax calculated on the income in respect of units referred to in clause (ab), if any, included in the total income, at the rate of twenty-five per cent.;";
(iii) in the Explanation,--
(A) clause (b) shall be omitted;
(B) clause (bb) shall be re-lett
In section 115J of the Income-tax Act, in sub-section (1),--
(a) in the opening portion, after the words "a company", the brackets and words "(other than a company engaged in the business of generation or distribution of electricity)" shall be inserted;
(b) in the Explanation,--
(i) in clause (b), after the words "any reserves", the brackets, words,, figures and letters "(other than the reserves specified in section 80HHD)" shall be inserted;
(ii) in clause (f), for the word "applies,", the words "applies; or" shall be substituted;
(iii) after clause (f), the following clauses shall be inserted, namely: --
"(g) the amount withdrawn from the reserve account unde
In section 139 of the Income-tax Act [as amended by section 42 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) for sub-section (4A), the following sub-section shall be substituted, namely: --
"(4A) Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2, shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the presc
In section 143 of the Income-tax Act [as substituted by section 48 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1), in clause (a), after the proviso, the following proviso shall be inserted, namely: --
"Provided further that an intimation for any tax or interest due under this clause shall not be sent after the expiry of two years from the end of the assessment year in which the income was first assessable.";
(b) after sub-section (1), the following sub-section shall be inserted, namely:--
'(1A) (a) Where, in the case of any person, the total income, as a result of the adjustments made under the proviso to clause (a) of sub-section (1), exceeds the total income declared in the return by any amount, the Assessing O
In section 144A of the Income-tax Act, in the Explanation, for the word "sub-section", the word "section" shall be substituted.
In section 147 of the Income-tax Act [as substituted by section 54 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words ", for reasons to be recorded by him in writing, is of the opinion", the words "has reason to believe" shall be substituted.
Section 148 of the Income-tax Act [as substituted by section 54 of the Direct Tax Laws (Amendment) Act. 1987 (4 of 1988)], shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:--
"(2) The Assessing Officer shall, before issuing any notice under this section, record his reasons for doing so.".
In section 155 of the Income-tax Act, in sub-section (4A), in clause (b), for the words "the proviso", the words "the second proviso" shall be substituted.
In Chapter XV of the Income-tax Act, for the sub-heading "DD.-- Association of persons--special cases" [as it stood immediately before its substitution by section 66 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the sub-heading "DD--Association of persons and body of individuals" shall be substituted.
Section 167A of the Income-tax Act [as it stood immediately before its substitution by section 66 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] shall be omitted.
After section 167A of the Income-tax Act (as omitted by section 27 of this Act), the following section shall be inserted, namely: --
"167B. Charge of tax where shares of .--(1) Where the individual shares of the members of an association of persons or body of individuals (other than a company or a cooperative society or a society registered under the Societies Registration Act, 1860 (21 of 1860)or under any law corresponding to that Act in force in any part of India) in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of the association or body at the maximum marginal rate:
Provided that, where the total income of any member of such association or body is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on
In section 190 of the Income-tax Act, in sub-section (1), after the words "payable by deduction", the words "or collection" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988.
In section 194A of the Income-tax Act, in sub-section (3), after clause (iii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1988, namely:--
"(iv) to such income credited or paid by a firm to a partner of the firm;".
Section 194E of the Income-tax Act shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1988.
For section 196A of the Income-tax Act, the following section shall be substituted, namely: --
"196A. Tax not to be deducted from any income payable to unitholders of Mutual Fund.--(1) Subject to the provisions of sub-section (2), no deduction of tax shall be made from any income payable in respect of units of a Mutual Fund, specified under clause (23D) of section 10, to its units-holders being persons other than foreign companies.
(2) Where any income referred to in sub-section (1) is payable to a unit-holder, being a foreign company, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of twenty-five per cent.".
In sections 198, 199, 200, 202, 203, sub-section (1) of section 203A, section 205 and sub-section (5) of section 215 of the Income-tax Act, for the words and figures "and section 195", the words, figures and letter ", section 195 and section 196A" shall be substituted.
In section 206C of the Income-tax Act,--
(a) in sub-section (1), in the Table, in column (3) against item (iii), for the words "Ten per cent.", the words "Five per cent." shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1988;
(b) after sub-section (5), the following sub-section shall be inserted, namely:--
"(5A) Every person collecting tax in accordance with the provisions of this section shall prepare half yearly returns for the period ending on 30th September and 31st March in each financial year, and deliver or cause to be delivered to the prescribed income-tax authority such returns in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.".
In section 209 of the Income-tax Act, in sub-section (1), in clause (d), for the words "deductible at source", the words "deductible or collectible at source" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1988.
In sections 222, 223, 224, 225, 226, 228 and 228A of the Income-tax Act [as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1987], for the words "Income-tax Officer", wherever they occur, the words "Assessing Officer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988.
In section 226 of the Income-tax Act (as amended by section 36 of this Act), in sub-sections (2), (3), (4) and (5), after the words "Assessing Officer", wherever they occur, the words "or Tax Recovery Officer" shall be inserted.
In section 234A of the Income-tax Act [as inserted by section 94 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) for the words "the tax on the total income as determined on regular assessment as reduced by the advance tax, if any, paid and any tax deducted at source", the words, brackets and figures "the tax on the total income as determined under subsection (1) of section 143 or on regular assessment as reduced by the advance tax, if any, paid and any tax deducted or collected at source" shall be substituted;
(ii) for Explanation 2, the following Explanation shall be substituted, namely: --
'Explanation 2.--In this sub-section, "tax on the total income as determined under sub-section (1) of section 143" sh
In section 234B of the Income-tax Act [as inserted by section 94 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) In sub-section (1),--
(i) for the words "to the date of the regular assessment", the words, brackets and figures "to the date of determination of total income under sub-section (1) of section 143 or regular assessment" shall be substituted;
(ii) for Explanation 1, the following Explanation shall be substituted, namely: --
'Explanation 1.--In this section, "assessed tax" means,--
(a) for the purposes of computing the interest payable under section 140A, the tax on the total income as declared in the return referred to in that section;
In section 234C of the Income-tax Act, in sub-section (1),--
(a) the following proviso shall be inserted before the Explanation, namely:--
"Provided that nothing contained in this sub-section shall apply to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of under-estimate or failure to estimate--
(a) the amount of capital gains; or
(b) income of the nature referred to in sub-clause (ix) of clause (24) of section 2,
and the assessee has paid the whole of the amount of tax payable in respect of income referred to in clause (a) or clause (b), as the case may be, had such income been a part of the total income, as part of the instalment of advance tax whic
In section 244A of the Income-tax Act [as inserted by section 98 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) for the words "Where, in pursuance of any order passed under this Act, refund of any amount becomes due to the assessee", the words "Where refund of any amount becomes due to the assessee under this Act" shall be substituted;
(ii) in clause (a),--
(a) in the opening portion, after the words "out of any tax", the words, figures and letter "collected at source under section 206C or" shall be inserted;
(b) in the proviso, after the words "tax as determined", the words, brackets and figures "under sub-section (1) of section 143 or" shall be inserted;
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In the sub-heading to Chapter XX of the Income-tax Act [as substituted by section 99 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the words "or applications" shall be omitted.
In section 246 of the Income-tax Act [as substituted by section 99 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) in clauses (g) and (h), the words, figures and letters "in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year" occurring at the end shall be omitted;
(ii) in clause (l),--
(1) in sub-clause (ii), for the words, figures and letters "section 271E or section 272A", the words, figures and letters "section 271E, section 272A, section 272 AA or section 272BB" shall be substituted;
(2) in sub-clause (iii), the words, brackets and figures "sub-section (1) of section 271," shall be omitted
Section 246A of the Income-tax Act [as inserted by section 99 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] shall be omitted.
In section 249 of the Income-tax Act, in sub-section (4), in the proviso,--'
(i) after the words "Provided that,", the words, brackets and letter "in a case falling under clause (b) and" shall be inserted;
(ii) for the words "this sub-section", the words "that clause" shall be substituted.
In section 253 of the Income-tax Act, in sub-section (1),--
(i) in clause (a), the words, brackets and figures "sub-section (2) of section 131," shall be omitted;
(ii) in clause (c), the words, figures and letter "or an order passed by a Chief Commissioner or a Director General or a Director under section 272A" shall be inserted at the end.
In section 255 of the Income-tax Act, in sub-section (3), for the words "forty thousand rupees", the words "one lakh rupees" shall be substituted.
In section 269A of the Income-tax Act, in clause (b), for the words "an Assistant Commissioner of Income-tax", the words "a Deputy Commissioner" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988.
In section 269B of the Income-tax Act, in sub-section (1), in clause (a), for the words "Assistant Commissioners of Income-tax", the words "Deputy Commissioners" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988.
In section 271 of the Income-tax Act [as it stood immediately before its substitution by section 106 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] --
(a) in sub-section (1),--
(i) clause (a) shall be omitted;
(ii) clause (i) shall be omitted;
(iii) for clause (ii), the following clause shall be substituted, namely:--
"(ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum which shall not be less than one thousand rupees but which may extend to twenty-five thousand rupees for each such failure;";
(iv) in clause (iii),--
(1) for the word "twice" the words "three times" sha
In section 273A of the Income-tax Act [as amended by section 113 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) clauses (i) and (iii) shall be omitted;
(ii) clauses (a) and (c) shall be omitted;
(iii) for the words, brackets and letters "in all the cases referred to in clauses (a), (b) and (c)", the words, brackets and letter "in the case referred to in clause (b)" shall be substituted;
(b) in sub-section (2), clause (a) shall be omitted;
(c) in sub-section (6), after the words "of this section", the words, brackets and figures "as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1
In Section 275 of the Income-tax Act, in clause (a) [as substituted by section 116 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], after the words "the order of", the words and brackets "the Deputy Commissioner (Appeals) or" shall be inserted.
After section 279A of the Income-tax Act, the following section shall be inserted, namely:--
"279B. Proof of entries in records of documents.--Entries in the records or other documents in the custody of an Income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either by the production of the records or other documents in the custody of the Income-tax authority containing such entries, or by the production of a copy of the entries certified by the Income-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.".
In the Second Schedule to the Income-tax Act--
(a) [as it stood immediately before its amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words "Income-tax Officer", wherever they occur, the words "Assessing Officer"
shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988;
(b) [as amended by clause (a) of this section],--
(1) in rule 2, for the words "When a certificate has been received by the Tax Recovery Officer from the Assessing Officer", the words "When a certificate has been drawn up by the Tax Recovery Officer" shall be substituted;
(2) in rule 9, for the words "Assessing Officer", the words "Tax Recovery Officer" shal
In the Third Schedule to the Income-tax Act--
(a) [as it stood immediately before its amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988;
(b) [as amended by clause (a) of this section], after the words "Assessing Officer", the words "or Tax Recovery Officer" shall be inserted.
In the Tenth Schedule to the Income-tax Act [as inserted by section 125 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(i) in rule 1,--
(a) for the words "the proviso", the words "the first proviso or the third proviso" shall be substituted;
(b) for the words "the said proviso", the words "the said first proviso or, as the case may be, the said third proviso" shall be substituted;
(ii) in rule 3,--
(a) after the proviso, the following provisos shall be inserted, namely:--
"Provided further that the amount of ten thousand rupees, specified in column (2) of the said Table against subsection (2) of section 48, shall be increased during the transition
The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely: --
(1) in section 80A, in sub-section (3) [as it stood immediately before its substitution by section 21 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) after the figures and letters "80HHC", the words, figures and letters "or section 80HHD" shall be inserted;
(b) the words, figures and letters "or section 80QQ or section 80T" shall be omitted;
(2) in section 80P, in sub-section (3),--
(a) after the words, figures and letters "or section 80HHC", the words, figures and letters "or section 80HHD" shall be inserted;
(b) after the figu
In section 2 of the Wealth-tax Act, 1957 (27 of 1957) (hereafter in this Chapter referred to as the Wealth-tax Act), in clause (m), the Explanation shall be renumbered as Explanation 1 and after Explanation 1 as so renumbered, the following Explanation shall be inserted, namely:--
"Explanation 2.--Where a debt falling under sub-clause (ii) is secured on, or has been incurred in relation to any asset which is not to be included wholly or partly in the net wealth by virtue of the provisions of sub-section (1A) of section 5, the amount of such debt shall, for the purposes of the said sub-clause, be limited to the value of the said asset which is not includible in the net wealth under sub-section (1A) of section 5.".
In section 4 of the Wealth-tax Act,--
(a) in sub-section (1),--
(i) for the portion beginning with the words "In computing the net wealth of an individual" and ending with the words "on the valuation date are held--" the following shall be substituted, namely: --
"In computing the net wealth--
(a) of an individual, there shall be included, as belonging to that individual, the value of assets which on the valuation date are held--";
(ii) for clause (b), the following clause shall be substituted, namely:--
"(b) of an assessee who is a partner in a firm or a member of an association of persons (not being a co-operative housing society), there shall be included, as
In section 5 of the Wealth-tax Act,--
(a) in sub-section (1), after clause (xvif), the following clause shall be inserted, namely: --
" (xvig) in the case of an individual who is a non-resident Indian during the year ending on the valuation date, or a nominee or survivor of such individual or an individual receiving by way of gift from such individual, the bonds specified under subclause (iid) of clause (25) of section 10 of the Income-tax Act:
Provided that where an individual, who is a non-resident Indian during the year ending on the valuation date in which the bonds are acquired, becomes a resident in India in any subsequent year ending on the valuation date, the provisions of this clause shall continue to apply in relation to such individual.
E
In section 6 of the Wealth-tax Act, in Explanation 1A, for the word, brackets, figure and letter "clause (4A)", the words, brackets and figures "sub-clause (it) of clause (4)" shall be substituted.
For section 7 of the Wealth-tax Act, the following section shall be substituted, namely: --
'7. Value of assets how to be deter-mined.--(1) Subject to the provisions of sub-section (2), the value of any asset, other than cash, for the purposes of this Act shall be its value as on the valuation date determined in the manner laid down in Schedule III.
(2) The value of a house belonging to the assessee and exclusively used by him for residential purposes throughout the period of twelve months immediately preceding the valuation date, may, at the option of the assessee, be taken to be the value determined in the manner laid down in Schedule III as on the valuation date next following the date on which he became the owner of the house or the valuation date relevant to the assessment year commencing on the 1st day of April, 1971, whichever val
In section 11 of the Wealth-tax Act [as substituted by section 131 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in sub-section (2), in clause (b), for the brackets and figure "(5)", the brackets and figure "(4)" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988.
In section 16 of the Wealth-tax Act [as substituted by section 138 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1), in clause (a), after the proviso, the following proviso shall be inserted, namely: --
"Provided further that an intimation for any tax or interest due under this clause shall not be sent after the expiry of two years from the end of the assessment year in which the net wealth was first assessable.";
(b) after sub-section (1), the following sub-section shall be inserted, namely: --
'(1A) (a) Where in the case of any person, the net wealth, as a result of the adjustments made under the proviso to clause (a) of sub-section (1), exceeds the net wealth declared in the return by any amount, the Assessing O
In section 16A of the Wealth-tax Act, in sub-section (1), in the opening portion, after the words "under this Act,", the words and figures "where under the provisions of section 7 read with the rules made under this Act or, as the case may be, the rules in Schedule III, the market value of any asset is to be taken into account in such assessment," shall be inserted.
In section 17 of the Wealth-tax Act, in sub-section (1) [as substituted by clause (a) of section 139 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) for the words ", for reasons to be recorded by him In writing, is of the opinion", the words "has reason to believe" shall be substituted;
(b) after the proviso, the following proviso shall be inserted, namely:--
"Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so.".
In section 17B of the Wealth-tax Act [as inserted by section 141 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) after the words "net wealth as determined", the words, brackets and figures "under sub-section (1) of section 16 or" shall be inserted;
(ii) for Explanation 2, the following Explanation shall be substituted, namely:--
'Explanation 2.--In this sub-section, "tax payable on the net wealth as determined under sub-section (1) of section 16" shall not include the additional wealth-tax, if any, payable under section 16.';
(iii) after Explanation 3, the following Explanation shall be inserted, namely:--
'Explanation
In section 18 of the Wealth-tax Act [as it stood immediately before its substitution by section 142 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] --
(a) in sub-section (1),--
(i) clause (a) shall be omitted;
(ii) clause (i) shall be omitted;
(iii) for clause (ii), the following clause shall be substituted, namely:--
"(ii) in the cases referred to in clause (b), in addition to the amount of wealth-tax payable by him, a sum which shall not be less than one thousand rupees but which may extend to twenty-five thousand rupees for each such failure;";
(iv) for the proviso, the following proviso shall be substituted, namely:--
&n
For section 18A of the Wealth-tax Act [as it stood immediately before its substitution by section 142 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the following section shall be substituted, namely:--
'18A. Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc.--(1) If any person,--
(a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by a wealth-tax authority in the exercise of his powers under this Act; or
(b) refuses to sign any statement made by him in the course of any proceedings under this Act, which a wealth-tax authority may legally require him to sign; or
(c) to whom a summons is issued under su
In section 18B of the Wealth-tax Act,--
(a) in sub-section (1),--
(i) clause (i) shall be omitted;
(ii) clause (a) shall be omitted;
(b) after sub-section (5), the following sub-section shall be inserted, namely: --
"(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989, shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.".
In section 23 of the Wealth-tax Act [as amended by section 146 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(i) in sub-section (1), in clause (d), the words, figures and letters "as it stood immediately before the 1st day of April, 1989 or under section 18 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)" occurring at the end shall be omitted;
(ii) in sub-section (1A), for clause (b), the following clause shall be substituted, namely:--
" (b) objecting to any penalty imposed under sub-section (1) of section 18 with the previous approval of the Deputy Commissioner as specified in sub-section (3) of that section;".
In section 26 of the Wealth-tax Act, in sub-section (1), after the word and figures "section 25", the words, figures and letter "or an order passed by the Director General or Director under section 18A" shall be inserted.
In section 34A of the Wealth-tax Act,--
(a) in sub-section (1), in the proviso [as inserted by clause (i) of section 150 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in clause (b), for the words "total income", the words "net wealth" shall be substituted;
(b) in sub-section (4B) [as inserted by section 150 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(i) in clause (a), for the words "Where, in pursuance of any order passed under this Act, the refund of any amount becomes due to the assessee", the words "Where refund of any amount becomes due to the assessee under this Act," shall be substituted;
(ii) in clause (c), after the words "an order under", the words, brackets and figures "sub-section (3) or sub-section (5) of s
In section 35 of the Wealth-tax Act [as amended by section 160 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in sub-section (1), in clause (c), the words, figures and letter "or section 23A" shall be omitted.
After section 35-O of the Wealth-tax Act, the following section shall be inserted, namely:--
"36. Proof of entries in records or documents.--Entries in the records or other documents in the custody of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the wealth-tax authority containing such entries or by the production of a copy of the entries certified by the wealth-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.".
In section 41 of the Wealth-tax Act, in sub-section (2), for the words "and in the case of any other association of persons", the words "and in the case of a company or any other association of persons" shall be substituted.
In section 42A of the Wealth-tax Act, the following Explanation shall be inserted at the end, namely:--
"Explanation.--In the case of a company, the names of the directors, secretaries and treasurers, or managers of the company, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.".
In the Wealth-tax Act, after Schedule II, the following Schedule shall be inserted, namely:--
'SCHEDULE III
[See section 7(1)]
Rules for determining the value of assets
Part A
General
1. Valuation of assets how to be determined.--
The value of any asset, other than cash, for the purposes of this Act, shall be determined in the manner laid down in these rules.
2. Definitions.--
In this Schedule, unless the context otherwise requires,--
(1) "accounting year" in relation to a company mea
In section 3 of the Gift-tax Act, 1958 (18 of 1958) (hereafter in this Chapter referred to as the Gift-tax Act), in sub-section (1), for the words "the Schedule", the word and figure "Schedule I" shall be substituted.
In section 5 of the Gift-tax Act, in sub-section (1), after clause (iiid), the following clause shall be inserted, namely:--
'(iiie) being an individual who is a non-resident Indian, to any relative, of property in the form of the bonds specified under sub-clause (iid) of clause (15) of section 10 of the Income-tax Act:
Provided that the exemption conferred by this clause shall be available only if the gift of such bonds is made after a period of three years from the date of their purchase;
Provided further that where an individual, who is a non-resident Indian in any previous year in which the bonds are acquired, becomes a resident in India in any subsequent year, the provisions of this clause shall apply in respect of the gifts of property referred to in this clause in such subsequent year o
For section 6 of the Gift-tax Act, the following section shall be substituted, namely:--
"6. Value of gifts, how determined.--(1) Subject to the provisions of sub-section (2), the value of any property, other than cash, transferred by way of gift shall, for the purpose of this Act, be its value as on the date on which the gift was made and shall be determined in the manner laid down in Schedule II.
(2) Where a person makes a gift which is not revocable for a specified period, the value of the property gifted shall be the capitalised value of the income from such property during the period for which the gift is not revocable.".
In section 10 of the Gift-tax Act [as substituted by section 164 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in sub-section (2), in clause (5), for the brackets and figure "(5)", the brackets and figure "(4)" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988.
In section 15 of the Gift-tax Act [as substituted by section 170 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1), in clause (a), after the proviso, the following proviso shall be inserted, namely:--
"Provided further that an intimation for any tax or interest due under this clause shall not be sent after the expiry of two years from the end of the assessment year in which the gifts were first assessable.";
(b) after sub-section (1), the following sub-section shall be inserted, namely:--
'(1A) (a) Where in the case of any person, the taxable gift, as a result of the adjustments made under the proviso to clause (a) of sub-section (1), exceeds the taxable gift declared in the return by any amount, the Assessing Offic
In section 16 of the Gift-tax Act, in sub-section (1) [as substituted by clause (a) of section 171 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) for the words ", for reasons to be recorded by him in writing, is of the opinion", the words "has reasons to believe" shall be substituted;
(b) after the proviso, the following proviso shall be inserted, namely:--
"Provided further that the Assessing Officer shall, before issuing any notice under this sub-section, record his reasons for doing so.".
In section 16B of the Gift-tax Act [as inserted by section 173 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) after the words "taxable gifts as determined", the words, brackets and figures "under sub-section (1) of section 15 or" shall be inserted;
(ii) for Explanation 1, the following Explanation shall be substituted, namely:--
'Explanation 1.--In this sub-section, "tax payable on the taxable gifts as determined under sub-section (1) of section 15" shall not include the additional gift-tax, if any, payable under section 15.';
(iii) after Explanation 2, the following Explanation shall be inserted, namely:--
'Explanati
In section 17 of the Gift-tax Act [as it stood immediately before its substitution by section 174 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(a) in sub-section (1),--
(i) clause (a) shall be omitted;
(ii) clause (i) shall be omitted;
(iii) for clause (ii), the following clause shall be substituted, namely:--
"(ii) in the cases referred to in clause (b), in addition to the amount of gift-tax payable by him, a sum which shall not be less than one thousand rupees but which may extend to twenty-five thousand rupees for each such failure;";
(iv) for the proviso, the following proviso shall be substituted, namely:--
For section 17A of the Gift-tax Act [as it stood immediately before its substitution by section 174 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the following section shall be substituted, namely:--
'17A. Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc.--(1) If a person,--
(a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by a gift-tax authority in the exercise of his powers under this Act; or
(b) refuses to sign any statement made by him in the course of any proceedings under this Act, which a gift-tax authority may legally require him to sign; or
(c) to whom a summons is issued under sub-sectio
In section 22 of the Gift-tax Act [as amended by section 176 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(i) in sub-section (1), in clause (d), the words, figures and letters "as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)" occurring at the end shall be omitted;
(ii) in sub-section (1A), for clause (c), the following clause shall be substituted, namely:--
"(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the Deputy Commissioner as specified in sub-section (3) of that section;".
In section 25 of the Gift-tax Act, in sub-section (1), after the word and figures "section 24", the words, figures and letter "or an order passed by the Director General or Director under section 17A" shall be inserted.
In section 33A of the Gift-tax Act,--
(a) in sub-section (1), in the proviso [as inserted by clause (i) of section 180 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in clause (b), for the words "total income", the words "taxable gifts" shall be substituted;
(b) in sub-section (4B) [as inserted by section 180 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],--
(i) in clause (a), for the words "Where, in pursuance of any order passed under this Act, the refund of any amount becomes due to the assessee", the words "Where refund of any amount becomes due to the assessee under this Act," shall be substituted;
(ii) in clause (c), after the words "an order under", the words, brackets and figures "sub-section (3) or sub-section (5) of
In section 34 of the Gift-tax Act [as amended by section 186 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in sub-section (1), in clause (c), the words, figures and letter "or section 22A" shall be omitted.
After section 35D of the Gift-tax Act, the following section shall be inserted, namely:--
"35E. Proof of entries in records or documents.--Entries in the records or other documents in the custody of a gift-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the gift-tax authority containing such entries, or by the production of a copy of the entries certified by the gift-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.".
In section 45 of the Gift-tax Act, for Explanations 1 and 2 [as they stood immediately before their substitution by section 184 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the following Explanation shall be substituted, namely:--
'Explanation 1.--For the purposes of clause (b), the term "amalgamation" shall have the meaning assigned to it in clause (1B) of section 2 of the Income-tax Act.'.
In the Gift-tax Act, the existing Schedule shall be renumbered as Schedule I and after Schedule I as so renumbered, the following Schedule shall be inserted, namely:--
"SCHEDULE II
[See section 6(1)]
Rules for determining the value of property gifted
The value of any property, other than cash, transferred by way of gift shall, for the purposes of this Act, be determined in accordance with the provisions of Schedule III to the Wealth-tax Act, which shall apply subject to the following modifications, namely:--
In the said Schedule,--
(a) references by whatever form of words to the Wealth-tax Act shall be construed as references to this Act;
&
Value of gifted property, how to be determined.--
In the Direct Tax Laws (Amendment) Act, 1987,--
(a) in section 3,--
(1) clauses (p) and (s) shall be omitted;
(2) in clause (r), after the words "shall be substituted", the words, figures and letters "and shall be deemed to have been substituted with effect from the 1st day of April, 1988" shall be inserted;
(b) in section 6, clauses (a), (k) and (l) shall be omitted;
(c) sections 7 and 8 shall be omitted;
(d) in section 9, clause (a) shall be omitted;
(e) in section 10, for the figures, letters and word "35, 35B, 35C, 35CC
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