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Report No. 49

The Proposal for Inclusion of Agricultural Income in The Total Income for The Purpose of Determining The Rat of Tax under The Income-Tax Act, 1961

1. Introductory
2 Scope of the Report and questions for consideration
3. Constitutional provisions as to income-tax-Matters within competence of the Union
4. Constitutional provisions as to income-tax-Matters within the competence of States
5. Dichotomy between agricultural income and other income
6. Effect of the proposal on the character of tax
7. Distinction between taxable income and rate of tax
8. Inclusion for purpose of rate a mere question of method
9 - 10 Legislation how far authorised by enumerated powers-Tests applied
11. Pith and substance of proposed legislation
11A. Position under the proposal different from countries levying tax on agricultural income
12. Rules as to interpretation of legislative entries
13 - 14 Wide interpretation
15. Cases relating to the entry income and other laws
16. Construction placed on the expression income
17. Power to take into account other income included in power to tax
18. Judicial decisions as to enforcement
19. Atiabari case
20. Khyberbari case
21. Rai Ramkrishna case
21A. Srinivasan's case
22. Provision in the Estate Duty Act
23. Law Ministry's Advice on the Estate Duty Bill
24. Provision in the Estate Duty Act not challenged
25 - 26 Presumption in favour of validity
27 No serious risk of proposal being challenged as attempt at indirect legislation on a matter outside competence
28. Points summed up
29. Answer to the first question
30. Second question does not arise

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