Report No. 12
Draft Report on the Income-tax Act.
Appendix II
Table Showing The Provision an The Existing Act and The Corresponding Provision, if any, as Proposed1 in Appendix I.
| Existing provision | Corresponding provision as proposed in Appendix I |
| Section 1 | Clause 1 |
| Section 2(1) | Clause 2(1) |
| Section 2(2) | Clause 2(5) |
| Section 2(3) | Clause 2(3) |
| Section 2(4) | Clause 2(9) |
| Section 2(4A) | Clause 2(10) |
| Section 2(4B) | Clause 2(11) |
| Section 2(5) | Clause 2(12) |
| Section 2(5A) | Clause 2(13) |
| Section 2(5B) | Clause 2(14) |
| Section 2(6) | Clause 2(16) |
| Section 2(6A) | Clause 2(17) |
| Section 2(6AA) | Clause 2(18) and Explanation. |
| Section 2(65) | Clause 2(19) |
| Section 2(6C) | Clause 2(20), items (i) to (vii) and Explanation. |
| Section 2(6D) | Clause 2(23) |
| Section 2(6E) | Clause 2(24) |
| Section 2(7) | Clause 2(21) |
| Section 2(7A) | Clause 2(22), sub-clauses (i) and (ii). |
| Section 2(8) | Clause 2(25) |
| Section 2(8A) | Clause 2(15) |
| Section 2(9) | Clause 2(27), sub-clause (i) to (vii) |
| Section 2(10) | Clause 2(28) |
| Section 2(11) | Clauses 5 |
| Section 2(12) | Clause 2(30) |
| Section 2(13) | Clause 2(31) |
| Section 2(14) | Clause 2(32) |
| Section 2(14A) | Omitted. |
| Section 2(15), part | Clause 2(36) |
| Section 3(15), part | Clause 2(37) |
| Section 2(16) | Clause 2(38) |
| Section 3 | Clause 3 |
| Section 4(1)- | |
| Clause (a), part | Clause 4(1)(a) |
| Clause (a), part | Clause 4(3) |
| Clause (b)(i) | Clause 4(1)(b) |
| Clause (b)(ii) | Clause 4(1)(c) |
| Clause (b)(iii) | Clause 4(1)(d) |
| Clause (c) | Clause 4(2) |
| 1st Proviso | Omitted, see notes. |
| 2nd Proviso | Clause 11(4)(iv) |
| 3rd Proviso | Clause 11(4)(i) |
| 4th Proviso | Clause 11(4)(ii) |
| 5th Proviso | Clause 11(4)(iii) |
| Explanation 1 | Clause 4(3) |
| Explanation 2 | Clause 9(ii) |
| Explanation 3 | Clause 9(iii) |
| Explanation 4 | Clause 4(1)(e)(f)(g) |
| Section 4(2) | Clause 10 |
| Section 4(3)- | |
| Clause (i), main para | Clause 12(1)(i), main para. |
| Clause (i), Proviso (a) opening line | Clause 12(1)(i), Proviso, part. |
| Clause (i), Proviso (a)(i) | Clause 12(1)(ii)(b) |
| Clause (i), Proviso (a)(ii) | Clause 12(1)(ii)(a) |
| Clause (i) Proviso (b), part | Clause 12(2) |
| Clause (i), Proviso (b), part | Clause 12(3) |
| Clause (i), Proviso (b), part | Clause 12(4) |
| Clause (i), Proviso (c) | Clause 12(1)(i), Proviso, part. |
| Clause (ii) | Clause 12(5) |
| Clause | Clause 11(22)(i) part |
| Clause (iii), part | Clause 11(22)(ii) |
| Clause (iv) | Clause 11(26)(i) |
| Clause (v) | Repealed. |
| Clause (vi) | Clause 11(15) |
| Clause (via), para (a) | Clause 11(7)(i) |
| Clause (via), para (b) (See Finance Act, 1958) | Clause 11(6) |
| Clause (vii) | Clause 11(3) |
| Clause (viii) | Clause 11(1) |
| Clause (ix) | Clause 11 (26)(ii) |
| Clause (x)(a) | Clause 11(21) |
| Clause (x)(b) | |
| Clause (x)(c) | |
| Clause (x)(d) | Clause 11(7), items (ii) to (v) |
| Clause (x)(e) | |
| Clause (xi) | Omitted: see notes. |
| Clause (xia), (See Finance Act, 1958) | Clause 11(25) |
| Clause (xii) | Clause 11(18) |
| Clause (xiii) | Clause 11(23) |
| Clause (xiv) | Clause 11(8) |
| Clause (xiva), main para | Clause 11(9), opening part. |
| Clause (xiva), 1st Proviso | Clause 11(9)(ii) |
| Clause (xiva), 2nd Proviso | Clause 11(9)(i) |
| Clause (xiva), Explanation | Clause 11(9), Explanation 2. |
| Clause (xv) | Clause 11(10) |
| Clause (xvi) | Clause 11(5)(i) |
| Clause (xvii) | Clause 11(16)(i) |
| Clause (xviia) | Clause 11(16)(ii) |
| Clause (xviib) | Clause 11(16)(iv) |
| Clause (xviii) | Clause 11(16)(iii) |
| Clause (xix) | Clause 11(19) |
| Clause (xx) | Clause 11(5)(ii) |
| Clause (xxi) | Clause 11(27) |
| Clause (xxii) | Clause 11(20) |
| Last para, part | Clause 12(6) |
| Last para, part | Clause 12, Explanation (a) |
| Section 4A- | |
| Clause (a)(i) | Clause 6(1)(a) |
| Clause (a)(ii) | Clause 6(1)(b) |
| Clause (a)(iii) | Clause 6(1)(c) |
| Clause (a)(1v) | Omitted; see notes. |
| Clause (b) | Clause 6(2) |
| Clause (c) | Clause 6(3) |
| Section 4B(a) | Clause 6(6), part. |
| Section 4B(b) | Clause 6(6), part. |
| Section 4B(c) | Omitted as unnecessary. |
| Section 5(1) | Clause 127 |
| Section 5(1A), earlier part | Clause 128(1), part. |
| Section 5(1A), latter part | Clause 131(1) |
| Section 5(2), earlier part | Clause 128(1), part. |
| Section 5(2), latter part | Clause 131(2) |
| Section 5(3), earlier part | Clause 128(1), part. |
| Section 5(3), latter part | Clause 128(2) |
| Section 5(3A) | Clause 128(3) |
| Section 5(4), earlier part | Clause 129(1) |
| Section 5(4), latter part | Clause 131(3)(a) |
| Section 5(5), earlier part | Clause 131(4) |
| Section 5(5), latter part | Clause 131(5) |
| Section 5(5A), earlier part | Clause 131(6) |
| Section 5(5A), latter part | Clause 129(4) |
| Section 5(6) | Clause 131(7), 1st para |
| Section 5(7), words "for the purposes of this Act". | Omitted; see notes. |
| Section 5(7)(i) | Clause 129(2) |
| Section 5(7)(ii) | Clause 129(3) |
| Section 5(7A), main para, earlier part | Clause 132(1) |
| Section 5(7A), main para, latter part | Clause 132(4), main para. |
| Section 5(7A), Explanation | Clause 132(4), Explanation |
| Section 5(7B), earlier part | Clause 130(2) |
| Section 5(7B), latter part | Clause 140 |
| Section 5(7C), main para | Clause 133, main para. |
| Section 5(7C), 1st Proviso | Clause 133, Proviso |
| Section 5(7C), 2nd Proviso | Clause 160, Explanation I. |
| Section 5(8) | Clause 130(1) |
| Section 5A | Omitted, in view of the proposed abolition of the Appellate Tribunal. |
| Section 6 | Clause 14 |
| Section 7(1), main para, part | Clause 15 |
| Section 7(1), main para, part | Clause 17(1) |
| Section 7(1), main para, part | Clause 17(2) |
| Section 7(1), 1st Proviso | Clause 88(1)(c) |
| Section 7(1), 2nd Proviso | Clause 213 |
| Section 7(1), Explanation 1 | Clause 17(3) |
| Section 7(1), Explanation 2, main part | Clause 17(4) |
| Section 7(1), Explanation 2, Proviso, part | Clause 11(11) |
| Section 7(1), Explanation 2, Proviso, part | Clause 11(12) |
| Section 7(1), Explanation 2, Proviso, part | Clause 11(14) |
| Section 7(1), Explanation 2, Proviso, part | Clause 296; See also clause 11(13) |
| Section 7(2)(i) | Clause 130(1) |
| Section 7(2)(ii) | Clause 16(ii) |
| Section 7(2)(iia), main para. | Clause 16(iii), earlier half. |
| Section 7(2)(iia), Proviso | Clause 16(iii), latter half. |
| Section 7(2)(iii) | Clause 16(iv) |
| Section 8, 1st Para | Clause 18 |
| Section 8, 1st Proviso, earlier part | Clause 19 |
| Sections, 1st Proviso, latter part | Clause 21 |
| Section 8, 2nd Proviso | Clause 87(i) |
| Section 8, 3rd Proviso | Clause 188. Compare clause 87(ii) also. |
| Section 8, Explanation - | |
| Clause (a), part | Clause 20(1)(i) |
| Clause (a), last lines | Clause 20(2), main para, part and clause 40(d), part. |
| Clause (b), first line | Clause 20(2), Explanation |
| Clause (b), part | Clause 20(1)(ii) |
| Clause (b), last lines | Clause 20(2), main para, part and clause 40(d), part. |
| Section 9(1) - | |
| Opening para. | Clause 22 |
| Clause (i), part | Clause 24(1)(ii)(a) |
| Clause (i), part | Clause 24(1)(ii)(b) |
| Clause (ii), main para. | Clause 24(1)(iii) |
| Clause (ii), Proviso | Omitted, as obsolete |
| Clause (iii) | Clause 24(1)(iv) |
| Clause (iv), main para. | Clause 24(1), items (v) to (viii) |
| Clause (iv), Proviso | Clause 25 |
| Clause (v) | Clause 24(1)(ix) |
| Clause (vi) | Clause 24(1)(x) |
| Clause (vii) | Clause 24(1)(xi) |
| Explanation | Clause 27(iii) |
| Section 9(2)- | |
| First para | Clause 23(1) |
| 1st Proviso | Clause 23(3) |
| 2nd Proviso, except last line | Clause 23(4) |
| 2nd Proviso, last line | Clause 23(2) |
| 3rd Proviso | Clause 24(1)(i) and 24(1), Explanation |
| Section 9(3) | Clause 26 |
| Section 9(4)(a) | Clause 27(i) |
| Section 9(4)(b) | Clause 27(ii) |
| Section 9(4)(c) (See Finance Act, 1958) | Clause 27(v) |
| Section 10, sub-section (1) | Clause 28, opening paragraph, and sub-clause (i) |
| Section 10, sub-section (2)- | |
| Opening paragraph | Omitted, as deductions have been, listed in separate clauses. |
| Clause (i), without the Proviso | Clause 30(a)(i), (a) |
| Clause (i), Proviso | Clause 38(1)(a) |
| Clause (ii), without the Proviso | Clause 30(a)(i), (b) |
| Clause (ii), Proviso | Clause 38(1)(b) |
| Clause main part | Clause 36(3), main part |
| Clause Proviso, part | Clause 40(a)(i) |
| Clause Proviso, part (last 17 words) | Omitted, as repeated in existing section 10(4)(b): see notes to clause 40 |
| Clause Explanation | Clause 36(3), Explanation |
| Clause (iv), part (for buildings) | Clause 30(c) |
| Clause (iv), part (for machinery etc.) | Clause 31(ii) |
| Clause (iv), part (for stocks etc.) | Clause 36(1) |
| Clause (v), part (for buildings) | Clause 30(a)(ii) |
| Clause (v), part (for machinery etc.) Clause | Clause 31(i) |
| (vi), first para, part | Clause 32(1)(i) |
| Clause (vi), first para, part | Clause 32(1)(ii) |
| Clause (vi), second para., with its | |
| Clauses (a), (b) and (c) | Omitted, as obsolete. |
| Clause (vi), Proviso (a) | Clause 34(1), part |
| Clause (vi), Proviso (b), part | Clause 32(2). |
| Clause (vi), Proviso (b), part (referring to pre 1939 years). | Omitted. |
| Clause (vi), Proviso (c) | Clause 34(2) |
| Clause (via), part | Clause 32(1)(iii), main para. |
| Clause (via), part | Clause 32(i)(ii), Explanation. |
| Clause (via), part | Clause 34(2)(ii) |
| Clause (vib), main para. | Clause 33 |
| Clause (vib), Proviso (a) | Clause 34(1), part |
| Clause (vib), Proviso (b), earlier part | Clause 34(3)(a) Exception. |
| Clause (vib), Proviso (b), latter half | Clause 34(3)(a), main para. |
| Clause (vib), Proviso last para. | Clause 34(3)(b) |
| Clause (vii), 1st para. | Clause 32(1)(iv), main para., part |
| Clause (vii), 1st Proviso | Clause 32(1)(iv), main para., part |
| Clause (vii), 2nd Proviso, part | Clause 41(2), main para. |
| Clause (vii), 2nd Proviso, part | Clause 41(2), Explanation 2. |
| Clause (vii), 3rd Proviso | Clause 32(1)(iv), Explanation. |
| Clause (vii), 4th Proviso, part | Clause 41(2), main para and Explanation I. |
| Clause (vii), 4th Proviso, part | Omitted in view of proposed, draft for section 10(2)(vii), 3rd Proviso. |
| Clause (vii). 5th Proviso | Clause 41(2), Explanation 3. |
| Clause (viii) | Clause 36(5) |
| Clause (ix), earlier part | Clause 30(b) |
| Clause (ix), latter part | Clause 38(2) |
| Clause (x), main para. | Clause 36(2), opening para. |
| Clause (x), Proviso | Clause 32(2)(i) |
| Clause (xi), main para. | Clause 36(6), main para. |
| Clause (xi), Proviso earlier half | Clause 41(4) |
| Clause (xi), Proviso, latter half | Clause 36(6), First Proviso. |
| Clause (xii) | Clause 35(1)(i) |
| Clause (xiii), part | Clause 35(1)(ii) |
| Clause (xiii), part | Clause 35(1)(iii) |
| Clause (xiv), first para., earlier part | Clause 35(1)(iv) |
| Clause (xiv), first para, latter part | Clause 35(2)(i), main para. |
| Clause (xiv), 1st Proviso | Clause 35(2)(i), Explanation. |
| Clause (xiv), 2nd Proviso (a), opening lines | Clause 35(2)(ii), opening lines. |
| Clause (xiv), 2nd Proviso (a)(i) | Clause 35(2)(ii) |
| Clause (xiv), 2nd Proviso (a)(ii) | Clause 35(2)(ii), (a) |
| Clause (xiv), 2nd Proviso (b) | Clause 35(2)(iii) |
| Clause (xiv), 2nd Proviso (c) | Clause 41(3) |
| Clause (xiv), 2nd Proviso (d) | Clause 35(2)(iv) |
| Clause (xiv), 2nd Proviso (e) earlier part | Clause 35(2)(v) |
| Clause (xiv), 2nd Proviso, (e) latter part | Clause 42(1), Explanation 1. |
| Clause (xiv), 2nd Proviso, (f) part | Clause 35(4) |
| Clause (xiv), 2nd Proviso, (f) part | Clause 73(3), part |
| Clause (xiv), 2nd Proviso, (f) part | Clause 74(3), part |
| Clause (xiv), 2nd Proviso, (g) | Clause 35(3) |
| Clause (xiv), Explanation at the end | Clause 42(5) |
| Clause (xv) | Clause 37 |
| Section 10, Sub-section (2A) | Clause 41(1) |
| Section 10, Sub-sections (2B) and (2C) | Omitted. |
| Section 10, Sub-section (3) | Clause 38(3) |
| Section 10(4), first para | Clause 40(a)(ii) |
| Clause (a) | Clause 40(a)(iii) |
| Clause (b) | Clause 40(b) |
| Clause (c) | Clause 40(a)(iv) |
| Section 10(4A), Clause (a) | Clause 40(c)(i) |
| Clause (b) | Clause 40(c)(ii) |
| Explanation | Clause 40(c), Explanation |
| Section 10(4B) (See Finance Act, 1958) | Clause 34(2)(iv) |
| Section 10(5), first para- | |
| "paid" | Clause 42(2) |
| "plant" | Clause 42(3) |
| Clause (a), main part | Clause 42(7)(a) |
| Clause (a), 1st Proviso | Clause 42(1), Explanation 3 |
| Clause (a), 2nd Proviso | Clause 42(1), Explanation 4 |
| Clause (b), main part | Clause 42(7)(b), main para |
| Clause (b), first proviso | Clause 42(7)(b), proviso |
| Clause (b), 2nd proviso | Clause 42(7)(b) Explanation |
| Clause (c) | Clause 421(i), Explanation 2 |
| Explanation, earliar part | Clause 42(i), main para |
| Explanation, latter part | Clause 42(7), Explanation 3 |
| Section 10(5A), opening line | Clause 28(ii) opening lines, part |
| Clauses (a), (b), (c), (d) | Clause 28(ii)(a), (b), (c), (d) |
| last para, earlier half | Clause 28(ii), opening line, part |
| last para, latter half | Clause 123(i), main para. |
| Section 10(6) | Clause 28(iii) |
| Section 10(7) | Clause 44, part. |
| Section 11 | Repealed. |
| Section 12- | |
| Sub-section (1) | Clause 58(1) |
| Sub-section (1A) | Clause 58(2)(i) |
| Sub-section (1B) | Omitted, as spent. |
| Sub-section (2)- | |
| main para, part | Clause 60(i) |
| main para, part | Clause 60(iii) |
| Proviso | Clause 61(a) |
| Sub-sections (3) & (4)- | |
| part | Clause 60(ii) |
| Part | Clause 62(2) |
| Sub-section (5)- | |
| part | Clause 61(b) |
| part | Clause 62(1) |
| Section 12A | Clause 39 |
| Section 12AA | Clause 187 |
| Section 12B | Clause 45 |
| Sub-section (1)- | |
| main para, earlier part | Clause 46 |
| main para, latter part | Clause 47(i) |
| 1st Proviso, part 1st Proviso, part | Clause 47(ii) |
| 2nd Proviso, earlier half | Clause 47(iii) |
| 2nd Proviso, latter half, part | Clause 42(i), Explanation 5. |
| 2nd Proviso, latter half, part | Clause 42(7), Explanation 2. |
| Sub-section (2)- | |
| Opening lines | Clause 48, opening lines. |
| Clause (i) | Clause48(i) |
| Clause (ii) part | Clause 48(ii) |
| Clause (ii) part | Clause 50(1)(a) |
| Clause (ii) part | Clause 57(b) |
| 1st Proviso | Clause 54 |
| 2nd Proviso, part | Clause 51(1) |
| 2nd Proviso, part | Clause 51(2) |
| 3rd Proviso, part | Clause 50(1)(b) |
| 3rd Proviso, part | Clause 50(2)(i)(c) |
| 3rd Proviso, part | Clause 50(3)(i) part |
| 3rd Proviso, part | Clause 50(3)(ii)(b) |
| 3rd Proviso, part | Clause 50(4)(b) |
| 4th Proviso | Clause 52 |
| Sub-section (3) - | |
| main para, earlier half, part | Clause 50(2), opening lines. |
| main para, earlier half, part | Clause 50(2)(i)(a) |
| main para, earlier half, part | Clause 50(3)(i) part. |
| main para, earlier half, part | Clause 50(3)(a) |
| main para, earlier half, part | Clause 50(4)(a) |
| main para, latter half | Clause 50, Explanation. |
| Proviso (i), part | Clause 50(2), opening lines of sub-clause (i). |
| Proviso (i), part | Clause 50(2)(i)(b) |
| Proviso (i), part | Clause 50(3)(i), part |
| Proviso (ii) | Clause 50(2)(ii). |
| Sub-section (4)- | |
| Clause (a) | Clause 55 |
| Clause (b) | Clause 56 |
| Section 13, main para | Clause 150(1), main para. |
| Section 13, Proviso, part | Clause 150(1), Proviso. |
| Section 13, Proviso, part | Clause 150(2) |
| Section 14(1) | Clause 11(2) |
| Section 14(2) to (5)- | As given below. |
| For income-tax | |
| Sub-section (2), | Clause 87(iii) |
| Clause (a) | |
| Sub-section (2), | Clause 87(iv) |
| Clause (aa), main para | |
| Sub-section (2), | Clause 87(v) |
| Clause (b) | |
| Sub-section (3), main para | Clause 82(1) |
| Sub-section (3), Explanation | Clause 82(2) |
| Sub-section (3), Proviso | Clause 82(3) |
| Sub-section (4) | Clause 83 |
| Sub-section (5) | Clause 84 |
| For Super-tax | |
| Sub-section (2)(aa), main para | Clause 111, part. |
| Sub-section (2)(aa), Proviso | Clause 111, part. |
| Sub-section (3) | Clause 105 |
| Sub-section (4) | Clause 106 |
| Sub-section (5) | Clause 107 |
| Section 15 | |
| Sub-section (1) | Clause 88(1)(a) |
| Sub-section (2) | Clause 88(1)(b) |
| Sub-section (2A) | Clause 88(2) |
| Sub-section (3) | Clause 83(3) |
| Section 15A earlier part | Clause 81 |
| Section 15A latter part | Omitted. |
| Section 15B- | As given below:- |
| For income-tax | |
| Sub-section (i), main para | Clause 89(1), part. |
| Sub-section (i), 1st Proviso | See "For Super-tax", below. |
| 2nd Proviso, (a) | Clause 89(2) |
| 2nd Proviso, (b) | Clause 89(3) |
| Sub-section (a), main para | Clause 89(5) |
| Sub-section (2), Explanation | Clause 89 (6) |
| Sub-section (2A) | Omitted, as spent. |
| Sub-section (3) | Clause 89(4) |
| For Super-tax | |
| Section 15B, part | Clause 109 (1), part |
| Section 15B(1), 1st Proviso | Clause 109 (2) |
| Section 15C- | As given below:- |
| For Income-tax | |
| Sub-section (1) | Clause 85(1) |
| Sub-sectiqp (2), main para | Clause 85(2) |
| Sub-section (2), Proviso | Clause 85(3) |
| Sub-section (3) | Clause 85(4) |
| Sub-section (4) | Clause 86 |
| Sub-section (5) | Clause 82(5) |
| Sub-section (6) | Clause 82(6) |
| For super-tax- | |
| Section 15C | Clause 110, part. |
| Section 16(1)(a), earlier half | Clause 68 |
| Section 16(1)(a), latter half | Omitted. See Section 15 A latter half. |
| Section 16(1)(b), main para. | Clause 69(1) |
| Section 16(1)(b), Proviso | Clause 69(4) |
| Section 16(1)(c) - | |
| Main para, earlier half | Clause 63 |
| Main para, latter half | Clause 64 |
| 1st Proviso | Clause 66(a) |
| 2nd Proviso, part | Clause 66(b) |
| 2nd Proviso, part | Omitted. |
| 3rd Proviso, earlier half | Clause 65(1) |
| 3rd Proviso, latter half | Clause 65(2) |
| Section 16(2), main para, part | Clause 8 |
| Section 16(2) main para, part | Clause 59(1) |
| Section 16(2), main para, part | Clause 59(2) |
| Section 16(2), Proviso | Clause 59(3) |
| Section 16(3) | Clause 67 |
| Section 17(1), main para | Clause 124(1) |
| Section 17(1), 1st Proviso, earlier part | Clause 124(2) |
| Section 17(1), 1st Proviso, latter part | Clause 124(3) |
| Section 17(1), 2nd Proviso, | Clause 124(4) |
| Section 17(2), part | Clause 88(1), opening lines. |
| Section 17(2), part | Clause 89(1), part. |
| Section 17(2), part | Clause 121 |
| Section 17(3), part | Clause 109(1), part |
| Section 17(3), part | Clause 110, part |
| Section 17(3), part | Clause 111, part. |
| Section 17(4) | Omitted, as section 14(2)(c) is no longer on the |
| statute book. | |
| Section 17(5) | Omitted, consequent on omission of section 15A, latter half. Contrast definition of "average rate of income-tax" (an expression which has been used in the Chapter on Rebates). |
| Section 17(6), opening lines, part | Clause 125, opening lines |
| Section 17(6), opening lines, part, | Omitted |
| (words "including super tax"). | |
| Section 17(6), clause (i), | Clause 125(a) |
| Section 17(6), clause (ii), main para | Clause 125(b), main para |
| Section 17(6), Clause (ii), Proviso | Clause 125(b), Proviso |
| Section 17(7), part | Clause 126 |
| Section 17(7), part | Covered by clause 126 |
| Section 18(1) | Repealed |
| Section 18(2), main para | Clause 201(1) |
| Section 18(2), Proviso | Clause 201(3) |
| Section 18(2A), earlier part | Omitted, as repeating existing section 18(2) |
| Section 18(2A), latter part | Clause 201(6) |
| Section 18(2B), main para | Clause 201(2) |
| Section 18(28), Proviso, part | Clause 205(1), part |
| Section 18(2B), Proviso, Part | Clause 205(2) |
| Section 18(2B), Proviso, part (re: order by Income-tax Officer). | Omitted, as unnecessary. |
| Section 18(3), main para | Clause 202(a) |
| Section 18 (3), Proviso | Clause 205(1), part |
| Section 18 (3A) main para | Clause 202(b) |
| Section 18 (3A) Proviso | Clause 205(1), part |
| Section 18 (3B), main para | Clause 204(1), main para |
| Section 18(3B), 1st Prov | Clause 205(1), part |
| Section 18(3B), 2nd Proviso | Clause 204(1), Proviso |
| Section 18(3C) | Clause 204(2) |
| Section 18(3D), main para | Clause 203 |
| Section 18(3D), Proviso | Clause 205(1), part |
| Section 18(4) | Clause 206 |
| Section 18(5), main para earlier half, part | Clause 207, main para, earlier half |
| Section 18(5), main para, earlier half, part | Clause 246(1), earlier half |
| Section 18(5), main para, latter half, part | Clause 207, main para, latter half part. |
| Section 18(5), main para, latter half, part | Clause 246(1) latter half. |
| Section 18(5), 1st Proviso | Clause 207, main para, latter half, part. |
| Section 18(5), 2nd Proviso, part | Clause 207, 1st Proviso |
| Section 18(5), 2nd Proviso, part | Clause 246(1), 1st Proviso |
| Section 18(5), 3rd Proviso, part | Clause 207, 2nd Proviso |
| Section 18(5), 3rd Proviso, part | Clause 246(1), 2nd Proviso |
| Section 18(6) | Clause 208 |
| Section 18(7) | Clause 209 |
| Section 18(8) | Clause 210 |
| Section 18(9) | Clause 211 |
| Section 18, Explanation | Clause 212 |
| Section 18A(1)(a), main para, earlier half, part. | Clause 215(1) |
| Section 18A(1)(a), main para, earlier half, part. | Clause 216 |
| Section 18A(1)(a)., main para, earlier half, part. | Clause 217(a), earlier half. |
| Section 18A(1)(a), main para, earlier half, part. | Clause 218(1) |
| Section 18A(1)(a), main para, earlier half, part. | Clause 218(2) |
| Section 18A(1)(a), main para, earlier half, part " | Clause 219(1), main para |
| Section 18A(1)(a), main para, latter half, part. | Clause 217(a), latter half |
| Section 18A(1)(a), main para, latter half, part. | Clause 217(b) |
| Section 18A(1)(a), 1st Proviso | Clause 219(1), Proviso |
| Section 18A(1)(a), 2nd Proviso | Clause 217, Explanation |
| Section 18A(1)(a), 3rd Proviso | Clause 218(3) |
| Section 18A(1)(b) | Clause 219(2) |
| Section 18A(2), main para | Clause 220(1) |
| Section 18A(2), Proviso | Clause 220(2) |
| Section 18A(3) | Clause 220(3) |
| Section 18A(4) | Clause 221 |
| Section 18A(5), main para part i.e. clause (1) | Omitted, as spent |
| Section 18A(5), main para, part | Clause 222(1), part |
| Section 18A(5), main para, part | Clause 222(1), part |
| Section 18A(5), main para, part | Clause 2(33), i.e. definiton "regular assessment". |
| Section 18A(5), 1st Proviso | Clause 222(2) |
| Section 18A(5), 2nd Proviso | Clause 222(1), part |
| Section 18A(6), main para | Clause 223(1), part |
| Section 18A(6), 1st Proviso | Clause 223(1), part |
| Section 18A(6), 2nd Prov | Clause 223(2) |
| Section 18A(6), 3rd Proviso | Clause 223(3) |
| Section 18A(6), 4th Proviso | Omitted, as the draft proposed for section 18A(6) main para applies the rule contained in the Proviso for all cases. |
| Section 18A(6), 5th Proviso | Clause 223(4) |
| Section 18A(7) | Clause 224 |
| Section 18A(8) | Clause 225(1) |
| Section 18A(9), main para | Clause 282, earlier half. |
| Section 18A(9), Proviso | Clause 282, latter half |
| Section 18A(10) | Clause 226 |
| Section 18A(11) | Clause 227 |
| Section 18A(12) | Clause 228 |
| Section 19 | Clause 200(1) |
| Section 19A | Clause 166(4) |
| Section 20 | Clause 167 |
| Section 20A | Clause 166(1) |
| Section 21 | Clause 166(2) |
| Section 22(1) | Clause 143(1) |
| Section 22(2) | Clause 143(2) |
| Section 22(2A), part | Clause 143(3) |
| Section 22(2A), part | Clause 80 |
| Section 22(3) | Clause 143(4) |
| Section 22(4) | Clause 146(1) |
| Section 22(5) | Clause 146(5) |
| Section 22(5) | Clause 147(1) |
| Section 23(1) | Clause 147(2) |
| Section 23(2) | Clause 147(3) |
| Section 23(3) | Clause 148(1) |
| Section 23(4), main para, earlier half | Clause 193(2), part |
| Section 23(4), main para, later half part | Clause 192(6) |
| Section 23(4), main para, later half | Clause 193(2), part. |
| Section 23(5), opening lines | Clause 189(1), opening lines; |
| Section 23(5)(a), main para | Clause 189(1)(i) and (ii) |
| Section 23(5)(a), 1st Proviso | Clause 189(2) |
| Section 23(5)(a), 2nd Proviso | Clause 189(3) |
| Section 23(5)(a) 3rd Proviso | Omitted, as unnecessary |
| Section 23(5)(b) | Clause 190 |
| Section 23(6) | Clause 165 |
| Section 23A- | |
| Sub-section (1), part | Clause 113(1) |
| Sub-section (1), part | Clause 113(2) |
| Sub-section (1), part | Clause 118 |
| Sub-section (2) | Clause 114 |
| Sub-sections (3) to (7) | Repealed |
| Sub-section (8) | Clause 115 |
| Sub-section (9) | Clause 116 |
| Explanation 1- | |
| Clause (a) | Clause 117(1), part |
| Clause (b)(i), main para | Clause 117(1), part |
| Clause (b)(i), Proviso | Clause 95(1), part |
| Clause (b)(ii) | Clause 117(1), part |
| Clause (b)(iii), main para, earlier half | Clause 117(1), part |
| Clause (b)(iii), main para, latter half, part | Clause 117(2), main para |
| Clause (b)(iii), main para, later half, part | Clause 117(2), Explanation |
| Clause (b) (iii), Proviso | Clause 95(2), Proviso |
| Explanation 2- | Clause 120 |
| Section 23B(1), earlier part | Clause 145(1) |
| Section 23B(1), latter part | Clause 145(2) |
| Section 23B(2) | Clause 145(3) |
| Section 23B(3) | Clause 145(4), part |
| Section 23B(4) | Clause 145(7) |
| Section 23B(5) | Clause 244 |
| Section 23B(6) | Clause 245 |
| Section 23B(7) | Clause 145(5) |
| Section 23B(8) | Clause 145(6) |
| Section 24(1)- | |
| main para | Clause 73(1) |
| 1st Proviso | Clause 74(1) |
| 2nd Proviso, earlier half | Clause 78(1) |
| 2nd Proviso, latter half | Clause 76(1) |
| Explanation 1 | Clause 28, Expl, 2 |
| Explanation 2 | Clause 42(6) |
| Section 24(2)- | |
| main para, part | Clause 73(2) |
| main para, part | Clause 73(4) |
| main para, part | Clause 74(2) |
| main para, part | Clause 74(4) |
| Proviso (a) | Repealed. |
| Proviso (b), part | Clause 73(3), part. |
| Proviso (b), part | Clause 74(3), part. |
| Proviso (c), earlier part | Clause 76(2). |
| Proviso (c), latter part | Clause 78(2)(b). |
| Proviso (d) | Clause 77. |
| Proviso (e) | Clause 79. |
| Proviso (f) | Omitted, as obsolete. |
| Section 24(2A) | Clause 75(1). |
| Section 24(2B), | |
| part | Clause 75(2). |
| part | Clause 75(3). |
| Section 24(3) | Clause 164. |
| Section 24A(1), main para, earlier half | Clause 184(1). |
| Section 24A(1), main para, latter half, part | Clause 184(2). |
| Section 24A(1), main para, latter half, part | Clause 184(3). |
| Section 24A(1), Proviso | Omitted, as unnecessary in the draft as framed. |
| Section 24A(2) | Clause 184(4). |
| Section 24B(1), part | Clause 168(1), part. |
| Section 24B(1), part | Clause 168(6). |
| Section 24B(1), part | Clause 168(5). |
| Section 24B(2) | Clause 168(2), part. |
| Section 24B(3) | Clause 168(2), part. |
| Section 25(1), part | Clause 185(1). |
| Section 25(1), part | Clause 185(4). |
| Section 25(2), earlier part | Clause 185(3). |
| Section 25(2), latter part | Clause 281. |
| Section 25(3), part | Clause 13(1). |
| Section 25(3), part (applicable to income-tax) | Clause 91(1), part. |
| Section 25(4), part | Clause 13(2). |
| Section 25(4), part (applicable to income-tax) | Clause 91(1), part. |
| Section 25(4), Proviso (a) | Clause 100. |
| Section 25(4), Proviso (b) | Clause 13(3). |
| Section 25(5) | Clause 91(2). |
| Section 25(6) | Clause 322. |
| Section 25A(1); main para, earlier part | Clause 181(2), part. |
| Section 25A(1), main para, latter part | Clause 181(3). |
| Section 25A(1), Proviso | Clause 181(2), part. |
| Section 25A(2), main para, part | Clause 180(4). |
| Section 25A(2), main para, part | Clause 181(4)(a). |
| Section 25A(2), main para, part | Clause 181(4)(b) part. |
| Section 25A(2), main para, part | Clause 181(6). |
| Section 25A(2), Proviso | Clause 181(4)(b) part. |
| Section 25A(3) | Clause 181(1). |
| Section 26(1) | Clause 194(1). |
| Section 26(2), main para | Clause 180(1). |
| Section 26(2), Proviso earlier half | Clause 180(2). |
| Section 26(2), Proviso latter half | Clause 180(3) |
| Section 26A(1) | Clause 191(1). |
| Section 26A(2), part | Clause 191(3). |
| Section 26A(2), part | Clause 191(4). |
| Section 26A(2), part | Clause 191(5). |
| Section 26A(2), part | Clause 191(6). |
| Section 26A(a), part | Clause 192(1). |
| Section 27 | Clause 151. |
| Section 28(1), main para | Clause 280(1). |
| Section 28(1), Proviso (a) | Clause 280(3)(a). |
| Section 28(1), Proviso (b) | Clause 280(3)(b). |
| Section 28(1), Proviso (c) | Clause 280(3)(c). |
| Section 28(1), Proviso (d) | Clause 280(2). |
| Section 28(2) | Clause 280(4). |
| Section 28(3) | Clause 283(1). |
| Section 28(4) | Clause 284. |
| Section 28(5) | Clause 283(3). |
| Section 28(6) | Clause 283(2). |
| Section 29 | Clause 163. |
| Section 30(1), main para | Clause 254. |
| Section 30(1), 1st Proviso | Omitted, as under the draft proposed for existing section 46(1), penal interest runs without any specific order by the Income-tax Officer. |
| Section 30(1), and Proviso | Clause 255. |
| Section 30(1), 3rd Proviso | Omitted, in view of section 23 A as amended uptodate. |
| Section 30(1A) | Clause 256. |
| Section 30(2), part | Clause 257(2). |
| Section 30(2), part | Clause 257(3). |
| Section 30(3) | Clause 257(1). |
| Section 31(1), earlier part | Clause 258(1). |
| Section 31(1), latter part | Clause 258(3). |
| Section 31(2) | Clause 258(4). |
| Section 31(2A) | Clause 258(5). |
| Section 31(3), opening lines | Clause 259, opening lines. |
| Section 31(3), main para, clause (a) | Clause 259(1)(a), part. |
| Section 31(3), main para, clause (b) | Clause 259(1)(a), part. |
| Section 31(3), main para, clauses (c), (d) & (e) Clause 259(1)(b). | |
| Section 31(3), main para, clause (f) | Clause 259(1)(c), part. |
| Section 31(3), main para, clauses (g) and (h) | Clause 259(1)(c), part. |
| Section 31(3), 1st Proviso | Clause 259(2). |
| Section 31(3), 2nd Proviso | Clause 258(2). |
| Section 31(4) | Clause 275, part. |
| Section 31(5) | Clause 258(7). |
| Section 32 | Repealed. |
| Section 33(1), part | Clause 260(1), opening lines. |
| Section 33(1), part | Clause 260(1)(a). |
| Section 33(1), part | Clause 260(1)(b). |
| Section 33(1), part | Clause 261(1), part. |
| Section 33(2), earlier part | Clause 260(2). |
| Section 33(2), latter part | Clause 261(1), part. |
| Section 33(2A) | Clause 261(2), part. |
| Section 33(3) | Clause 262, part. |
| Section 33(4) | Omitted. |
| Section 33(5) | Clause 275, part. |
| Section 33(6) | Omitted. |
| Section 33A(1), main para | Clause 272(1), part. |
| Section 33A(1), Proviso (a), part | Clause 272(5)(a), part. |
| Section 33A(1), Proviso (a), part | Clause 272(5)(b), part. |
| Section 33A(1), Proviso (b), part | Clause 272(5)(c), part. |
| Section 33A(1), Proviso (b), part | Clause 272(5)(d), part. |
| Section 33A(1), Proviso (c) | Clause 272(3). |
| Section 33A(2), main para, part | Clause 272(1), part. |
| Section 33A(2), main para, part | Clause 272(4). |
| Section 33A(2), 1st Proviso (a), part | Clause 272(5)(a), part. |
| Section 33A(2), 1st Proviso (a), part | Clause 272(5)(b), part. |
| Section 33A(2), 1st Proviso (b) | Clause 272(5)(c), part. |
| Section 33A(2), 1st Proviso (c) | Clause 272(5)(d), part. |
| Section 33A(1), 2nd Proviso | Clause 272, Explanation 1. |
| Section 33A(2), Explanation | Clause 272, Explanation 2. |
| Section 33A(3) | Clause 272 (6). |
| Section 33B(1) | Clause 271(1). |
| Section 33B(2) | Clause 271(2). |
| Section 33B(3), part | Clause 260(1)(d). |
| Section 33B(3), part | Clause 261(1), part. |
| Section 33B(4), part | Clause 262, part. |
| Section 33B(4), part | Omitted. |
| Section 34(1), 1st para, clause (a), part | Clause 152 (a). |
| Section 34(1), 1st para, clause (a), part | Clause 153, part. |
| Section 34(1), 1st para, clause (b), part | Clause 152 (b). |
| Section 34(1), 1st para, clause (b), part | Clause 153, part. |
| Section 34(1), 2nd para, part | Clause 152, paragraph below sub-clause (b). |
| Section 34(1), 2nd para, part | Clause 154(1). |
| Section 34(1), and para, part | Clause 155(1) opening lines and para (a), opening lines. |
| Section 34(1), 2nd para, part | Clause 155(1)(b). |
| Section 34(1), 1st Proviso, clause (i) | Omitted, as obsolete. |
| Section 34(1), 1st Proviso, clause (ii), earlier half. | Clause 155(1)(a)(iii). |
| Section 34(1), 1st Proviso, clause (ii), latter half, part | Clause 155(1)(a)(ii) |
| Section 34(1), 1st Proviso, clause (ii), latter half, part | Clause 155(1)(a)(i) |
| Section 34(1), 1st Proviso, clause (iii), part | Clause 154(2). |
| Section 34(1), 1st Proviso, clause (iii), part | Clause 157(1). |
| Section 34(1), 1st Proviso, clause (iii), part | Clause 157(2). |
| Section 34(1), 2nd Proviso | Clause 155(2). |
| Section 34(1), 3rd Proviso | Clause 158(1). |
| Section 34(1), Explanation | Clause 152, Explanation. |
| Section 34(1A) | Omitted, as obsolete. |
| Section 34(1B) | Omitted, as not applicable for future years. |
| Section 34(1C) | Omitted, as not applicable for future years. |
| Section 34(1D) | Omitted, as not applicable for future years. |
| Section 34(2) | Clause 158(2). |
| Section 34(3), main para, part | Clause 160(1)(a). |
| Section 34(3), main para, part | Clause 160(2)(b)(i). |
| Section 34(3), main para, part [relating to assessment under section 34(1)(a)] | Replaced by clause 160 (2) (a). |
| Section 34(3), 1st Proviso | Clause 160(2)(b)(ii). |
| Section 34(3), 2nd Proviso, earlier half | Clause 160(3)(i). |
| Section 34(3), 2nd Proviso, latter half, part | Clause 156. |
| Section 34(3), 2nd Proviso, latter half, part | Clause 160(3)(ii). |
| Section 35(1), main para, part | Clause 161(1)(a) and (b). |
| Section 35(1), main para, part | Clause 161(1)(c). |
| Section 35(1), main para, part | Clause 161(2). |
| Section 35(1), main para, part | Clause 161(7). |
| Section 35(1), 1st Proviso | Clause 161(3). |
| Section 35(1), 2nd Proviso | Omitted, as not applicable for future assessment years. |
| Section 35(2) | Omitted, as the Tribunal is proposed to be abolished. |
| Section 35(3) | Clause 161(5). |
| Section 35(4) | Clause 161(6). |
| Section 35(5) | Clause 162(1). |
| Section 35(6) | Omitted, as not applicable for future assessment years. |
| Section 35(7) | Omitted, as not applicable for future assessment years. |
| Section 35(8) | Clause 162(3). |
| Section 35(9) | Clause 162(4). |
| Section 35(10) | Omitted, as not applicable for future assessment years. |
| Section 35(11) (See Finance Act, 1958) Clause 162(5). | |
| Section 36 | Repealed. |
| Section 37(1) | Clause 136(1). |
| Section 37(2) | Clause 137. |
| Section 37(3) | Clause 136(2). |
| Section 37(4) | Clause 136(5). |
| Section 38 | Clause 138. |
| Section 39 | Clause 139. |
| Section 40(1), part | Clause 169(1)(ii). |
| Section 40(1), part | Clause 170(1), part. |
| Section 40(1), part | Clause 170(1), part. |
| Section 40(2) | Clause 173(1)(d). |
| Section 41(1), main para, part | Clause 169(1)(iii). |
| Section 41(1), main para, part | Clause 169(1)(iv). |
| Section 41(1), main para, part | Clause 170(1), part. |
| Section 41(1), main para, part | Clause 170(1), part. |
| Section 41(1), 1st Proviso, earlier half, part | Clause 174, opening part. |
| Section 41(1), 1st Proviso, earlier half, part | Clause 174(a), part. |
| Section 41(1), 1st Proviso, latter half | Clause 174(a), part. |
| Section 41(1), 2nd Proviso | Clause 175. |
| Section 41(2) | Clause 177, part. |
| Section 42(1), main para, earlier half | Clause 9(1), main para. |
| Section 42(1), main para, latter half, part | Clause 169(1)(i). |
| Section 42(1), main para, latter half, part | Clause 170(1), part. |
| Section 42(1), main para, latter half, part | Clause 177, part |
| Section 42(1), 1st Proviso | Clause 183. |
| Section 42(1), 2nd Proviso | Clause 171(2). |
| Section 42(1), 3rd Proviso | Clause 171(3). |
| Section 42(2) | Clause 95. |
| Section 42(3) | Clause 9(1), Explanation |
| Section 43, main para | Clause 173(1)(a)(b)(c). |
| Section 43, 1st Proviso | Clause 173(1), Proviso |
| Section 43, and Proviso | Clause 173(2). |
| Section 43, Explanation | Clause 173(1), Explanation |
| Section 44(1), part (See Finance Act, 1958) | Clause 186(1), opening lines and sub-clause (a). |
| Section 44(1), part (See Finance Act, 1958) | Clause 196(1), opening lines and sub-clause (a) |
| Section 44(2), part (See Finance Act, 1958) | Clause 186(3), part. |
| Section 44(2), part (See Finance Act, 1958) | Clause 196(3), part. |
| Section 44(3), part (See Finance Act, 1958) | Clause 186(1)(b). |
| Section 44(3) , part (See Finance Act, 1958) | Clause 186(3), part. |
| Section 44(3), part (See Finance Act, 1958) | Clause 196(1)(b). |
| Section 44(3), part (See Finance Act, 1958) | Clause 196(3), part. |
| Section 44A, earlier part | Clause 182(1). |
| Section 44A, latter part | Clause 182(8). |
| Section 44B(1) | Clause 182(3). |
| Section 44B(2), earlier half, part | Clause 182(4), part. |
| Section 44B(2), earlier half, part | Clause 182(5). |
| Section 44B(2), latter half | Clause 182(2). |
| Section 44B(3), earlier part | Clause 182(4), part. |
| Section 44B(3), latter part | Clause 182(6). |
| Section 44C | Clause 182(7). |
| Section 44D- | |
| Sub-section (1), part | Clause 96(1)(a). |
| Sub-section (1), part | Clause 96(6)(f), part. |
| Sub-section (2), part | Clause 96(1)(b). |
| Sub-section (2), part | Clause 96(6)(c). |
| Sub-section (2), part | Clause 96(6)(f), part. |
| Sub-section (3) | Clause 96(2). |
| Sub-section (4) | Clause 96(3). |
| Sub-section (5) | Clause 96(4). |
| Sub-section (6) | Clause 96(5). |
| Sub-section (7)(a) | Clause 96(6)(a). |
| Sub-section (7)(b) | Clause 96(6)(b). |
| Sub-section (7)(c) | Omitted, in view of section 23A as amended up-to-date. |
| Sub-section (7)(d) | Clause 96(6)(d). |
| Sub-section (7)(e) | Clause 96(6)(e). |
| Sub-section (8) | Clause 96(7). |
| Sub-section (9) | Clause 96(8). |
| Section 44E - | |
| Sub-section (1) | Clause 97(1). |
| Sub-section (2) | Clause 97(2). |
| Sub-section (3) | Clause 97(5). |
| Sub-section (4) | Clause 97 (6). |
| Sub-section (5) | Clause 97(8). |
| Sub-section (6) | Clauses 97(7) and 279. |
| Section 44F - | |
| Sub-section (1) | Clause 97(3), part. |
| Sub-section (2) | Clause 97(3), part. |
| Sub-section (3), main para | Clause 97(3), part. |
| Sub-section (3), Proviso | Clause 97(4) |
| Sub-section (4) | Omitted. |
| Sub-section (5) | Omitted. |
| Sub-section (6) | Omitted. |
| Section 45, main para, part | Clause 229(1). |
| Section 45, main para, part | Clause 229(3). |
| Section 45, 1st Proviso (printed with the main para) | Clause 229(5). |
| Section 45, 2nd Proviso | Clause 229 (6). |
| Section 45, Explanation | Clause 229, Explanation |
| Section 46(1) | Clause 230. |
| Section 46(1A) | Omitted, as under the draft for 246(1) as proposed, penalty (interest), runs without any order. |
| Section 46(2) | Clause 230(1). |
| Section 46(3) & (4) | Clause 235(5). |
| Section 46(5) | Clause 235(2). |
| Section 46(5A), 1st para, part | Clause 235(3)(i). |
| Section 46(5A), 1st para, part | Clause 235(3)(ii). |
| Section 46(5A), 2nd para | Clause 235(3)(iv). |
| Section 46(5A), 3rd para | Clause 253(3)(v). |
| Section 46(5A), 4th para | Clause 235(3)(vi). |
| Section 46(5A), 5th para | Clause 235(3)(vii). |
| Section 46(5A), 6th para | Clause 235(3)(iii). |
| Section 46(6) | Clause 236. |
| Section 46(7), main para | Clause 242, main para |
| Section 46(7), 1st Proviso | Clause 242, Proviso |
| Section 46(7), 2nd Proviso | Omitted. See 1st Proviso as proposed. |
| Section 46(7), Explanation, earlier half | Clause 242, Explanation. |
| Section 46(7), Explanation, latter half, part | Clause 231(2). |
| Section 46(7), Explanation, latter half, part | Clause 235(1). |
| Section 46(7), Explanation, latter half, part | Clause 243. |
| Section 46(8) | Clause 237. |
| Section 46(9) | Clause 238. |
| Section 46(10) | Clause 239. |
| Section 46A(1) | Clause 241(1). |
| Section 46A(2), main paragraph | Clause 241(2). |
| Section 46A(2), Explanation | Clause 241, Explanation. |
| Section 46A(3) | Clause 241(3). |
| Section 46A(4) | Clause 241(6). |
| Section 47 | Clause 240. |
| Section 48(1) | Clause 247. |
| Section 48(2) | Clause 250. |
| Section 48(3) | Clause 248(1). |
| Section 48(4) | Clause 251. |
| Section 48A | Repealed. |
| Section 49 | Repealed. |
| Section 49A | Clause 92. |
| Section 49AA | Repealed. |
| Section 49B(1), part | Omitted, in view of redraft of section 3. |
| Section 49B(1), part | Clause 246(2). |
| Section 49B(2) | Clause 246(3). |
| Section 49C | Clause 94. |
| Section 49D- | |
| Sub-section (1) | Clause 93(1). |
| Sub-section (2) | Omitted, as spent. |
| Sub-section (3) | Clause 93(2). |
| Sub-section (4) | Omitted, as spent. |
| Explanation | Clause 93, Explanation. |
| Section 49E | Clause 253 . |
| Section 49F | Clause 248(2). |
| Section 50, main para | Clause 249(2). |
| Section 50, 1st Prov | Omitted, as spent. |
| Section 50, 2nd Prov | Omitted, as spent. |
| Section 50A | Repealed. |
| Section 51 opening lines | Clause 285, opening lines. |
| Section 51(a) | Clause 285(d). |
| Section 51(b) | Clause 285(e). |
| Section 51(c) | Clause 285(b). |
| Section 51(d) | Clause 285(c). |
| Section 51(e) | Clause 285(a). |
| Section 51, last part | Clause 285, last part. |
| Section 52 | Clause 286. |
| Section 53 | Clause 287. |
| Section 54(1) | Clause 141(1). |
| Section 54(2), earlier part | Clause 141(2). |
| Section 54(2), latter part | Clause 288(1). |
| Section 54(3)- | |
| Clause (a) | Clause 141(3)(a). |
| Clause (b) | Clause 141(3)(b). |
| Clause (c) | Clause 141(3)(d). |
| Clause (d) | Clause 141(3)(e). |
| Clause (e) | Clause 141(3)(g). |
| Clause (f) | Clause 141(3)(h). |
| Clause (g) | Clause 141(3)(i). |
| Clause (gg) | Clause 141(3)(j). |
| Clause (h) | Clause 141(3)(k). |
| Clause (i) | Clause 141(3)(1). |
| Clause (j) | Clause 141(3)(m). |
| Clause (k) | Clause 141(3)(o). |
| Clause (l) | Clause 141(3)(p). |
| Clause (m) | Clause 141(3)(q). |
| Clause (n) | Clause 141(3)(r). |
| Clause (o) | Clause 141(3)(s). |
| Clause (p) | Clause 141(3)(t). |
| Section 54(4) | Clause 141(4). |
| Section 54(5) | Clause 288(2). |
| Section 55- | |
| main para. | Clause 98(1), main para. |
| 1st Proviso | Clause 98(3). |
| 2nd Proviso | Clause 104. |
| Section 56 | Clause 99. |
| Section 56A- | |
| Sub-section (1), opening lines | Clause 108(1), opening lines. |
| Sub-section (1), Clause (i), part | Clause 108(1)(i). |
| Sub-section (1), Clause (i), part | Clause 108(3). |
| Sub-section (1), Clause (ii) | Clause 108(1)(ii). |
| Sub-section (2) | Clause 108(2). |
| Section 57 | Repealed. |
| Section 58, Sub-section (1), part | Clause 102(1). |
| Section 58, Sub-section (1), part | Clause 102(2). |
| Section 58(2) | Clause 200(2). |
| Section 58A | Clause 305. |
| Section 58B(1) | Clause 289(1). |
| Section 58B(2) | Clause 289(2). |
| Section 58B(3) | Clause 289(3). |
| Section 58B(3A) | Clause 289(4). |
| Section 58B(4) | Clause 301. |
| Section 58C(1), opening lines | Clause 290, opening lines. |
| Section 58C(1)(a), main para | Clause 290(a). |
| Section 58C(1)(a), Proviso | Clause 291(1). |
| Section 58C(1)(b), main para | Clause 290(b). |
| Section 58C(1)(b), Proviso | Clause 291(2). |
| Section 58C(1)(c) | Clause 290(c). |
| Section 58C(1)(d), main para | Clause 290(d). |
| Section 58C(1)(d), Proviso | Clause 291(3)(b). |
| Section 58C(1)(e) | Clause 290(e). |
| Section 58C(1)(f) | Clause 290(f). |
| Section 58C(1)(g), earlier part | Clause 290(g). |
| Section 58C(1)(g), latter part | Clause 291(3)(a). |
| Section 58C(1)(h), | Clause 290(h). |
| Section 58C(2) | Clause 292 |
| Section 58D | Clause 291(4). |
| Section 58E | Clause 294. |
| Section 58F | Clause 295. |
| Section 58G(1), earlier part | Omitted, as covered by draft |
| clauses 11(13) and 206. | |
| Section 58G(1), latter part | Clause 297(2). |
| Section 58G(2) | Clause 296. |
| Section 58G(3) | Clause 297(1). |
| Section 58H | Clause 298. |
| Section 58-1 | Clause 300. |
| Section 58J(1) | Clause 299(1). |
| Section 58J(2) | Clause 299(2). |
| Section 58J(3) | Clause 299(3). |
| Section 58J(4) | Clause 291(5). |
| Section 58J(5) | Clause 299(4). |
| Section 58K | Clause 302. |
| Section 58L | Clause 303. |
| Section 58M | Clause 304. |
| Section 58N | Clause 318. |
| Section 580 | Clause 306. |
| Section 58P, main para | Clause 307(1). |
| Section 58P, Prov | Clause 307(2). |
| Section 58Q | Clause 308. |
| Section 58R, main para, part | Clause 309. |
| Section 58R, main para, part | Clause 310, main paragraph. |
| Section 58R, main para, part | Clause 311, part. |
| Section 58R, 1st Prov | Clause 311, part. |
| Section 58R, 2nd Prov | Clause 310, Proviso. |
| Section 58S(1) | Clause 312. |
| Section 58S(2) | Clause 313. |
| Section 58T | Clauses 314 and 166(3). |
| Section 58U | Clause 315. |
| Section 58V | Clause 316. |
| Section 59 | Clause 329. |
| Section 60(1) | Omitted as obsolete See existing section 60(3). |
| Section 60(2), for income-tax Clause 90. | |
| Section 60(2), for super-tax | Clause 112. |
| Section 60(3) | Omitted as inapplicable to future assessment years. |
| Section 60A | Omitted, as not required for future assessment years. |
| Section 61(1), part | Clause 324(1). |
| Section 61(1), part | Clause 324(2), opening lines |
| Section 61 (1), part | Clause 324(2)(i). |
| Section 61(1), part | Clause 324(2)(iv). |
| Section 61(1), part | Clause 324(2)(v), part. |
| Section 61(2)(i) | Clause 324(2)(ii). |
| Section 61(2)(ii) | Clause 324(2)(iii). |
| Section 61(2)(iii) | Clause 324(2), Explanation. |
| Section 61(2)(iv) | Clause 324(2)(v), part. |
| Section 61(3), main para, part | Clause 324(3). |
| Section 61(3), main para, part | Clause 324(4), main para. |
| Section 61(3), Prov | Clause 324(4), Prov. |
| Section 62 | Clause 325. |
| Section 63 | Clause 320. |
| Section 64(1) | Clause 135(1). |
| Section 64(2) | Clause 135(2). |
| Section 64(3), main para | Clause 135(3), main para. |
| Section 64(3), 1st Prov | Clause 135(3), 1st Proviso. |
| Section 64(3), 2nd Prov earlier part | Clause 135 (4)(a). |
| Section 64(3), 2nd Prov latter part | Clause 135(4)(b). |
| Section 64(3), 3rd Prov | Clause 135(5). |
| Section 64(4) | Clause 135(6). |
| Section 64(5) | Clause 135(7). |
| Section 65 | Clause 326. |
| Section 66(1), main para, part | Clause 261(1), part. |
| Section 66(1), main para, part | Omitted. |
| Section 66(1), Proviso | Omitted. |
| Section 66(2) | Omitted. |
| Section 66(3) | Omitted. |
| Section 66(4) | Omitted. |
| Section 66(5), part | Clause 263. |
| Section 66(5), part | Clause 265. |
| Section 66(6) | Clause 266. |
| Section 66(7), main para | Clause 273, part. |
| Section 66(7), Proviso | Clause 267(2), part. |
| Section 66(7A) | Clause 261 (2), part. |
| Section 65(8) | Clause 278(a). |
| Section 66A(1), main para | Clause 264(1). |
| Section 66A(1), Proviso | Clause 264(2). |
| Section 66A(2) | Clause 268. |
| Section 66A(3), main para | Clause 269(1), main para. |
| Section 66A(3), 1st Proviso, part | Clause 269(1), Proviso. |
| Section 66A(3), 1st Proviso, part | Clause 273, part. |
| Section 66A(3), 2nd Proviso | Clause 274. |
| Section 66A(4) | Clause 269(4). |
| Section 67 | Clause 327. |
| Section 67A | Clause 276. |
| Section 67B | Clause 328. |
| Section 68 | Repealed. |
| Schedule | |
| Rule 1 | Rule 1, First Schedule. |
| Rule 2 | Rule 2, First Schedule. |
| Rule 3 | Rule 3, First Schedule. |
| Rule 4 | Rule 4, First Schedule. |
| Rule 5(i) | Clause 5(1)(g). |
| Rule 5(ii) | Rule 7(1)(i), First Schedule. |
| Rule 5(iii) | Rule 7(1)(iii), First Schedule. |
| Rule 5(iv) | Rule 7(1)(iv), First Schedule. |
| Rule 5(v) | Rule 7(1)(ii), First Schedule. |
| Rule 6, earlier half, part | Rule 5, opening lines First Schedule. |
| Rule 6, earlier half, part | Rule 5(b), First Schedule. |
| Rule 6, latter half | Rule 5(c), First Schedule. |
| Rule 7 | Omitted, as not required.1 |
| Rule, 8, para 1 | Rule 6(1) First Schedule. |
| Rule, 8, para 2 | Rule 6(2), First Schedule. |
| Rule 9 | Clause 44, part. |
1. It is understood that there are no companies carrying on dividing societies or assessment business.
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