Section 8
Section 8 of Additional Emoluments (Compulsory Deposit) Act, 1974. Assessment for --- -- purpose of income tax.
Assessment for --- -- purpose of income tax.
(1) For the purposes of computing, under the Income-tax Act, 1961, the total income of an employee, the amount credited to his ledger account in the Additional Wages Deposit Account or the Additional Dearness Allowance Deposit Account Shall not be included in his total income of the previous year in which it is so credited; but so much of 505 the amount as is repaid to him shall be liable to be included in his total income of the previous year in which it is repaid.
(2) For the purposes of computing, under the Income-tax Act, 1961, (43 of 1961.) the total income of an employee, the amount repaid to him under this Act shall be deemed to be salary paid to him in arrears and the provisions of sub-section (1) of section 89 of that Act shall apply accordingly Explanation .- In this section, "previous year" and "total income have the meanings respectively assigned to them in the Income-tax Act 1961. (43 of 1961.) Repayment of deposits. andia
Section 8, Additional Emoluments (Compulsory Deposit) Act, 1974 (Act 37 of 1974).
Questions about Section 8
How do I find court cases under Section 8 of the Additional Emoluments (Compulsory Deposit) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Additional Emoluments (Compulsory Deposit) Act 8, section 8 Additional Emoluments (Compulsory Deposit) Act, section 8 of the Additional Emoluments (Compulsory Deposit) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Additional Emoluments (Compulsory Deposit) Act enacted?
Additional Emoluments (Compulsory Deposit) Act was enacted in 1974 as Act 37 of 1974. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/38149368-18b5-4942-b674-c4e940412257.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/c2085021-f2d8-4dcb-b9a4-cf230172659d/content). This page is not a substitute for legal advice.