Amendment of section 172
Section 19 of the Finance Act, 1975 deals with amendment of section 172. Amendment of section 172 19. In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975,— (a) in sub-section (1), the words ", unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions The Act was enacted on 09 May 1975.
Amendment of section 172
19. In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975,—
(a) in sub-section (1), the words ", unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this Act" shall be omitted;
(b) in sub-section (2), for the words "one-sixth", the words "seven and a half per cent." shall be substituted,
[Finance Act, 1975]
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Section 19, The Finance Act, 1975 (Act 25 of 1975).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 19
What does Section 19 of the Finance Act deal with?
Section 19 of the Finance Act is headed "Amendment of section 172". Amendment of section 172 19. In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975,— (a) in sub-section (1), the words ", unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions
How do I find court cases under Section 19 of the Finance 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: Finance Act 1975 19, section 19 Finance Act 1975, section 19 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 19 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 172 (Shipping business of non-residents), so none of them can safely be read on its own.
When was Section 19 of the Finance Act enacted?
Section 19 of the Finance Act, cited as Finance Act 1975 19, was enacted on 09 May 1975 as Act 25 of 1975. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule5362 words
- 2. Income-tax1610 words
- 6. Amendment of section 40A1382 words
- 12. Amendment of section 80J1302 words
- 3. Amendment of section 10609 words
- 24. Consequential amendments to certain sections440 words
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