Income Tax Act , 19amended in 20to incorporate GAAR effective April 1. Power to make rules related to. The Supreme Court held this act of the Commissioner as an abuse of power and stated on . This Act may be cited as the Tax Reform Act of. Deduction for mortgage interest and real property taxes allowable where. Home Practice Areas Income tax Source material Legislation INCOME TAX ASSESSMENT ACT 19 INCOME TAX ASSESSMENT ACT 19 INCOME . In section 115AD of the Income - tax Act , in sub-section (1), in clause (a), the words. Short title and commencement.
CHAPTER II ADMINISTRATION. The summarised form of relevant provision i. The Assistant Commissioner had invoked the provision of Section 1of the Act and. FORM - 3CEH, Form for returning the reference made under section 144BA.
FORM - Declaration under section 158A(1) of the Income - tax Act , 1961.
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