Income Tax Assessment Act 1936
full-source-retrieval-0148Document excerpt 148
| rep. No. 101, 2006 | | s. 24ACWA............... | ad. No. 70, 1992 | | | rep. No. 101, 2006 | | ss. 24AE–24AI............. | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | Subdivision IA............. | ad. No. 125, 1994 | | | rep. No. 101, 2006 | | s. 24AIA................. | ad. No. 125, 1994 | | | am. No. 1, 1996 | | | rep. No. 101, 2006 | | s. 24AIB................. | ad. No. 125, 1994 | | | rep. No. 101, 2006 | | Subdivision IB............. | ad. No. 102, 1998 | | | rep. No. 101, 2006 | | s. 24AIC................. | ad. No. 102, 1998 | | | rep. No. 101, 2006 | | s. 24AJ.................. | ad. No. 100, 1991 | | | am. No. 81, 2005 | | | rep. No. 101, 2006 | | Division 1AB | | | Division 1AB.............. | ad. No. 169, 1995 | | Subdivision A | | | Subdivision A............. | ad. No. 169, 1995 | | s. 24AK................. | ad. No. 169, 1995 | | s. 24AL.................. | ad. No. 169, 1995 | | | am. No. 41, 2005 | | s. 24AM................. | ad. No. 169, 1995 | | s. 24AN................. | ad. No. 169, 1995 | | | am. No. 101, 2004 | | ss. 24AO–24AS............ | ad. No. 169, 1995 | | s. 24AT.................. | ad. No. 169, 1995 | | | am. No. 169, 2001; No. 101, 2006; No 124, 2013 | | s. 24AU................. | ad. No. 169, 1995 | | s 24AV.................. | ad No 169, 1995 | | | am No 58, 2006; No 126, 2015 | | Subdivision B | | | Subdivision B.............. | ad. No. 169, 1995 | | s. 24AW................. | ad. No. 169, 1995 | | | rs. No. 39, 1997 | | | am. No. 46, 1998; No. 94, 1999 | | s. 24AX................. | ad. No. 169, 1995 | | | am. No. 39, 1997; No. 46, 1998 | | s. 24AY................. | ad. No. 169, 1995 | | | am. No. 39, 1997 | | s. 24AYA................ | ad. No. 169, 1995 | | | am. No. 15, 2007 | | s. 24AZ.................. | ad. No. 169, 1995 | | | am. No. 39, 1997 | | Division 1A............... | ad. No. 164, 1973 | | | rep No 53, 2015 | | s. 24B................... | ad. No. 164, 1973 | | | am. No. 52, 1986; No. 11, 1988; No. 101, 2006; No. 41, 2011 | | | rep No 53, 2015 | | s. 24BA.................. | ad. No. 49, 1985 | | | am. No. 100, 1991 | | | rep. No. 101, 2006 | | s. 24BB.................. | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | s 24C................... | ad No 164, 1973 | | | am No 108, 1981; No 41, 2011; No 2, 2015 | | | rep No 53, 2015 | | s 24D................... | ad No 164, 1973 | | | am No 108, 1981; No 41, 2011; No 144, 2008 | | | rep No 53, 2015 | | s. 24E................... | ad. No. 164, 1973 | | | am. No. 108, 1981; No. 41, 2011 | | | rep No 53, 2015 | | s 24F................... | ad No 164, 1973 | | | am No 12, 1979; No 108, 1981; No 144, 2008; No 2, 2015 | | | rep No 53, 2015 | | s. 24G................... | ad. No. 164, 1973 | | | am. No. 108, 1981; No. 41, 2011; No 144, 2008 | | | rep No 53, 2015 | | s. 24H................... | ad. No. 164, 1973 | | | rep No 53, 2015 | | s. 24J................... | ad. No. 164, 1973 | | | am. No. 108, 1981 | | | rep No 53, 2015 | | s. 24K................... | ad. No. 164, 1973 | | | rep No 53, 2015 | | s 24L................... | ad No 164, 1973 | | | am No 26, 1974; No 50, 1976; No 108, 1981; No 101, 2006; No 2, 2015 | | | rep No 53, 2015 | | s. 24M.................. | ad. No. 164, 1973 | | | am No 144, 2008 | | | rep No 53, 2015 | | s. 24N................... | ad. No. 164, 1973 | | | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 24P................... | ad. No. 100, 1991 | | | am. Nos. 41 and 46, 1998; No. 101, 2006 | | | rep No 53, 2015 | | Division 2 | | | Subdivision A | | | s. 25.................... | am. No. 47, 1984; No. 39, 1997; No. 73, 2004 | | | rep. No. 101, 2006 | | s. 25A................... | ad. No. 47, 1984 | | | am. No. 52, 1986; No. 121, 1997; No. 101, 2006; No. 41, 2011 | | s. 25B................... | ad. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 26.................... | am. No. 58, 1941; No. 10, 1943; No. 6, 1946; No. 63, 1947; No. 43, 1954; No. 69, 1963; No. 110, 1964; Nos. 103 and 143, 1965; No. 4, 1968; No. 51, 1973; No. 26, 1974; No. 143, 1976; No. 123, 1978; No. 12, 1979; Nos. 108 and 175, 1981; No. 14, 1983; No. 47, 1984; No. 41, 1986; No. 17, 1993; No. 181, 1994; No. 56, 1997; No. 70, 1999; No. 163, 2001; No. 83, 2004 | | | rep. No. 101, 2006 | | s. 26AAAC............... | ad. No. 173, 1985 | | | am. No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 | | | rep. No. 101, 2006 | | s. 26AAB................ | ad. No. 57, 1980 | | | am. No. 108, 1981; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 26AAC................ | ad. No. 126, 1974 | | | am. No. 108, 1981; No. 52, 1986; No. 153, 1988; No. 101, 1992; No. 169, 1995; No. 122, 1997; No. 46, 1998; No. 55, 2001; No. 147, 2005; No. 101, 2006 | | | rep. No. 133, 2009 | | s. 26AAD................ | ad. No. 147, 2005 | | | rep. No. 133, 2009 | | s. 26AB.................. | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 108, 1981; No. 121, 1997; No. 46, 1998; No. 101, 2006; No. 41, 2011 | | s. 26AC.................. | ad. No. 123, 1978 | | | rep. No. 15, 2007 | | s. 26AD................. | ad. No. 123, 1978 | | | am. No. 149, 1979; No. 49, 1985; No. 100, 1991; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 26AF.................. | ad. No. 124, 1980 | | | am. No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 138, 1987; No. 15, 2007 | | s. 26AFA................. | ad. No. 115, 1984 | | | am. No. 49, 1985; No. 138, 1987; No. 15, 2007 | | s. 26AFB................. | ad. No. 138, 1987 | | | am. No. 97, 1989; No. 82, 1993; No. 62, 1997 | | | rep. No. 15, 2007 | | s. 26AG................. | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 49, 1985; No. 51, 1986; No. 176, 1999; No. 101, 2006; No. 164, 2007; No. 41, 2011 | | s. 26AH................. | ad. No. 14, 1984 | | | am. No. 55, 1993; No. 62, 1997; No. 89, 2000; No. 12, 2003; No. 83, 2004; No. 15, 2007; No. 45, 2008; No. 41, 2011; No 70, 2015 | | s 26AJ.................. | ad No 216, 1991 | | | am No 30, 1995; No 39, 1997; No 101, 2006; No 75, 2010; No 84, 2022 | | s. 26A................... | ad. No. 11, 1947 | | | rs. No. 85, 1967 | | | am. No. 51, 1973; No. 163, 2001 | | | rep. No. 143, 2007 | | s. 26B................... | ad. No. 28, 1952 | | | am. No. 101, 1956; No. 18, 1960; Nos. 51 and 164, 1973; No. 80, 1975; No. 108, 1981; No. 101, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 26BA.................. | ad. No. 103, 1965 | | | rs. No. 50, 1966 | | | am. No. 76, 1967; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 101, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 26BB.................. | ad. No. 107, 1989 | | | am. No. 133, 2003; No 47, 2016 | | | ed C142 | | s 26BC.................. | ad No 57, 1990 | | | am No 100, 1991; No 82, 1994; No 46, 1998; No 101, 2004; No 8, 2019 | | s. 26C................... | ad. No. 85, 1959 | | | am. No. 34, 1963; No. 103, 1965; No. 70, 1968; No. 108, 1981; No. 41, 2011 | | | rep No 47, 2016 | | s. 26D................... | ad. No. 190, 1992 | | | rep. No. 143, 2007 | | s. 26E................... | ad. No. 62, 1997 | | s 27.................... | am. No. 51, 1973; No. 108, 1981; No. 41, 2011 | | | rep No 49, 2019 | | Subdivision AA | | | Subdivision AA heading....... | rs. No. 15, 2007 | | Subdivision AA............ | ad. No. 47, 1984 | | s. 27A................... | ad. No. 47, 1984 | | | am. Nos. 49, 123, 129 and 173, 1985; No. 138, 1987; Nos. 11 and 87, 1988; Nos. 97, 105, 129 and 167, 1989; Nos. 61 and 135, 1990; No. 100, 1991; No. 208, 1992; Nos. 7 and 82, 1993; No. 181, 1994; Nos. 53 and 169, 1995; Nos. 60 and 78, 1996; Nos. 62, 147 and 191, 1997; No. 41, 1998; Nos. 44, 94, 128, 131 and 165, 1999; No. 163, 2001; Nos. 15, 51 and 105, 2002; No. 66, 2003; Nos. 83, 101 and 102, 2004; Nos. 78 and 148, 2005; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 27AAAA............... | ad. No. 169, 1995 | | | am. No. 66, 2003 | | | rep. No. 15, 2007 | | s. 27AAA................ | ad. No. 7, 1993 | | | am. No. 53, 1995; No. 78, 2005 | | | rep. No. 15, 2007 | | s. 27AAB................ | ad. No. 102, 2004 | | | rep. No. 15, 2007 | | s. 27AA................. | ad. No. 105, 1989 | | | am. Nos. 61 and 135, 1990; No. 208, 1992 (as am. by No. 7, 1993); No. 53, 1995; No. 147, 1997 | | | rep. No. 15, 2007 | | s. 27AB.................. | ad. No. 105, 1989 | | | am. No. 61, 1990; No. 208, 1992; No. 53, 1995; No. 147, 1997; No. 66, 2003; No. 148, 2005 | | | rep. No. 15, 2007 | | s. 27AC.................. | ad. No. 208, 1992 | | | am. No. 208, 1992; No. 53, 1995; No. 147, 1997 | | | rep. No. 15, 2007 | | ss. 27ACA, 27ACB.......... | ad. No. 114, 2001 | | | am. No. 78, 2005 | | | rep. No. 15, 2007 | | s. 27B................... | ad. No. 47, 1984 | | | am. No. 173, 1985 | | | rs. No. 105, 1989 | | | am. No. 61, 1990; No. 208, 1992; No. 7, 1993 | | | rep. No. 15, 2007 | | s. 27C................... | ad. No. 47, 1984 | | | rs. No. 105, 1989 | | | am. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 27CAA................ | ad. No. 181, 1994 | | | rs. No. 83, 2004 | | | rep. No. 15, 2007 | | s. 27CAB................ | ad. No. 83, 2004 | | | rep. No. 15, 2007 | | s. 27CA.................. | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 27CB.................. | ad. No. 208, 1992 | | | am. No. 147, 1997; No. 46, 1998 | | | rep. No. 15, 2007 | | s. 27CC.................. | ad. No. 82, 1993 | | | am. No. 128, 1999 | | | rep. No. 15, 2007 | | ss. 27CD, 27CE............ | ad. No. 181, 1994 | | | rep. No. 15, 2007 | | s. 27D................... | ad. No. 47, 1984 | | | am. No. 105, 1989; No. 208, 1992; Nos. 62 and 147, 1997; No. 66, 2003; No. 148, 2005 | | | rep. No. 15, 2007 | | ss. 27E, 27F............... | ad. No. 47, 1984 | | | am. No. 129, 1985; No. 208, 1992 | | | rep. No. 15, 2007 | | s. 27G................... | ad. No. 47, 1984 | | | am. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 27GA................. | ad. No. 15, 2002 | | | rep. No. 15, 2007 | | s. 27H................... | ad. No. 47, 1984 | | | am. No. 129, 1985; No. 138, 1987; No. 105, 1989; No. 35, 1990; No. 208, 1992; No. 181, 1994; No. 169, 1995; No. 139, 2002; No. 15, 2007 | | s. 27HA................. | ad. No. 148, 2005 | | | rep. No. 15, 2007 | | s. 27J................... | ad. No. 47, 1984 | | | am. No. 61, 1990 | | | rep. No. 15, 2007 | | Subdivision B.............. | rep. No. 101, 2006 | | ss. 28, 29................. | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 31.................... | rs. No. 69, 1963 | | | am. No. 108, 1981; No. 190, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 31C................... | ad. No. 57, 1977 | | | am. No. 108, 1981; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 32.................... | rs. No. 168, 1985 | | | am. No. 112, 1986 | | | rs. No. 224, 1992 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 32A................... | ad. No. 224, 1992 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 33.................... | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 34.................... | am. No. 44, 1951; No. 112, 1986; No. 95, 1988; No. 101, 1992; No. 120, 1995; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 36.................... | am. No. 88, 1936; No. 58, 1941; No. 4, 1945; No. 90, 1952; No. 62, 1955; No. 18, 1960; No. 50, 1966; No. 76, 1967; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 57, 1978; No. 146, 1979; No. 108, 1981; No. 101, 1992; No. 171, 1995; No. 121, 1997; No. 16, 1998 | | | rep. No. 101, 2006 | | s. 36AAA................ | ad. No. 76, 1967 | | | am. Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 124, 1980; No. 108, 1981; No. 112, 1986; No. 57, 1990; No. 4, 1991; No. 101, 1992; No. 121, 1997; No. 101, 2006 | | | rep. No. 101, 2006 | | s. 36AA................. | ad. No. 94, 1961 | | | am. Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 108, 1981; No. 57, 1990; No. 101, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 36A................... | ad. No. 90, 1952 | | | am. No. 94, 1961; No. 51, 1973; No. 57, 1977; No. 146, 1979; No. 108, 1981; No. 101, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 37.................... | am. No. 88, 1936; No. 90, 1952; No. 51, 1973; No. 108, 1981; No. 101, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | Subdivision C.............. | rep. No. 101, 2006 | | ss. 38, 39................. | am. No. 176, 1999 | | | rep. No. 101, 2006 | | s. 40.................... | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 41.................... | rep. No. 101, 2006 | | s. 42.................... | am. No. 46, 1938 | | | rep. No. 101, 2006 | | s. 43.................... | rep. No. 101, 2006 | | Subdivision D | | | s. 43A................... | ad. No. 100, 1991 | | | rs. No. 23, 2005 | | s. 43B................... | ad. No. 163, 2001 | | s. 44.................... | am. No. 46, 1938; No. 17, 1940; No. 58, 1941; No. 50, 1942; No. 11, 1947; No. 44, 1951; No. 45, 1953; No. 43, 1954; No. 62, 1955; No. 85, 1959; No. 18, 1960; Nos. 34 and 69, 1963; No. 46, 1964; No. 103, 1965; No. 85, 1967; No. 93, 1969; No. 87, 1970; Nos. 51, 164 and 165, 1973; No. 80, 1975; No. 50, 1976; No. 57, 1980; No. 108, 1981; Nos. 46 and 51, 1986; No. 62, 1987; No. 63, 1998; No. 163, 2001; No. 90, 2002; No. 64, 2005; No. 147, 2005; No. 66, 2010; No 110, 2014 | | s. 45.................... | ad. No. 63, 1998 | | | am. No. 101, 2006 | | s. 45A................... | ad. No. 63, 1998 | | | am. No. 58, 2000; No. 163, 2001; No. 101, 2006 | | s. 45B................... | ad. No. 63, 1998 | | | am. No. 58, 2000; No. 163, 2001 | | | rs. No. 90, 2002 | | | am. No. 101, 2006; No. 56, 2010; Nos. 88 and 101, 2013 | | s. 45BA.................. | ad. No. 90, 2002 | | s. 45C................... | ad. No. 63, 1998 | | | am. No. 58, 2000; No. 163, 2001; No. 90, 2002; No. 101, 2006; No. 41, 2011; No. 12, 2012 | | s 45D................... | ad No 63, 1998 | | | am No 58, 2000; No 90, 2002; No 41, 2011; No 81, 2016; No 69, 2023; No 101, 2023 | | s. 45Z................... | ad. No. 35, 1992 | | | am. No. 47, 1998; No. 93, 1999; No. 163, 2001 | | | rep. No. 101, 2006 | | s. 45ZA.................. | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 45ZB.................. | ad. No. 93, 1999 | | | am. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 46AA................. | ad. No. 117, 2002 | | | am. No. 16, 2003 | | | rep. No. 101, 2006 | | s. 46AB.................. | ad. No. 117, 2002 | | | rep. No. 101, 2006 | | s. 46AC.................. | ad. No. 117, 2002 | | | am. No. 58, 2006 | | | rep. No. 101, 2006 | | s. 46AD................. | ad. No. 117, 2002 | | | rep. No. 16, 2003 | | s. 46AE.................. | ad. No. 117, 2002 | | | rep. No. 101, 2006 | | s. 46.................... | am. No. 88, 1936; No. 30, 1939; Nos. 17 and 65, 1940; No. 58, 1941; No. 22, 1942; No. 44, 1948; No. 44, 1951; No. 17, 1961 | | | rs. No. 110, 1964 | | | am. No. 143, 1965; No. 47, 1972; Nos. 51 and 165, 1973; No. 80, 1975; No. 172, 1978; No. 108, 1981; No. 49, 1985; Nos. 46 and 51, 1986; No. 62, 1987; No. 95, 1988; No. 105, 1989; No. 35, 1992; No. 181, 1994; Nos. 120 and 169, 1995; Nos. 39, 62 and 121, 1997; No. 93, 1999; No. 89, 2000; No. 163, 2001 | | | rep. No. 101, 2006 | | s. 46A................... | ad. No. 47, 1972 | | | am. Nos. 51 and 165, 1973; No. 80, 1975; Nos. 57 and 172, 1978; No. 108, 1981; No. 49, 1985; Nos. 46 and 51, 1986; Nos. 62 and 108, 1987; No. 95, 1988; No. 105, 1989; No. 35, 1992; No. 181, 1994; Nos. 120 and 169, 1995; No. 39, 1997 (as am. by No. 57, 2002); No. 62 and 121, 1997; No. 46, 1998; No. 93, 1999; No. 89, 2000; No. 163, 2001; No. 101, 2006; No. 143, 2007 | | | rep. No. 101, 2006 | | s. 46B................... | ad. No. 57, 1978 | | | am. No. 172, 1978; No. 46, 1986; No. 108, 1987; No. 46, 1998 | | | rep. No. 101, 2006 | | s. 46C................... | ad. No. 61, 1987 | | | am. No. 58, 1987 | | | rep. No. 101, 2006 | | s. 46D................... | ad. No. 58, 1987 | | | rep. No. 163, 2001 | | s. 46E................... | ad. No. 108, 1987 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | s. 46F................... | ad. No. 95, 1988 | | | am. No. 95, 1997; No. 47, 1998; No. 93, 1999; No. 79, 2000; Nos. 57 and 97, 2002 | | | rs. No. 117, 2002 | | | am. No. 16, 2003; No. 95, 2004 | | | rep. No. 101, 2006 | | s. 46FA.................. | ad. No. 79, 2000 | | | am. No. 57, 2002; No. 95, 2004; No. 101, 2006; No. 143, 2007 | | s. 46FB.................. | ad. No. 79, 2000 | | | am. No. 95, 2004; No. 23, 2005; No. 101, 2006; No. 143, 2007 | | s. 46G................... | ad. No. 170, 1995 | | | rep. No. 79, 2007 | | s. 46H................... | ad. No. 170, 1995 | | | am. No. 63, 1998 | | | rep. No. 79, 2007 | | s. 46I................... | ad. No. 170, 1995 | | | rep. No. 79, 2007 | | s. 46J................... | ad. No. 170, 1995 | | | am. No. 63, 1998 | | | rep. No. 79, 2007 | | ss. 46K, 46L............... | ad. No. 170, 1995 | | | rep. No. 79, 2007 | | s. 46M.................. | ad. No. 170, 1995 | | | am. No. 171, 1995 (as am. by No. 76, 1996; No. 147, 1997); No. 93, 1999 | | | rep. No. 79, 2007 | | s. 47.................... | am. No. 58, 1941; No. 85, 1967; No. 51, 1973; No. 108, 1981; Nos. 58 and 62, 1987; Nos. 46 and 63, 1998; No. 114, 2000; No. 41, 2005 | | s. 47A................... | ad. No. 5, 1991 | | | am. Nos. 48 and 100, 1991; No. 224, 1992; Nos. 121 and 122, 1997; No. 70, 1999; No. 66, 2003; No. 96, 2004; Nos. 15 and 143, 2007; No. 97, 2008; No 110, 2014; No 53, 2016 | | Heading to Div. 2A.......... of Part III | ad. No. 172, 1978 rep. No. 101, 2006 | | Div. 2A of Part III........... | rep. No. 101, 2006 | | Heading to Subdiv. A of....... Div. 2A (formerly Div. 3) of Part III | ad. No. 48, 1950 rep. No. 101, 2006 | | s. 48.................... | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s.