Income Tax Assessment Act 1936
full-source-retrieval-0151Document excerpt 151
7 | | | rs. No. 95, 1988 | | | rep. No. 101, 2006 | | s. 82KTD................ | ad. No. 62, 1987 | | | am. No. 11, 1989 | | | rep. No. 101, 2006 | | ss. 82KTE, 82KTF.......... | ad. No. 62, 1987 | | | rep. No. 101, 2006 | | s. 82KTG................ | ad. No. 62, 1987 | | | am. No. 139, 1987; Nos. 11 and 167, 1989 | | | rep. No. 101, 2006 | | s. 82KTH................ | ad. No. 62, 1987 | | | rep. No. 101, 2006 | | s. 82KTJ................. | ad. No. 62, 1987 | | | am. No. 95, 1988 | | | rep. No. 101, 2006 | | s. 82KTK................ | ad. No. 62, 1987 | | | rep. No. 101, 2006 | | s. 82KU................. | ad. No. 173, 1985 | | | am. No. 49, 1986 (as am. by No. 141, 1987); No. 62, 1987 | | | rep. No. 101, 2006 | | s. 82KUA................ | ad. No. 62, 1987 | | | rep. No. 101, 2006 | | s. 82KUB................ | ad. No. 62, 1987 | | | am. No. 95, 1988; No. 11, 1989 | | | rep. No. 101, 2006 | | ss. 82KUC–82KUE.......... | ad. No. 62, 1987 | | | am. No. 95, 1988 | | | rep. No. 101, 2006 | | s. 82KV................. | ad. No. 173, 1985 | | | am. No. 62, 1987; No. 135, 1990 | | | rep. No. 101, 2006 | | s. 82KW................. | ad. No. 173, 1985 | | | am. No. 62, 1987 | | | rep. No. 101, 2006 | | s. 82KX................. | ad. No. 173, 1985 | | | am. Nos. 62 and 139, 1987 | | | rep. No. 101, 2006 | | s. 82KY................. | ad. No. 173, 1985 | | | am. Nos. 62 and 139, 1987; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 82KZ.................. | ad. No. 173, 1985 | | | am. No. 11, 1989 | | | rep. No. 101, 2006 | | s. 82KZA................ | ad. No. 173, 1985 | | | am. No. 62, 1987; Nos. 11 and 167, 1989 | | | rep. No. 101, 2006 | | s. 82KZAA............... | ad. No. 4, 1991 | | | am. No. 216, 1991 | | | rep. No. 101, 2006 | | s. 82KZB................. | ad. No. 173, 1985 | | | am. No. 139, 1987 | | | rep. No. 101, 2006 | | s. 82KZBA............... | ad. No. 139, 1987 | | | rep. No. 101, 2006 | | s. 82KZBB............... | ad. No. 139, 1987 | | | am. No. 11, 1989 | | | rep. No. 101, 2006 | | Heading to Subdiv. GA....... of Div. 3 of Part III | rs. No. 39, 1997 rep. No. 101, 2006 | | Subdiv. GA of Div. 3......... of Part III | ad. No. 30, 1995 rep. No. 101, 2006 | | ss. 82KZBC, 82KZBD........ | ad. No. 30, 1995 | | | rep. No. 101, 2006 | | s. 82KZBE................ | ad. No. 30, 1995 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | Note to s. 82KZBE(1)........ | ad. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 82KZBF................ | ad. No. 30, 1995 | | | rep. No. 101, 2006 | | Subdiv. G of Div. 3.......... of Part III | ad. No. 46, 1986 rep. No. 101, 2006 | | s. 82KZC................. | ad. No. 46, 1986 | | | rep. No. 101, 2006 | | s. 82KZD................ | ad. No. 46, 1986 | | | am. No. 138, 1987 | | | rep. No. 101, 2006 | | s. 82KZE................. | ad. No. 46, 1986 | | | rs. No. 52, 1986 | | | rep. No. 101, 2006 | | s. 82KZF................. | ad. No. 46, 1986 | | | am. No. 52, 1986 | | | rep. No. 101, 2006 | | s. 82KZG................ | ad. No. 46, 1986 | | | rs. No. 52, 1986 | | | rep. No. 101, 2006 | | ss. 82KZH, 82KZJ.......... | ad. No. 46, 1986 | | | rep. No. 101, 2006 | | s. 82KZK................ | ad. No. 41, 1986 | | | rep. No. 101, 2006 | | Subdivision H | | | Subdiv. H of Div. 3.......... of Part III | ad. No. 95, 1988 | | s. 82KZL................. | ad. No. 95, 1988 | | | am. No. 169, 1999; Nos. 89 and 90, 2000; Nos. 78 and 170, 2001; No. 97, 2002; No. 80, 2007; No. 88, 2009; No. 114, 2010; No. 93, 2011 | | s. 82KZLA............... | ad. No. 164, 2007 | | | am. No. 15, 2009 | | s. 82KZLB................ | ad. No. 93, 2011 | | s 82KZM................. | ad No 95, 1988 | | | am No 76, 1996; No 39, 1997 (as am by No 16, 1998); No 169, 1999; No 89, 2000; No 78, 2001; No 170, 2001; No 101, 2006; No 80, 2007; No 164, 2007; No 79, 2010; No 93, 2011; No 92, 2020 | | s 82KZMA............... | ad No 169, 1999 | | | am No 169, 1999; No 89, 2000; No 78, 2001; No 170, 2001; No 80, 2007; No 164, 2007; No 79, 2010; No 93, 2011; No 92, 2020 | | Note to s. 82KZMA(1) Renumbered Note 1.......... | No. 90, 2000 | | | rep. No. 78, 2001 | | Note 2 to s. 82KZMA(1)...... | ad. No. 90, 2000 | | | rep. No. 78, 2001 | | s. 82KZMB............... | ad. No. 169, 1999 | | | am. No. 89, 2000; No. 78, 2001 | | | rep. No. 169, 1999 | | Note to s. 82KZMB(1) Renumbered Note 1.......... | No. 90, 2000 | | | rep. No. 169, 1999 | | Note 2 to s. 82KZMB(1)....... | ad. No. 90, 2000 | | | rep. No. 169, 1999 | | s. 82KZMC............... | ad. No. 169, 1999 | | | am. No. 89, 2000; No. 78, 2001 | | | rep. No. 169, 1999 | | Heading to s. 82KZMD....... | rs. No. 169, 1999 (as rs. by No. 78, 2001) | | | am. No. 80, 2007 | | s 82KZMD............... | ad No 169, 1999 | | | am No 169, 1999; No 80, 2007; No 92, 2020 | | s. 82KZME............... | ad. No. 90, 2000 | | | am. No. 90, 2000; No 78, 2001; No 170, 2001; No. 164, 2007; No. 93, 2011; No 4, 2018 | | s. 82KZMF............... | ad. No. 90, 2000 | | | am. No. 90, 2000; No. 170, 2001; No. 164, 2007; No. 79, 2010; No. 93, 2011 | | s. 82KZMG............... | ad. No. 26, 2002 | | | am. No. 26, 2002; No. 162, 2005 | | s. 82KZMGA.............. | ad. No. 79, 2007 | | | am. No. 14, 2009; No. 56, 2010 | | s. 82KZMGB.............. | ad. No. 79, 2007 | | ss. 82KZN, 82KZO.......... | ad. No. 95, 1988 | | | am. No. 39, 1997; No. 101, 2006 | | Division 3A | | | Div. 3A of Part III........... | ad. No. 87, 1970 | | s. 82LA.................. | ad. No. 163, 2001 | | s 82L................... | ad No 87, 1970 | | | am No 51, 1973; No 216, 1973 (as am by No 20, 1974); No 92, 1981; No 108, 1981; No 63, 1998; No 163, 2001; No 41, 2011; No 2, 2015 | | s. 82M.................. | ad. No. 87, 1970 | | | am. No. 108, 1981; No. 41, 2011 | | s 82N................... | ad No 87, 1970 | | | rep No 2, 2015 | | s. 82P................... | ad. No. 87, 1970 | | | am. No. 51, 1973; No. 50, 1976; No. 108, 1981; No. 101, 2006; No. 41, 2011 | | s. 82Q................... | ad. No. 87, 1970 | | | am. No. 108, 1981; No. 63, 1998 | | s. 82R................... | ad. No. 87, 1970 | | | am. No. 51, 1973; No. 50, 1976; No. 108, 1981; No. 121, 1997; No. 101, 2006; No. 41, 2011 | | s. 82S................... | ad. No. 87, 1970 | | | am. No. 51, 1973; No. 50, 1976; No. 108, 1981; No. 63, 1998 | | | rep. No. 101, 2006 | | s. 82SA.................. | ad. No. 50, 1976 | | | am. No. 108, 1981; No. 63, 1998; No. 41, 2011; No 64, 2020 | | s. 82T................... | ad. No. 87, 1970 | | | am. No. 50, 1976; No. 108, 1981; No. 123, 1984; No. 101, 2006 | | Div. 3B of Part III........... | ad. No. 61, 1987 | | | rep. No. 133, 2003 | | s. 82U................... | ad. No. 61, 1987 | | | am. No. 39, 1997 | | | rep. No. 133, 2003 | | s. 82V................... | ad. No. 61, 1987 | | | am. No. 46, 1998 | | | rep. No. 133, 2003 | | ss. 82W–82Y.............. | ad. No. 61, 1987 | | | rep. No. 133, 2003 | | s. 82Z................... | ad. No. 61, 1987 | | | am. No. 35, 1992; No. 121, 1997; No. 41, 1998 | | | rep. No. 133, 2003 | | s. 82ZA.................. | ad. No. 61, 1987 | | | rep. No. 133, 2003 | | s. 82ZB.................. | ad. No. 61, 1987 | | | am. No. 39, 1997 | | | rep. No. 133, 2003 | | Div. 4 of Part III............ | rep. No. 101, 2006 | | s. 83.................... | am. No. 46, 1938; No. 4, 1945; No. 6, 1946; Nos. 28 and 90, 1952; No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 121, 1997; No. 77, 2001 | | | rep. No. 101, 2006 | | s. 83AA................. | ad. No. 110, 1964 | | | am. No. 103, 1965; No. 60, 1968; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 83A................... | ad. No. 90, 1952 | | | am. No. 51, 1973; No. 108, 1981; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 84.................... | am. No. 88, 1936 | | | rs. No. 90, 1952 | | | rep. No. 101, 2006 | | s. 85.................... | am. No. 88, 1936 | | | rs. No. 90, 1952 | | | am. No. 110, 1964; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 85A................... | ad. No. 90, 1952 | | | rep. No. 101, 2006 | | s. 86.................... | am. No. 58, 1941; No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 7, 1993; No. 46, 1998; No. 70, 1999 | | | rep. No. 101, 2006 | | s. 87.................... | am. No. 88, 1936; No. 28, 1952; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 88.................... | am. No. 88, 1936; No. 28, 1952; No. 108, 1981; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 88A................... | ad. No. 88, 1936 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 88B................... | ad. No. 43, 1954 | | | am. No. 18, 1960; No. 60, 1968; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 | | | rep. No. 101, 2006 | | s. 89.................... | am. No. 6, 1946; No. 28, 1952; No. 108, 1981 | | | rep. No. 101, 2006 | | Division 5 | | | s. 90.................... | am. No. 22, 1942; No. 48, 1950; No. 50, 1966; No. 51, 1973 | | | rs. No. 12, 1979 | | | am. No. 124, 1980; No. 107, 1989; No. 57, 1990; No. 39, 1997; No. 66, 2003; No. 15, 2007 | | s. 91.................... | am. No. 110, 1964 | | s. 92.................... | rs. No. 12, 1979 | | | am. No. 89, 2000; No. 136, 2002; No. 66, 2003; No. 101, 2004; No. 58, 2006; Nos. 15 and 78, 2007 | | s 92A................... | ad No 136, 2002 | | | am No 78, 2007; No 88, 2013; No 96, 2014; No 92, 2020 | | s. 93.................... | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 94.................... | am. No. 46, 1938 | | | rs. No. 110, 1964 | | | am. No. 51, 1973; No. 123, 1978; No. 12, 1979; No. 19, 1980; No. 108, 1981; No. 103, 1983; No. 107, 1989; No. 46, 1998; No. 41, 2011 | | Division 5A | | | Div. 5A of Part III........... | ad. No. 227, 1992 | | Subdivision A | | | s. 94A................... | ad. No. 227, 1992 | | s. 94B................... | ad. No. 227, 1992 | | | am. No. 136, 2002; No. 101, 2004; No. 75, 2010 | | s. 94C................... | ad. No. 227, 1992 | | Subdivision B | | | s. 94D................... | ad. No. 227, 1992 | | | am. No. 136, 2002; Nos. 101 and 105, 2004; No. 58, 2006; No. 78, 2007 | | s. 94E................... | ad. No. 227, 1992 | | s. 94F................... | ad. No. 227, 1992 | | | am. No. 58, 2006 | | s. 94G................... | ad. No. 227, 1992 | | Subdivision C | | | s. 94H................... | ad. No. 227, 1992 | | s. 94J................... | ad. No. 227, 1992 | | | am. No. 93, 2011 | | s. 94K................... | ad. No. 227, 1992 | | s. 94L................... | ad. No. 227, 1992 | | | am. No. 138, 1994; No 21, 2015 | | ss. 94M, 94N.............. | ad. No. 227, 1992 | | Note to s. 94N............. | ad. No. 75, 2010 | | ss. 94P–94S............... | ad. No. 227, 1992 | | s. 94T................... | ad. No. 227, 1992 | | | rs. No. 138, 1994 | | | am No 70, 2015 | | ss. 94U, 94V.............. | ad. No. 227, 1992 | | s. 94W.................. | ad. No. 227, 1992 | | | rep. No. 101, 2006 | | s. 94X................... | ad. No. 227, 1992 | | | am. No. 39, 1997 | | s. 94Y................... | ad. No. 227, 1992 | | | am. No. 18, 1993 | | | rep. No. 101, 2006 | | Division 6 | | | Division 6 heading.......... | rs. No. 12, 1979 | | ss. 95AAA–95AAC.......... | ad. No. 62, 2011 | | s 95AAD................. | ad No 53, 2016 | | s. 95.................... | am. No. 22, 1942; No. 48, 1950; No. 50, 1966; No. 51, 1973; No. 205, 1976 | | | rs. No. 12, 1979 | | | am. No. 111, 1981; No. 107, 1989; No. 57, 1990; No. 190, 1992; No. 39, 1997; Nos. 17 and 85, 1998; No. 139, 2002; No. 66, 2003; No. 101, 2006; Nos. 56 and 79, 2010; Nos. 41 and 62, 2011 | | s. 95AA................. | ad. No. 45, 2008 | | | rep No 70, 2015 | | s. 95AB.................. | ad. No. 90, 2010 | | s. 95A................... | ad. No. 12, 1979 | | | am. No. 19, 1980 | | s. 95B................... | ad. No. 29, 1982 | | | am. No. 41, 2011 | | s. 96A................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 138, 1994; No. 93, 1999; No. 73, 2004 | | | rep. No. 114, 2010 | | s. 96B................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 96C................... | ad. No. 190, 1992 | | | am. No. 163, 2001; No. 15, 2009 | | | rep. No. 114, 2010 | | Note to s. 96C(6)............ | ad. No. 32, 2006 | | s. 97.................... | rs. No. 12, 1979 | | | am. No. 19, 1980; No. 108, 1981; No. 29, 1982; No. 14, 1983; Nos. 121 and 150, 1997; No. 70, 1999; No. 57, 2001; No. 66, 2003; No. 101, 2006 | | Note to s. 97(1)............. | ad. No. 169, 1999 | | | rep. No. 62, 2011 | | Heading to s. 97A........... | am. No. 85, 1998; No. 143, 2007 | | s. 97A................... | ad. No. 205, 1976 | | | am. No. 19, 1980; No. 108, 1981 | | | rs. No. 56, 1989 | | | am. No. 85, 1998; No. 101, 2006; No. 79, 2010 | | Note to s. 97A............. | ad. No. 79, 2010 | | | am. No. 62, 2011 | | s. 98.................... | am. No. 22, 1942; No. 48, 1950 | | | rs. No. 12, 1979 | | | am. No. 19, 1980; No. 108, 1981; No. 29, 1982; No. 14, 1983; No. 107, 1989; No. 79, 2007 | | Note to s. 98(3)............. | ad. No. 169, 1999 | | s. 98A................... | ad. No. 14, 1983 | | | am. No. 79, 2007; No. 62, 2011 | | Note to s. 98A(1)........... | ad. No. 169, 1999 | | | rep. No. 62, 2011 | | Note to s. 98A(2)........... | ad. No. 91, 2000 | | | am. No. 73, 2006; No 34, 2014 | | s. 98B................... | ad. No. 79, 2007 | | | am. No. 62, 2011; No 34, 2014; No 53, 2016 | | s. 99.................... | am. No. 22, 1942 | | | rs. No. 110, 1964 | | | am. No. 51, 1973; No. 12, 1979; No. 108, 1981 | | s. 99A................... | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 126, 1977; No. 12, 1979; No. 19, 1980; No. 108, 1981; No. 41, 1998; No. 169, 1999; No. 41, 2011 | | s. 99B................... | ad. No. 12, 1979 | | | am. No. 5, 1991; No. 66, 2003; No. 79, 2007 | | s. 99C................... | ad. No. 12, 1979 | | | am. No. 41, 2011 | | s. 99D................... | ad. No. 12, 1979 | | | am. No. 108, 1981 | | s. 99E................... | ad. No. 79, 2007 | | s. 99F................... | ad. No. 79, 2007 | | | rep. No. 32, 2008 | | s. 99G................... | ad. No. 79, 2007 | | | rs. No. 32, 2008 | | s 99GA.................. | ad No 34, 2019 | | s. 99H................... | ad. No. 79, 2007 | | | am. No. 32, 2008; No. 88, 2009 | | s. 100................... | am. No. 12, 1979; No. 19, 1980; No. 108, 1981; No. 57, 2002; No. 79, 2007; No. 62, 2011 | | Note to s. 100(1)............ Renumbered Note 1.......... | ad. No. 169, 1999 No. 79, 2007 | | Note 1 to s. 100(1)........... | rep. No. 62, 2011 | | Note 2 to s. 100(1)........... Renumbered Note........... | ad. No. 79, 2007 No. 62, 2011 | | Note 1 to s. 100(1B)......... | rep. No. 62, 2011 | | s. 100AA................. | ad. No. 62, 2011 | | | am No 53, 2016 | | s. 100AB................. | ad. No. 62, 2011 | | | am No 53, 2016 | | s. 100A.................. | ad. No. 12, 1979 | | | am. No. 19, 1980; No. 108, 1981; No. 29, 1982; No. 121, 1997; No. 144, 2008 | | s. 101................... | am. No. 110, 1964; No. 41, 2011 | | s. 101A.................. | ad. No. 58, 1941 | | | am. No. 123, 1978; No. 47, 1984; No. 85, 1998; No. 15, 2007; No. 79, 2010; No. 41, 2011 | | s. 102................... | am. No. 58, 1941; No. 11, 1947; No. 12, 1979; No. 108, 1981; Nos. 95 and 153, 1988; No. 135, 1990; No. 5, 1991; No. 41, 2011 | | Division 6AAA | | | Division 6AAA............ | ad. No. 5, 1991 | | Subdivision A | | | s. 102AAA............... | ad. No. 5, 1991 | | s. 102AAB................ | ad. No. 5, 1991 | | | am. No. 135, 1990; No. 181, 1994; No. 155, 1997; No. 11, 1999; No. 77, 2001; No. 96, 2004; Nos. 58 and 101, 2006; Nos. 4, 15 and 143, 2007; No. 144, 2008; No. 46, 2011; No 53, 2016 | | s. 102AAC................ | ad. No. 5, 1991 | | | am. No. 155, 1997 | | | rs. No. 96, 2004 | | s. 102AAD............... | ad. No. 5, 1991 | | s. 102AAE................ | ad. No. 5, 1991 | | | am. Nos. 121 and 155, 1997; No. 70, 1999; No. 57, 2001; No. 96, 2004; No. 101, 2006; Nos. 15 and 143, 2007; No 53, 2016 | | s. 102AAF................ | ad. No. 5, 1991 | | | am No 53, 2016 | | s. 102AAG............... | ad. No. 5, 1991 | | s. 102AAH............... | ad. No. 5, 1991 | | | am. No. 18, 1993; No. 121, 1997; No. 144, 2008; No. 169, 2012 | | s. 102AAJ................ | ad. No. 5, 1991 | | s. 102AAK............... | ad. No. 5, 1991 | | | am. No. 101, 2006 | | s. 102AAL................ | ad. No. 5, 1991 | | Subdivision B | | | s. 102AAM............... | ad. No. 5, 1991 | | | am. Nos. 100 and 216, 1991; Nos. 101 and 190, 1992; No. 181, 1994; No. 155, 1997; No. 41, 1998; Nos. 11, 70 and 179, 1999; No. 67, 2003; No. 96, 2004; No. 23, 2005; Nos. 58 and 101, 2006; Nos. 15 and 143, 2007; No. 79, 2010; No 47, 2014; No 53, 2016; No 81, 2016 | | s. 102AAN............... | ad. No. 5, 1991 | | | rep. No. 101, 2006 | | | ad. No. 79, 2010 | | Subdivision C.............. | rep. No. 101, 2006 | | ss. 102AAP–102AAR........ | ad. No. 5, 1991 | | | rep. No. 101, 2006 | | Subdivision D | | | ss. 102AAS, 102AAT........ | ad. No. 5, 1991 | | s. 102AAU............... | ad. No. 5, 1991 | | | am. No. 138, 1994; No. 155, 1997; Nos. 70 and 93, 1999; No. 96, 2004; No. 23, 2005; No. 143, 2007; No. 114, 2010; No. 62, 2011 | | s. 102AAV............... | ad. No. 5, 1991 | | | am. No. 22, 1995 | | s. 102AAW............... | ad. No. 5, 1991 | | | am. No. 48, 1991; No. 163, 2001; No. 133, 2003; No. 96, 2004; No. 147, 2005; No. 101, 2006; No. 136, 2010 | | s. 102AAX............... | ad. No. 5, 1991 | | | am. No. 101, 1992 | | | rep. No. 133, 2003 | | s. 102AAY............... | ad. No. 5, 1991 | | | rs. No. 121, 1997 | | s. 102AAZ................ | ad. No. 5, 1991 | | | am. No. 121, 1997; No. 79, 2000; No. 77, 2001; No. 101, 2006 | | s. 102AAZA.............. | ad. No. 5, 1991 | | | am. No. 15, 2007 | | | rep. No. 101, 2013 | | s. 10