Income Tax Assessment Act 1936
full-source-retrieval-0153Document excerpt 153
| am. No. 97, 1989 | | s. 121J.................. | ad. No. 108, 1981 | | s. 121K.................. | ad. No. 108, 1981 | | | am. No. 22, 1995; No. 143, 2007 | | s. 121L.................. | ad. No. 108, 1981 | | Heading to Div. 10 of Part III... | rs. No. 57, 1990 | | | rep. No. 101, 2006 | | Div. 10 of Part III........... | ad. No. 60, 1968 | | | rep. No. 101, 2006 | | Heading to Subdiv. A......... of Div. 10 of Part III | ad. No. 57, 1990 rep. No. 101, 2006 | | s. 122................... | rs. No. 65, 1940; No. 11, 1947; No. 44, 1951 | | | am. No. 70, 1959; No. 18, 1960 | | | rs. No. 60, 1968 | | | am. Nos. 51 and 164, 1973; No. 126, 1974; No. 80, 1975; No. 108, 1981; No. 57, 1990; No. 48, 1991 | | | rep. No. 101, 2006 | | s. 122AA................. | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | s. 122AB................. | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 122A.................. | ad. No. 44, 1951 | | | rs. No. 60, 1968 | | | am. No. 93, 1969; No. 51, 1973; No. 126, 1974; No. 108, 1981; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 181, 1994 | | | rep. No. 101, 2006 | | s. 122B.................. | ad. No. 44, 1951 | | | am. No. 18, 1960 | | | rs. No. 60, 1968 | | | am. No. 93, 1969; No. 51, 1973; No. 205, 1976; No. 108, 1981; No. 14, 1983; No. 107, 1989; No. 57, 1990; No. 101, 1992; No. 181, 1994 | | | rep. No. 101, 2006 | | s. 122BA................. | ad. No. 181, 1994 | | | rep. No. 101, 2006 | | s. 122C.................. | ad. No. 60, 1968 | | | am. Nos. 51 and 165, 1973; No. 126, 1974; No. 205, 1976; No. 127, 1977; No. 108, 1981; No. 107, 1989; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122D.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 126, 1974; No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122DA................. | ad. No. 205, 1976 | | | am. No. 108, 1981 | | | rs. No. 109, 1981 | | | am. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122DB................. | ad. No. 205, 1976 | | | am. Nos. 109 and 154, 1981; No. 14, 1983; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122DC................. | ad. No. 109, 1981 | | | am. No. 154, 1981; No. 14, 1983; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122DD................. | ad. No. 109, 1981 | | | am. No. 154, 1981; No. 14, 1983; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122DE................. | ad. No. 154, 1981 | | | am. No. 14, 1983; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122DF................. | ad. No. 154, 1981 | | | am. No. 14, 1983; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122DG................. | ad. No. 14, 1983 | | | am. No. 168, 1985; No. 57, 1990; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122H.................. | ad. No. 60, 1968 | | | am. No. 108, 1981; No. 57, 1990; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 122J.................. | ad. No. 60, 1968 | | | am. Nos. 51 and 165, 1973; No. 126, 1974; No. 127, 1977; No. 108, 1981; No. 124, 1984; No. 168, 1985; No. 107, 1989; No. 57, 1990; Nos. 48 and 216, 1991; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122JA................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 108, 1981; No. 107, 1989 | | | rep. No. 101, 2006 | | s. 122JAA................ | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 181, 1994; No. 120, 1995; No. 39, 1997 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 10......... of Part III | ad. No. 57, 1990 rep. No. 101, 2006 | | s. 122JB................. | ad. No. 57, 1990 | | | am. No. 48, 1991 | | | rep. No. 101, 2006 | | s. 122JBA................ | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | ss. 122JC, 122JD........... | ad. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122JE................. | ad. No. 57, 1990 | | | am. No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122JF................. | ad. No. 57, 1990 | | | am. Nos. 4 and 48, 1991; No. 101, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122JG................. | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 120, 1995; No. 39, 1997 | | | rep. No. 101, 2006 | | Heading to Subdiv. C......... of Div. 10 of Part III | ad. No. 57, 1990 rep. No. 101, 2006 | | s. 122KAA............... | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 122K.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 108, 1981; No. 57, 1990; No. 100, 1991; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 122KA................. | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | s. 122L.................. | ad. No. 60, 1968 | | | am. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122M.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 205, 1976; Nos. 109 and 154, 1981; No. 168, 1985; No. 107, 1989; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 122N.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 124, 1984; No. 107, 1989; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122NB................. | ad. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 122P Renumbered s. 122JA........ | No. 57, 1990 | | s. 122R.................. | ad. No. 60, 1968 | | | am. No. 149, 1979; No. 108, 1981; No. 57, 1990; No. 35, 1992 | | | rep. No. 101, 2006 | | s. 122S.................. | ad. No. 60, 1968 | | | rep. No. 101, 2006 | | s. 122T.................. | ad. No. 126, 1974 | | | am. No. 50, 1976; No. 54, 1999 | | | rep. No. 101, 2006 | | s. 122U.................. | ad. No. 17, 1993 | | | rep. No. 101, 2006 | | Heading to Div. 10AAA....... of Part III | rs. No. 57, 1990 rep. No. 101, 2006 | | Div. 10AAA of Part III....... | ad. No. 60, 1968 | | | rep. No. 101, 2006 | | Heading to Subdiv. A......... of Div. 10AAA of Part III | ad. No. 57, 1990 rep. No. 101, 2006 | | s. 123................... | rs. No. 60, 1968 | | | am. No. 148, 1968; No. 51, 1973; No. 205, 1976; No. 47, 1984; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 123AAA............... | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 123A.................. | ad. No. 60, 1968 | | | am. No. 148, 1968; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 80, 1975; Nos. 50 and 205, 1976; No. 108, 1981; No. 47, 1984; No. 57, 1990; No. 48, 1991; No. 39, 1997; No. 54, 1999 | | | rep. No. 101, 2006 | | s. 123AA................. | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | s. 123B.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 126, 1974; No. 205, 1976; No. 108, 1981; No. 57, 1990; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 123BA................. | ad. No. 126, 1974 | | | am. No. 205, 1976; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 123BB................. | ad. No. 205, 1976 | | | am. No. 108, 1981; No. 14, 1983; No. 57, 1990; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 123BBA................ | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 10AAA...... of Part III | ad. No. 57, 1990 rep. No. 101, 2006 | | s. 123BC................. | ad. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 123BCA................ | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 123BD................. | ad. No. 57, 1990 | | | am. No. 48, 1991; No. 39, 1997; No. 54, 1999 | | | rep. No. 101, 2006 | | s. 123BE................. | ad. No. 57, 1990 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 123BF................. | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | Heading to Subdiv. C......... of Div. 10AAA of Part III | ad. No. 57, 1990 rep. No. 101, 2006 | | s. 123CA................. | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 123C.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 108, 1981; No. 57, 1990; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 123D.................. | ad. No. 60, 1968 | | | am. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 123E.................. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 108, 1981; No. 107, 1989; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 123EA................. | ad. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 123F.................. | ad. No. 60, 1968 | | | am. No. 50, 1976; No. 149, 1979; No. 108, 1981; No. 35, 1992 | | | rep. No. 101, 2006 | | s. 123G.................. | ad. No. 17, 1993 | | | rep. No. 101, 2006 | | Div. 10AA of Part III......... | ad. No. 126, 1974 | | | rep. No. 101, 2006 | | s. 124................... | ad. No. 126, 1974 | | | am. No. 80, 1975; No. 108, 1981; No. 48, 1991; No. 118, 1993 | | | rep. No. 101, 2006 | | s. 124AAA............... | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 124AA................. | ad. No. 126, 1974 | | | am. No. 126, 1977; No. 108, 1981; No. 112, 1986; Nos. 78 and 95, 1988; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124AB................. | ad. No. 126, 1974 | | | am. No. 205, 1976; No. 57, 1978; No. 24, 1980; No. 108, 1981; No. 14, 1983; No. 112, 1986; No. 107, 1989; No. 101, 1992 | | | rep. No. 101, 2006 | | s. 124ABA................ | ad. No. 112, 1986 | | | am. No. 78, 1988; No. 48, 1991; No. 101, 1992 (as am. by No. 43, 1996); No. 118, 1993; No. 181, 1994 | | | rep. No. 101, 2006 | | s. 124AC................. | ad. No. 126, 1974 | | | am. No. 205, 1976 | | | rep. No. 101, 2006 | | s. 124AD................. | ad. No. 126, 1974 | | | am. No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ADA............... | ad. No. 205, 1976 | | | am. No. 109, 1981 | | | rep. No. 101, 2006 | | s. 124ADB................ | ad. No. 205, 1976 | | | am. Nos. 109 and 154, 1981; No. 14, 1983; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ADC................ | ad. No. 109, 1981 | | | am. No. 154, 1981 | | | rep. No. 101, 2006 | | s. 124ADD............... | ad. No. 109, 1981 | | | am. No. 154, 1981; No. 14, 1983; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ADE................ | ad. No. 154, 1981 | | | am. No. 14, 1983 | | | rep. No. 101, 2006 | | s. 124ADF................ | ad. No. 154, 1981 | | | am. No. 14, 1983; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ADG............... | ad. No. 14, 1983 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ADH............... | ad. No. 168, 1985 | | | am. No. 101, 1992 | | | rep. No. 101, 2006 | | s. 124AE................. | ad. No. 126, 1974 | | | am. No. 111, 1981; No. 107, 1989; No. 57, 1990; No. 39, 1997 (as rep. by No. 121, 1997) | | | rep. No. 101, 2006 | | s. 124AF................. | ad. No. 126, 1974 | | | am. No. 205, 1976; Nos. 109 and 154, 1981; No. 14, 1983; No. 16, 1998 | | | rep. No. 101, 2006 | | s. 124AG................. | ad. No. 126, 1974 | | | am. No. 101, 1992 | | | rep. No. 101, 2006 | | s. 124AH................. | ad. No. 126, 1974 | | | am. No. 205, 1976; Nos. 109 and 154, 1981; No. 14, 1983; No. 168, 1985; No. 48, 1991; No. 101, 1992; No. 118, 1993; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124AJ................. | ad. No. 126, 1974 | | | am. No. 48, 1991 | | | rep. No. 101, 2006 | | ss. 124AK, 124AL.......... | ad. No. 126, 1974 | | | rep. No. 101, 2006 | | Note to s. 124AL(1A)........ | am. No. 77, 2001 | | | rep. No. 101, 2006 | | s. 124AM................ | ad. No. 126, 1974 | | | am. No. 205, 1976; No. 100, 1991; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124AMAA.............. | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 17, 1993; No. 120, 1995; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124AMA............... | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | s. 124AN................. | ad. No. 126, 1974 | | | am. No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 107, 1989; No. 48, 1991 | | | rep. No. 101, 2006 | | s. 124AO................. | ad. No. 126, 1974 | | | am. No. 149, 1979; No. 108, 1981; No. 35, 1992 | | | rep. No. 101, 2006 | | s. 124AP................. | ad. No. 126, 1974 | | | rep. No. 101, 2006 | | s. 124AQ................. | ad. No. 126, 1974 | | | am. No. 50, 1976; No. 54, 1999 | | | rep. No. 101, 2006 | | s. 124AR................. | ad. No. 17, 1993 | | | rep. No. 101, 2006 | | Div. 10AB of Part III......... | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | s. 124B.................. | ad. No. 100, 1991 | | | am. No. 35, 1992 | | | rep. No. 101, 2006 | | s. 124BA................. | ad. No. 100, 1991 | | | am. No. 216, 1991; No. 39, 1997 | | | rep. No. 101, 2006 | | ss. 124BB, 124BC........... | ad. No. 100, 1991 | | | am. No. 35, 1992 | | | rep. No. 101, 2006 | | ss. 124BD–124BF........... | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | Heading to Div. 10A......... of Part III | rs. No. 69, 1963 rep. No. 101, 2006 | | Div. 10A of Part III.......... | ad. No. 101, 1956 | | | rep. No. 101, 2006 | | Subdiv. AA of Div. 10A....... of Part III | ad. No. 121, 1997 rep. No. 101, 2006 | | s. 124EAA................ | ad. No. 121, 1997 | | | rep. No. 101, 2006 | | Heading to Subdiv. A......... of Div. 10A of Part III | ad. No. 69, 1963 rep. No. 101, 2006 | | s. 124E.................. | ad. No. 101, 1956 | | | am. No. 69, 1963 | | | rep. No. 101, 2006 | | s. 124EA................. | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 124F.................. | ad. No. 101, 1956 | | | am. No. 69, 1963; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 124G.................. | ad. No. 101, 1956 | | | am. No. 110, 1964; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 124GA................. | ad. No. 35, 1992 | | | am. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 124H.................. | ad. No. 101, 1956 | | | am. No. 69, 1963; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 124J.................. | ad. No. 101, 1956 | | | am. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 10A........ of Part III | ad. No. 69, 1963 rep. No. 101, 2006 | | s. 124JAA................ | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 124JA................. | ad. No. 69, 1963 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 124JB................. | ad. No. 69, 1963 | | | am. No. 110, 1964; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 124JC................. | ad. No. 69, 1963 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 124JD................. | ad. No. 35, 1992 | | | am. No. 224, 1992 | | | rep. No. 101, 2006 | | Heading to Subdiv. C......... of Div. 10A of Part III | am. No. 17, 1993 rep. No. 101, 2006 | | Subdiv. C of Div. 10A........ of Part III | ad. No. 35, 1992 rep. No. 101, 2006 | | s. 124JE................. | ad. No. 35, 1992 | | | rep. No. 101, 2006 | | s. 124JF................. | ad. No. 17, 1993 | | | rep. No. 101, 2006 | | Div. 10B of Part III.......... | ad. No. 101, 1956 | | | rep. No. 164, 2007 | | s. 124K.................. | ad. No. 101, 1956 | | | am. No. 172, 1978; No. 111, 1981; No. 14, 1983; No. 123, 1984; No. 49, 1985; No. 153, 1988; No. 48, 1991; No. 39, 1999; No. 146, 1999; No. 72, 2001; No. 101, 2006; No. 4, 2007; No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124KAA............... | ad. No. 76, 1996 | | | rep. No. 164, 2007 | | s. 124KA................. | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124L.................. | ad. No. 101, 1956 | | | am. No. 172, 1978; No. 46, 1998; No. 77, 2001; No. 27, 2002; No. 101, 2006; No. 164, 2007 | | | rep. No. 164, 2007 | | s. 124M.................. | ad. No. 101, 1956 | | | am. No. 143, 1965; No. 172, 1978; No. 108, 1981 | | | rep. No. 164, 2007 | | s. 124N.................. | ad. No. 101, 1956 | | | am. No. 172, 1978; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124P.................. | ad. No. 101, 1956 | | | am. No. 51, 1973; No. 172, 1978 | | | rep. No. 164, 2007 | | s. 124PA................. | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 46, 1998; No. 169, 1999; No. 147, 2005; No. 144, 2008 | | | rep. No. 164, 2007 | | s. 124Q.................. | ad. No. 101, 1956 | | | rep. No. 164, 2007 | | s. 124R.................. | ad. No. 101, 1956 | | | am. No. 51, 1973 | | | rs. No. 172, 1978 | | | am. No. 108, 1981; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124S.................. | ad. No. 101, 1956 | | | am. No. 51, 1973; No. 172, 1978; No. 108, 1981; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124T.................. | ad. No. 101, 1956 | | | rs. No. 172, 1978 | | | rep. No. 164, 2007 | | s. 124U.................. | ad. No. 101, 1956 | | | am. No. 51, 1973; No. 172, 1978; No. 108, 1981 | | | rep. No. 147, 2005 | | s. 124UA................. | ad. No. 172, 1978 | | | am. No. 101, 1992; No. 147, 2005 | | | rep. No. 164, 2007 | | s. 124V.................. | ad. No. 101, 1956 | | | am. No. 172, 1978; No. 108, 1981; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124W................. | ad. No. 101, 1956 | | | rs. No. 172, 1978 | | | am. No. 108, 1981; No. 35, 1992 | | | rep. No. 164, 2007 | | s. 124WA................ | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124X.................. | ad. No. 101, 1956 | | | am. No. 172, 1978 | | | rep. No. 101, 2006 | | s. 124Y.................. | ad. No. 101, 1956 | | | am. No. 172, 1978; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124Z.................. | ad. No. 101, 1956 | | | am. No. 172, 1978 | | | rep. No. 164, 2007 | | Div. 10BA of Part III......... | ad. No. 111, 1981 | | | rep. No. 164, 2007 | | s. 124ZAA................ | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 49, 1985; No. 62, 1987; No. 153, 1988; No. 101, 2006; No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124ZAB................ | ad. No. 111, 1981 | | | am. No. 62, 1987; No. 153, 1988; No. 41, 2005; No. 164, 2007; No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124ZAC................ | ad. No