Income Tax Assessment Act 1936
full-source-retrieval-0159Document excerpt 159
| | rep. No. 101, 2006 | | s. 160ZZD................ | ad. No. 52, 1986 | | | rep. No. 101, 2006 | | s. 160ZZE................ | ad. No. 52, 1986 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 160ZZF................ | ad. No. 52, 1986 | | | am. No. 11, 1989 | | | rep. No. 101, 2006 | | ss. 160ZZG, 160ZZH......... | ad. No. 52, 1986 | | | rep. No. 101, 2006 | | s. 160ZZI................ | ad. No. 52, 1986 | | | am. No. 118, 1993 | | | rep. No. 101, 2006 | | s. 160ZZJ................ | ad. No. 52, 1986 | | | am. No. 105, 1989 | | | rep. No. 101, 2006 | | s. 160ZZJA............... | ad. No. 62, 1997 | | | rep. No. 101, 2006 | | s. 160ZZK................ | ad. No. 52, 1986 | | | am. No. 154, 1986; No. 11, 1989; No. 135, 1990; No. 80, 1992 | | | rep. No. 101, 2006 | | s. 160ZZL................ | ad. No. 52, 1986 | | | am. No. 11, 1989; No. 80, 1992 | | | rep. No. 101, 2006 | | s. 160ZZM................ | ad. No. 52, 1986 | | | am. No. 80, 1992 | | | rep. No. 101, 2006 | | s. 160ZZMA.............. | ad. No. 11, 1989 | | | am. Nos. 5 and 48, 1991; No. 80, 1992 | | | rep. No. 101, 2006 | | s. 160ZZN................ | ad. No. 52, 1986 | | | am. No. 11, 1988; No. 11, 1989; No. 35, 1990; No. 48, 1991; No. 80, 1992 | | | rep. No. 101, 2006 | | s. 160ZZNA............... | ad. No. 48, 1991 | | | am. Nos. 35 and 80, 1992 | | | rep. No. 101, 2006 | | s. 160ZZO................ | ad. No. 52, 1986 | | | am. No. 138, 1987; No. 11, 1988; No. 11, 1989; No. 35, 1990; Nos. 5 and 48, 1991; No. 80, 1992; No. 17, 1993; No. 82, 1994; No. 171, 1995; No. 76, 1996; No. 95, 1997 | | | rep. No. 101, 2006 | | s. 160ZZOA............... | ad. No. 17, 1993 | | | am. No. 82, 1994 | | | rep. No. 101, 2006 | | ss. 160ZZOB, 160ZZOC...... | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | s. 160ZZP................ | ad. No. 52, 1986 | | | am. No. 80, 1992 | | | rep. No. 101, 2006 | | ss. 160ZZPAA–160ZZPAC.... | ad. No. 11, 1989 | | | rep. No. 101, 2006 | | ss. 160ZZPA, 160ZZPB....... | ad. No. 11, 1988 | | | am. No. 63, 1998 | | | rep. No. 101, 2006 | | ss. 160ZZPC–160ZZPF....... | ad. No. 11, 1989 | | | rep. No. 101, 2006 | | s. 160ZZPG............... | ad. No. 35, 1990 | | | rep. No. 101, 2006 | | s. 160ZZPH............... | ad. No. 35, 1990 | | | am. No. 103, 1999 | | | rep. No. 101, 2006 | | s. 160ZZPI................ | ad. No. 169, 1995 | | | rep. No. 101, 2006 | | s. 160ZZPIA.............. | ad. No. 169, 1995 | | | am. No. 121, 1999 | | | rep. No. 101, 2006 | | s. 160ZZPJ............... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Heading to Div. 17A......... of Part IIIA | rs. No. 16, 1998 rep. No. 101, 2006 | | Div. 17A of Part IIIA......... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | s. 160ZZPK............... | ad. No. 122, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPL............... | ad. No. 122, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPM............... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | s. 160ZZPN............... | ad. No. 122, 1997 | | | am. Nos. 16 and 41, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPNA.............. | ad. No. 16, 1998 | | | rep. No. 101, 2006 | | Heading to Subdiv. B......... of Div. 17A of Part IIIA | rs. No. 16, 1998 rep. No. 101, 2006 | | s. 160ZZPO............... | ad. No. 122, 1997 | | | rs. No. 16, 1998 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPP............... | ad. No. 122, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPQ............... | ad. No. 122, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPQA.............. | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | ss. 160ZZPR–160ZZPX....... | ad. No. 122, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | s. 160ZZPXA.............. | ad. No. 16, 1998 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | ss. 160ZZPY, 160ZZPZ....... | ad. No. 122, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | Div. 17B of Part IIIA......... | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | ss. 160ZZPZA–160ZZPZC..... | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | s. 160ZZPZD.............. | ad. No. 147, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | ss. 160ZZPZE–160ZZPZG..... | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | ss. 160ZZPZH, 160ZZPZI..... | ad. No. 147, 1997 | | | am. No. 16, 1998 | | | rep. No. 101, 2006 | | ss. 160ZZPZJ–160ZZPZQ..... | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | s. 160ZZQ................ | ad. No. 52, 1986 | | | am. No. 154, 1986; Nos. 11 and 107, 1989; Nos. 35 and 135, 1990; Nos. 80 and 101, 1992; No. 17, 1993; No. 147, 1997 | | | rep. No. 101, 2006 | | s. 160ZZR................ | ad. No. 52, 1986 | | | am. No. 80, 1992; No. 122, 1997 | | | rep. No. 101, 2006 | | s. 160ZZRAA.............. | ad. No. 80, 1992 | | | rep. No. 101, 2006 | | Div. 19A of Part IIIA......... | ad. No. 48, 1991 | | | rep. No. 101, 2006 | | Subdiv. A of Div. 19A........ of Part IIIA | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 160ZZRAAA............ | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | s. 160ZZRA............... | ad. No. 48, 1991 | | | am. No. 80, 1992; No. 82, 1994; No. 171, 1995; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 160ZZRB............... | ad. No. 48, 1991 | | | am. No. 82, 1994 | | | rep. No. 101, 2006 | | ss. 160ZZRBA, 160ZZRBB.... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | s. 160ZZRC............... | ad. No. 48, 1991 | | | rep. No. 101, 2006 | | Heading to Subdiv. B......... of Div. 19A of Part IIIA | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 160ZZRD............... | ad. No. 48, 1991 | | | am. No. 48, 1991; No. 82, 1994; No. 171, 1995 | | | rep. No. 101, 2006 | | ss. 160ZZRDA–160ZZRDD.... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. C of Div. 19A........ of Part IIIA | ad. No. 171, 1995 rep. No. 101, 2006 | | ss. 160ZZRDE–160ZZRDI..... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. D of Div. 19A of...... of Part IIIA | ad. No. 171, 1995 rep. No. 101, 2006 | | ss. 160ZZRDJ–160ZZRDN..... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Heading to Subdiv. E......... of Div. 19A of Part IIIA | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 160ZZRE............... | ad. No. 48, 1991 | | | am. No. 48, 1991; No. 80, 1992; No. 171, 1995 | | | rep. No. 101, 2006 | | s. 160ZZRF............... | ad. No. 48, 1991 | | | am. No. 48, 1991; No. 171, 1995 | | | rep. No. 101, 2006 | | s. 160ZZRFA.............. | ad. No. 48, 1991 | | | rep. No. 101, 2006 | | Heading to Subdiv. F......... of Div. 19A of Part IIIA | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 160ZZRG............... | ad. No. 48, 1991 | | | rep. No. 101, 2006 | | s. 160ZZRH............... | ad. No. 48, 1991 | | | am. No. 48, 1991; No. 80, 1992; No. 171, 1995 | | | rep. No. 101, 2006 | | Div. 19B of Part IIIA......... | ad. No. 82, 1994 | | | rep. No. 101, 2006 | | ss. 160ZZRI–160ZZRL....... | ad. No. 82, 1994 | | | rep. No. 101, 2006 | | s. 160ZZRM.............. | ad. No. 82, 1994 | | | am. No. 31, 1996 | | | rep. No. 101, 2006 | | ss. 160ZZRN–160ZZRQ...... | ad. No. 82, 1994 | | | rep. No. 101, 2006 | | Heading to Div. 20.......... of Part IIIA | rs. No. 122, 1997 rep. No. 101, 2006 | | Subdiv. A of Div. 20......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | s. 160ZZRR............... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | ss. 160ZZRRA, 160ZZRRB.... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | ss. 160ZZRS–160ZZRU....... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | Heading to Subdiv. B......... of Div. 20 of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | Heading to s. 160ZZS........ | rs. No. 122, 1997 | | | rep. No. 101, 2006 | | s. 160ZZS................ | ad. No. 52, 1986 | | | am. No. 80, 1992; No. 122, 1997 | | | rep. No. 101, 2006 | | Subdiv. C of Div. 20......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | ss. 160ZZSA–160ZZSD....... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | Subdiv. D of Div. 20......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | ss. 160ZZSE–160ZZSI........ | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | Subdiv. E of Div. 20......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | s. 160ZZSJ............... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | ss. 160ZZSK–160ZZSP....... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | Subdiv. F of Div. 20......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | ss. 160ZZSR, 160ZZSS....... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | Subdiv. G of Div. 20......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | s. 160ZZST............... | ad. No. 122, 1997 | | | rep. No. 101, 2006 | | Heading to Div. 20A......... of Part IIIA | ad. No. 122, 1997 rep. No. 101, 2006 | | s. 160ZZT................ | ad. No. 52, 1986 | | | am. No. 154, 1986; No. 35, 1990; No. 48, 1991; Nos. 82 and 138, 1994 | | | rep. No. 101, 2006 | | s 160ZZU................ | ad No 52, 1986 | | | am No 48, 1991; No 80, 1992; No 17, 1993; No 82, 1994; No 169, 1995; No 47, 1998 | | | rep No 101, 2006 | | Part IIIB | | | Part IIIB................. | ad No 138, 1994 | | Division 1 | | | Division 1................ | ad No. 138, 1994 | | s 160ZZVA............... | ad No 138, 1994 | | | am No 64, 2005 | | s 160ZZVB............... | ad No 138, 1994 | | | am No 21, 2015; No 84, 2018 | | s 160ZZV................ | ad No 138, 1994 | | | am No 95, 1997; No 48, 1998; No 15, 2009 | | s 160ZZW................ | ad No 138, 1994 | | | am No 162, 2001; No 15, 2009; No 101, 2013 | | Division 2 | | | Division 2................ | ad. No. 138, 1994 | | s. 160ZZX................ | ad. No. 138, 1994 | | | am. No. 15, 2009 | | s. 160ZZY................ | ad. No. 138, 1994 | | | rep. No. 143, 2007 | | s. 160ZZZ................ | ad. No. 138, 1994 | | s. 160ZZZA............... | ad. No. 138, 1994 | | | am. No. 95, 1997 | | s. 160ZZZB............... | ad. No. 138, 1994 | | | am. No. 39, 1997 | | | rep. No. 162, 2001 | | s 160ZZZC............... | ad No 138, 1994 | | | am No 64, 2020 | | s. 160ZZZD............... | ad. No. 138, 1994 | | | rep. No. 162, 2001 | | s 160ZZZE............... | ad No 138, 1994 | | s 160ZZZF................ | ad No 138, 1994 | | s. 160ZZZG............... | ad. No. 138, 1994 | | | am. No. 39, 1997 | | s. 160ZZZH............... | ad. No. 138, 1994 | | | rs. No. 46, 1998 | | s. 160ZZZI............... | ad. No. 138, 1994 | | Division 3 | | | Division 3................ | ad. No. 138, 1994 | | s. 160ZZZJ............... | ad. No. 138, 1994 | | | am. No. 179, 1999; No. 162, 2001; No. 101, 2006 | | Division 4 | | | Division 4................ | ad. No. 64, 2005 | | s. 160ZZZK............... | ad. No. 64, 2005 | | Division 5 | | | Division 5................ | ad No 84, 2018 | | s 160ZZZL............... | ad No 84, 2018 | | s 160ZZZN............... | ad No 84, 2018 | | s 160ZZZP................ | ad No 84, 2018 | | s 160ZZZR............... | ad No 84, 2018 | | Part IV | | | s. 161................... | am. No. 85, 1959; No. 85, 1967; No. 87, 1978; No. 52, 1986; No. 73, 1989; No. 20, 1990; No. 174, 1997; No. 121, 1999; Nos. 24 and 91, 2000; No. 154, 2007; No 64, 2020 | | s. 161A.................. | ad. No. 174, 1997 | | | am. No. 91, 2000 | | s. 161AA................. | ad. No. 179, 1999 | | | am. No. 161, 2005; No. 9, 2007; No. 88, 2009; No 88, 2013 | | s. 161G.................. | ad. No. 174, 1997 | | s. 162................... | am. No. 52, 1986; No. 17, 1999 | | | rs. No. 91, 2000 | | s. 163................... | am. No. 87, 1978; No. 73, 1989; No. 91, 2000; No. 41, 2011 | | s 163A.................. | ad No 169, 1995 | | | am No 11, 1999; No 179, 1999; No 91, 2000; No 67, 2003; No 101, 2006 | | | rep No 8, 2019 | | s 163AA................. | ad No 11, 1999 | | | am No 101, 2006 | | | rep No 8, 2019 | | s 163B.................. | ad No 169, 1995 | | | am No 45, 1998; No 85, 1998; No 11, 1999; No 178, 1999; No 179, 1999; No 91, 2000; No 106, 2000; No 67, 2003; No 150, 2003; No 79, 2010 | | | rep No 8, 2019 | | s 164................... | am No 41, 2011 | | | rep No 2, 2015 | | s. 166................... | am. No. 161, 2005; No. 41, 2011 | | | rs No 88, 2013 | | s. 166A.................. | ad. No. 20, 1990 | | | am. No. 100, 1991; No. 18, 1993; No. 56, 1994; No. 120, 1995; No. 174, 1997; No. 179, 1999; No. 161, 2005; No. 101, 2006; No 88, 2013 | | s. 167................... | am. No. 108, 1981; No. 41, 2011 | | s 168................... | am. No. 161, 2005; No 88, 2013 | | s 169................... | am. No. 161, 2005 | | s. 169AA................. | ad. No. 79, 2010 | | s. 169A.................. | ad. No. 46, 1986 | | | am. No. 101, 1992; No. 161, 2005 | | s 170................... | am No 88, 1936; No 22, 1942; No 50, 1942; No 28, 1944; No 11, 1947; No 45, 1953; No 101, 1956; No 65, 1957; No 55, 1958; No 70, 1959; No 85, 1959; No 27, 1961; No 94, 1961; No 39, 1962; No 69, 1963; No 46, 1964; No 68, 1964; No 110, 1964; No 38, 1967; No 85, 1967; No 60, 1968; No 87, 1968; No 93, 1969; No 87, 1970; No 51, 1973; No 52, 1973; No 216, 1973 (as am by No 20, 1974); No 126, 1974; No 117, 1975; No 50, 1976; No 205, 1976; No 57, 1977; No 57, 1978; No 172, 1978; No 12, 1979; No 146, 1979; No 19, 1980; No 57, 1980; No 58, 1980; No 124, 1980; No 133, 1980; No 159, 1980; No 108, 1981; No 111, 1981; No 29, 1982; No 38, 1982; No 106, 1982; No 123, 1982; No 49, 1983; No 14, 1984; No 47, 1984; No 76, 1984; No 123, 1984; No 123, 1985; No 173, 1985; No 41, 1986; No 46, 1986; No 52, 1986; No 90, 1986 (as am by No 141, 1987); No 112, 1986; No 61, 1987; No 59, 1988; No 153, 1988; No 97, 1989; No 107, 1989; No 167, 1989; No 20, 1990; No 57, 1990; No 101, 1992; No 224, 1992; No 18, 1993; No 82, 1994; No 138, 1994; No 181, 1994; No 22, 1995; No 30, 1995; No 31, 1995 (as am by No 170, 1995); No 171, 1995; No 78, 1996; No 39, 1997 (as am by No 147, 1997); No 121, 1997; No 147, 1997; No 174, 1997; No 17, 1998; No 41, 1998; No 46, 1998; No 85, 1998; No 70, 1999; No 94, 1999; No 179, 1999; No 89, 2000; No 91, 2000; No 77, 2001; No 167, 2001; No 170, 2001; No 32, 2002; No 57, 2002; No 10, 2003; No 65, 2003; No 66, 2003; No 123, 2003; No 133, 2003; No 20, 2004; No 161, 2005; No 58, 2006; No 101, 2006; No 15, 2007; No 32, 2007; No 80, 2007; No 143, 2007; No 164, 2007; No 133, 2009; No 75, 2010; No 79, 2010; No 41, 2011; No 93, 2011; No 58, 2012; No 115, 2012; No 101, 2013; No 68, 2014; No 109, 2014; No 53, 2016; No 27, 2017; No 49, 2019 | | | ed C163 | | | am No 92, 2020; No 127, 2021; No 75, 2022; No 135, 2024; No 138, 2024 | | s. 170A.................. | ad. No. 103, 1965 | | | rep. No. 161, 2005 | | | ad. No. 12, 2012 | | s. 170AA................. | ad. No. 46, 1986 | | | am. Nos. 20 and 35, 1990; No. 216, 1991; No. 101, 1992; No. 18, 1993; No. 120, 1995; Nos. 11 and 179, 1999; No. 91, 2000; No. 67, 2003 | | | am. No. 101, 2006 | | | rep. No. 101, 2006 | | s 170B.................. | ad No 68, 2014 | | s. 170BA................. | ad. No. 101, 1992 | | | am. No. 179, 1999; No. 23, 2005 | | | rep. No. 161, 2005 | | s. 170BB................. | ad. No. 101, 1992 | | | rep. No. 161, 2005 | | s. 170BCA................ | ad. No. 179, 1999 | | | rep. No. 161, 2005 | | s. 170BC................. | ad. No. 101, 1992 | | | am. No. 179, 1999 | | | rep. No. 161, 2005 | | ss. 170BDA–170BDC........ | ad. No. 179, 1999 | | | rep. No. 161, 2005 | | ss. 170BD–170BI........... | ad. No. 101, 1992 | | | rep. No. 161, 2005 | | s. 170C.................. | ad. No. 103, 1965 | | | am. No. 51, 1973; No. 108, 1981 | | s. 171................... | am. No. 108, 1981; No. 52, 1986; No. 41, 2011 | | s. 171A.................. | ad. No. 161, 2005 | | s. 172................... | rs. No. 87, 1978; No. 123, 1984 | | | am. No. 46, 1986; No. 101, 1992; No. 11, 1999; No. 91, 2000; No. 75, 2005; No. 101, 2006 | | s 172A.................. | am No 88, 2013; No 9, 2025 | | s. 174................... | am. No. 87, 1978; No. 123, 1984; No. 73, 1989 | | s 175A.................. | ad No 216, 1991 | | | am No 161, 2005; No 88, 2013; No 92, 2020 | | s 176................... | am No 216, 1973 (as am by No 20, 1974) | | | rep No 2, 2015 | | s 177................... | am No 216, 1973 (as am by No 20, 1974); No 23, 1987; No 216, 1991; No 174, 1997 | | | rep No 2, 2015 | | Part IVA | | | Part IVA................. | ad. No. 110, 1981 | | s 177A.................. | ad No 110, 1981 | | | am No 135, 1990; No 208, 1992; No 46, 1998; No 11, 1999; No 16, 1999; No 173, 2000; No 143, 2007; No 170, 2015; No 54, 2016; No 27, 2017; No 124, 2018; No 92, 2020; No 9, 2025 | | s 177B.................. | ad. No. 110, 1981 | | | am No 37, 1990; No 135, 1990; No 208, 1992; No 22, 1995; No 85, 1998; No 25, 2000; No 10, 2003; No 101, 2006; No 79, 2010; No 59, 2019 | | s 177C.................. | ad No 110, 1981 | | | am No 135, 1990; No 208, 1992; No 16, 1998; No 41, 1998; No 46, 1998; No 11, 1999; No 16, 1999; No 169, 1999; No 173, 2000; No 133, 2003; No 101, 2006; No 143, 2007; No 88, 2013; No 101, 2013; No 96, 2014; No 21, 2015; No 54, 2016; No 8, 2019; No 92, 2020; No 9, 2025 | | s. 177CA................. | ad. No. 95, 1997 | | | rep. No. 101, 2013 | | s 177CB................. | ad No 101, 2013 | | | am No 88, 2013; No 96, 2014; No 21, 2015; No 170, 2015; No 54, 2016; No 27, 2017; No 92, 2020; No 9, 2025 | | s. 177D.................. | ad. No. 110, 1981 | | | am. No. 144, 2008 | | | rs. No. 101, 2013 | | s 177DA................. | ad No 170, 2015 | | | am No 124, 2018 | | s. 177E.................. | ad. No. 110, 1981 | | | am. No. 163, 2001; No. 41, 2011 | | s 177EA................. | ad No 47, 1998 | | | am No 93, 1999; No 163, 2001 | | | rs No 16, 2003 | | | am No 66, 2003; No 58, 2006; No 15, 2007; No 79, 2007; No 101, 2013; No 2, 2015; N