Income Tax Assessment Act 1936
full-source-retrieval-0163Document excerpt 163
.... | ad. No. 78, 1988 | | | rep. No. 114, 2009 | | Heading to Subdiv. G......... of Div. 3 of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | ss. 251JK, 251JM........... | ad. No. 78, 1988 | | | rep. No. 114, 2009 | | Heading to Subdiv. H......... of Div. 3 of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | s. 251K.................. | ad. No. 10, 1943 | | | am. No. 11, 1947; No. 143, 1965; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 57, 1977; No. 172, 1978; No. 108, 1981; No. 123, 1984 (as am. by No. 65, 1985); No. 48, 1986; No. 78, 1988; No. 146, 2001 | | | rep. No. 114, 2009 | | Heading to Div. 4........... of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | ss. 251KA–251KE.......... | ad. No. 78, 1988 | | | rep. No. 114, 2009 | | Heading to Div. 5........... of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | s. 251KF................. | ad. No. 78, 1988 | | | rep. No. 114, 2009 | | Heading to Div. 6........... of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | ss. 251KG, 251KH.......... | ad. No. 78, 1988 | | | am. No. 146, 2001; No. 143, 2007 | | | rep. No. 114, 2009 | | s. 251KJ................. | ad. No. 78, 1988 | | | am. No. 146, 2001; No. 143, 2007 | | | rep. No. 114, 2009 | | s. 251KK................. | ad. No. 78, 1988 | | | am. No. 146, 2001; No. 143, 2007 | | | rep. No. 114, 2009 | | Heading to Div. 7........... of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | s. 251L.................. | ad. No. 10, 1943 | | | am. No. 28, 1944; No. 11, 1947; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 123, 1984; No. 48, 1986; No. 91, 2000; No. 73, 2006 | | | rep. No. 114, 2009 | | s. 251LA................. | ad. No. 91, 2000 | | | rep. No. 114, 2009 | | s. 251M.................. | ad. No. 10, 1943 | | | am. No. 108, 1981; No. 101, 1992; No. 11, 1999; No. 75, 2005; No. 101, 2006 | | | rep. No. 114, 2009 | | s. 251N.................. | ad. No. 10, 1943 | | | am. No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 123, 1984; No. 48, 1986; No. 78, 1988; No. 146, 2001; No. 143, 2007 | | | rep. No. 114, 2009 | | s. 251O.................. | ad. No. 10, 1943 | | | am. No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 123, 1984; No. 78, 1988; No.143, 2007 | | | rep. No. 114, 2009 | | Heading to Div. 8........... of Part VIIA | ad. No. 78, 1988 rep. No. 114, 2009 | | s. 251P.................. | ad. No. 10, 1943 | | | am. No. 123, 1984 | | | rep. No. 114, 2009 | | s. 251Q.................. | ad. No. 11, 1947 | | | am. No. 51, 1973 | | | rep. No. 114, 2009 | | ss. 251QA, 251QB.......... | ad. No. 78, 1988 | | | rep. No. 114, 2009 | | Part VIIB | | | Part VIIB heading........... | rs No 17, 1999 | | Part VIIB................. | ad. No. 51, 1983 | | s 251R.................. | ad No 53, 1976 | | | am No 98, 1976; No 90, 1978; No 123, 1978; No 108, 1981; No 106, 1982 | | | rs No 51, 1983 | | | am No 173, 1985; No 58, 1987; No 78, 1988; No 57, 1990; No 135, 1990; No 5, 1991; No 100, 1991; No 80, 1992; No 17, 1996; No 17, 1999; No 83, 1999; No 179, 1999; No 45, 2000; No 63, 2005; No 161, 2005; No 101, 2006; No 82, 2007; No 144, 2008; No 88, 2009; No 65, 2010; No 41, 2011; No 46, 2011; No 12, 2012; No 68, 2014; No 70, 2015; No 26, 2018 | | | ed C160 | | s 251S................... | ad No 53, 1976 | | | am No 126, 1977; No 123, 1978; No 108, 1981 | | | rs No 51, 1983 | | | am No 49, 1985; No 105, 1989; No 100, 1991; No 56, 1997; No 80, 2006; No 15, 2007; No 41, 2011; No 12, 2012; No 2, 2015; No 53, 2015; No 53, 2016 | | s. 251T.................. | ad. No. 53, 1976 | | | rs. No. 51, 1983 | | | am. No. 56, 1997; No. 12, 2012; No 53, 2015 | | s 251U.................. | ad No 53, 1976 | | | am No 90, 1978; No 123, 1978; No 108, 1981; No 49, 1985; No 173, 1985 (as am by No 49, 1986) | | | rs No 51, 1983 | | | am No 100, 1991; No 216, 1991; No 80, 1992; No 146, 1995; No 17, 1996; No 39, 2002; No 52, 2004; No 97, 2008; No 144, 2008; No 88, 2009; No 12, 2012; No 2, 2015; No 53, 2015; No 59, 2017; No 26, 2018; No 42, 2019 | | s. 251V.................. | ad. No. 56, 1997 | | | am. No. 12, 2012 | | s. 251VA................. | ad. No. 56, 1997 | | | am. No. 12, 2012 | | s. 251W................. | ad. No. 53, 1976 | | | rs. No. 98, 1976 | | | am. No. 108, 1981 | | | rs. No. 51, 1983 | | | am. No. 17, 1999; No. 12, 2012 | | s. 251X.................. | ad. No. 53, 1976 | | | rs. No. 98, 1976; No. 51, 1983; No. 17, 1999 | | | am. No. 12, 2012 | | s. 251Y.................. | ad. No. 51, 1983 | | | rep. No. 101, 2006 | | Heading to s. 251Z.......... | rs. No. 12, 2012 | | s. 251Z.................. | ad. No. 17, 1999 | | Part VIII | | | s 252................... | am No 143, 1965; No 108, 1981; No 123, 1984; No 146, 2001; No 4, 2007; No 143, 2007; No 41, 2011; No 180, 2012; No 2, 2015; No 4, 2016 | | s 252A.................. | ad No 12, 1979 | | | am No 123, 1984; No 146, 2001; No 143, 2007; No 41, 2011; No 2, 2015 | | s. 253................... | ad. No. 180, 2012 | | s 254................... | am No 87, 1978; No 108, 1981; No 123, 1984; No 52, 1986; No 101, 1992; No 11, 1999; No 178, 1999; No 43, 2000; No 75, 2005; No 101, 2006; No 143, 2007; No 79, 2010; No 41, 2011; No 8, 2019 | | s 255................... | am No 50, 1942; No 4, 1968; No 108, 1981; No 123, 1984; No 52, 1986 (as am by No 141, 1987); No 154, 1986; No 101, 1992; No 224, 1992; No 11, 1999; No 178, 1999; No 179, 1999; No 163, 2001; No 75, 2005; No 101, 2006; No 79, 2007; No 79, 2010; No 41, 2011; No 53, 2016; No 8, 2019 | | s. 257................... | am. No. 52, 1986; No. 41, 2011 | | s. 258................... | am. No. 87, 1978; No. 123, 1984; No. 101, 1992; Nos. 11, 178 and 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 259................... | am. No. 87, 1978; No. 108, 1981; No. 123, 1984; No. 101, 1992; Nos. 11, 178 and 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 260................... | am. No. 110, 1981 | | s. 262................... | am. No. 41, 2011 | | s. 262A.................. | ad. No. 10, 1943 | | | am. No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 123, 1984 | | | rs. No. 20, 1990 | | | am. No. 135, 1990; No. 216, 1991; Nos. 35, 98, 191, 208 and 224, 1992; No. 57, 1993; No. 138, 1994; No. 145, 1995; No. 39 (as am. by No. 121, 1997); Nos. 121 and 174, 1997; Nos. 16, 17 and 48, 1998; Nos. 16, 93 and 178, 1999; Nos. 58, 86 and 91, 2000; Nos. 77, 146 and 162, 2001; Nos. 53 and 57, 2002; No. 142, 2003; Nos. 41, 64 and 161, 2005; No. 101, 2006; Nos. 15, 79 and 164, 2007; No. 15, 2009; No 93, 2011 (as am by No 110, 2014); No 65, 2019; No 23, 2024 | | s 263................... | am No 62, 1987; No 91, 2000; No 41, 2011 | | | rep No 2, 2015 | | s 264................... | am No 41, 1998; No 41, 2011 | | | rep No 2, 2015 | | s. 264AA................. | ad. No. 85, 1998 | | | am. No. 146, 2001; No. 88, 2009 | | | rep. No. 79, 2010 | | s 264A.................. | ad No 5, 1991 | | | am No 46, 2011; No 2, 2015 | | | rep No 8, 2019 | | s. 264BB................. | ad. No. 128, 1998 | | | am. No. 32, 2007; No. 26, 2012; No 105, 2013 | | s. 264BA................. Renumbered s. 264CA........ | ad. No. 56, 1997 (as am. by No. 11, 1999) No. 57, 2002 | | s. 264CA................. | rep. No. 101, 2006 | | s. 265................... | am. No. 50, 1942; No. 44, 1951; No. 1, 1953; No. 143, 1965; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 117, 1975 (as am. by No. 50, 1976); No. 50, 1976; Nos. 57 and 87, 1978; No. 62, 1979; No. 133, 1980; Nos. 63 and 123, 1984; No. 123, 1985; No. 48, 1986; No. 101, 1992; No. 175, 1995; Nos. 11 and 178, 1999 | | | rep. No. 67, 2003 | | s. 265A.................. | ad. No. 3, 1944 | | | am. Nos. 4 and 37, 1945; No. 101, 1956; No. 98, 1962; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 87, 1978; No. 108, 1981; No. 173, 1985 (as am. by No. 49, 1986); No. 73, 1989; No. 179, 1999; No. 52, 2004; No. 101, 2006; No 17, 2025 | | s. 265B.................. | ad. No. 49, 1986 | | | am No 47, 2016 | | s. 266................... | am. No. 143, 1965; No. 53, 1973; No. 165, 1976; No. 108, 1981; No. 123, 1984; No. 23, 1987; No. 39, 1997; No. 143, 2007 | | Part IX.................. | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 267................... | ad. No. 97, 1989 | | | am. No. 105, 1989; Nos. 35, 58 and 61, 1990; No. 208, 1992; Nos. 7 and 82, 1993; Nos. 82 and 181, 1994; No. 62, 1997; No. 89, 2000; Nos. 83 and 101, 2004; No. 56, 2010 | | | rep. No. 15, 2007 | | s. 268................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 269................... | ad. No. 97, 1989 | | | am. No. 105, 1989; No. 82, 1993 | | | rep. No. 15, 2007 | | s. 269A.................. | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 269B.................. | ad. No. 105, 1989 | | | am. No. 56, 1994; No. 169, 1995; No. 121, 1997; No. 101, 2004; No. 63, 2005 | | | rep. No. 15, 2007 | | s. 270................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 271................... | ad. No. 97, 1989 | | | am. No. 82, 1994 | | | rep. No. 15, 2007 | | s. 271A.................. | ad. No. 82, 1994 | | | rep. No. 15, 2007 | | s. 272................... | ad. No. 97, 1989 | | | am. No. 105, 1989; No. 181, 1994 | | | rep. No. 15, 2007 | | s. 273................... | ad. No. 97, 1989 | | | am. No. 63, 1998; No. 96, 1999; No. 163, 2001 | | | rep. No. 15, 2007 | | s. 273A.................. | ad. No. 105, 1989 | | | am. No. 58, 1990; No. 93, 2004 | | | rep. No. 15, 2007 | | s. 273B.................. | ad. No. 105, 1989 | | | am. No. 58, 1990 | | | rep. No. 15, 2007 | | s. 274................... | ad. No. 97, 1989 | | | am. No. 105, 1989; Nos. 20, 61 and 135, 1990; Nos. 92 and 101, 1992; Nos. 7 and 118, 1993; No. 181, 1994; No. 53, 1995; Nos. 62 and 147, 1997; No. 179, 1999; No. 51, 2002; No. 111, 2003; No. 83, 2004; No. 78, 2005; Nos. 32 and 101, 2006 | | | rep. No. 15, 2007 | | s. 275................... | ad. No. 97, 1989 | | | rs. No. 105, 1989 | | | am. No. 101, 1992; No. 101, 2004 | | | rep. No. 15, 2007 | | s. 275A.................. | ad. No. 105, 1989 | | | am. No. 82, 1993; No. 48, 1998 | | | rep. No. 15, 2007 | | s. 275B.................. | ad. No. 105, 1989 | | | am. Nos. 101 and 208, 1992; No. 181, 1994; No. 80, 2006 | | | rep. No. 15, 2007 | | s. 275C.................. | ad. No. 105, 1989 | | | am. No. 208, 1992 | | | rep. No. 80, 2006 | | s. 276................... | ad. No. 97, 1989 | | | am. No. 105, 1989; No. 7, 1993; No. 62, 1997; No. 23, 2005 | | | rep. No. 15, 2007 | | s. 277................... | ad. No. 97, 1989 | | | rs. No. 181, 1994 | | | rep. No. 15, 2007 | | s. 277AA................. | ad. No. 62, 1997 | | | rep. No. 15, 2007 | | s. 277A.................. | ad. No. 181, 1994 | | | am. No. 101, 2006 | | | rep. No. 15, 2007 | | s. 278................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 279................... | ad. No. 97, 1989 | | | am. No. 105, 1989; No. 58, 1990; No. 101, 1992 | | | rep. No. 15, 2007 | | ss. 279A, 279B............. | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 279D.................. | ad. No. 105, 1989 | | | am. No. 101, 2004 | | | rep. No. 15, 2007 | | s. 279E.................. | ad. No. 76, 1996 | | | am. No. 89, 2000; No. 101, 2004 | | | rep. No. 15, 2007 | | s. 280................... | ad. No. 97, 1989 | | | am. No. 105, 1989; No. 61, 1990 | | | rep. No. 15, 2007 | | s. 281................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 281A.................. | ad. No. 168, 2001 | | | rep. No. 15, 2007 | | s. 282................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 282A.................. | ad. No. 105, 1989 | | | am. No. 83, 2004 | | | rep. No. 15, 2007 | | s. 282B.................. | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 283................... | ad. No. 97, 1989 | | | rs. No. 105, 1989 | | | am. No. 58, 1990; No. 93, 2004 | | | rep. No. 15, 2007 | | ss. 284, 285............... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 286................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 286A.................. | ad. No. 105, 1989 | | | am. No. 61, 1990 | | | rep. No. 15, 2007 | | s. 287................... | ad. No. 97, 1989 | | | am. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 288................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 288A.................. | ad. No. 181, 1994 | | | rep. No. 15, 2007 | | Div. 4A of Part IX........... | ad. No. 181, 1994 | | | rep. No. 15, 2007 | | s. 288B.................. | ad. No. 181, 1994 | | | rep. No. 15, 2007 | | s. 289................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 289A.................. | ad. No. 76, 1996 | | | am. No. 101, 2004 | | | rep. No. 15, 2007 | | s. 290................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 290A.................. | ad. No. 105, 1989 | | | am. No. 20, 1990; No. 101, 1992; No. 7, 1993; No. 101, 2004 | | | rep. No. 15, 2007 | | s. 291................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 291A.................. | ad. No. 105, 1989 | | | am. No. 83, 2004 | | | rep. No. 15, 2007 | | ss. 292, 293............... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | ss. 294, 295............... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 296................... | ad. No. 97, 1989 | | | am. No. 105, 1989; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 297................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | s. 297A.................. | ad. No. 105, 1989 | | | am. No. 83, 2004 | | | rep. No. 15, 2007 | | s. 297B.................. | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 297C.................. | ad. No. 82, 1994 | | | rep. No. 15, 2007 | | ss. 298, 299............... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | Div. 7A of Part IX........... | ad. No. 62, 1997 | | | rep. No. 15, 2007 | | s. 299A.................. | ad. No. 62, 1997 | | | am. No. 44, 1999; No. 89, 2000 | | | rep. No. 15, 2007 | | s. 299B.................. | ad. No. 62, 1997 | | | am. No. 44, 1999; No. 101, 2004 | | | rep. No. 15, 2007 | | ss. 299C, 299CA............ | ad. No. 62, 1997 | | | rep. No. 15, 2007 | | s. 299D.................. | ad. No. 62, 1997 | | | am. No. 44, 1999; No. 101, 2004 | | | rep. No. 15, 2007 | | ss. 299E–299G............. | ad. No. 62, 1997 | | | rep. No. 15, 2007 | | Heading to Div. 8 of Part IX.... | rs. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 300................... | ad. No. 97, 1989 | | | am. No. 20, 1990 | | | rs. No. 101, 2006 | | | rep. No. 15, 2007 | | Heading to Div. 9 of Part IX.... | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | ss. 300A, 300B............. | ad. No. 105, 1989 | | | am. No. 82, 1993; No. 48, 1998 | | | rep. No. 15, 2007 | | s. 301................... | ad. No. 97, 1989 | | | rep. No. 15, 2007 | | Div. 10 of Part IX........... | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 302................... | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 303................... | ad. No. 105, 1989 | | | am. No. 46, 1998; No. 44, 1999 | | | rep. No. 15, 2007 | | s. 304................... | ad. No. 105, 1989 | | | am. No. 17, 1993; Nos. 39 and 121, 1997 | | | rs. No. 46, 1998; No. 94, 1999 | | | am. No. 58, 2000 | | | rep. No. 15, 2007 | | s. 305................... | ad. No. 105, 1989 | | | rep. No. 101, 2006 | | s. 306................... | ad. No. 105, 1989 | | | rs. No. 46, 1998 | | | rep. No. 15, 2007 | | s. 308................... | ad. No. 105, 1989 | | | am. No. 46, 1998 | | | rep. No. 15, 2007 | | s. 309................... | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 310................... | ad. No. 105, 1989 | | | am. No. 101, 2006 | | | rep. No. 15, 2007 | | s. 311................... | ad. No. 105, 1989 | | | rs. No. 46, 1998 | | | rep. No. 15, 2007 | | s. 315................... | ad. No. 105, 1989 | | | rs. No. 46, 1998 | | | rep. No. 15, 2007 | | Div. 11 of Part IX........... | ad. No. 82, 1993 | | | rep. No. 15, 2007 | | ss. 315A–315E............. | ad. No. 82, 1993 | | | rep. No. 15, 2007 | | s. 315F.................. | ad. No. 82, 1993 | | | am. No. 46, 1998 | | | rep. No. 15, 2007 | | Part X | | | Part X................... | ad. No. 5, 1991 | | Division 1 | | | s. 316................... | ad. No. 5, 1991 | | | am. No. 96, 2004; No. 143, 2007 | | s. 317................... | ad. No. 5, 1991 | | | am. No. 48, 1991; Nos. 35 and 80, 1992; Nos. 17 and 18, 1993; No. 22, 1995; No. 39, 1996; Nos. 39, 121, 155 and 174, 1997; Nos. 46 and 48, 1998; Nos. 58, 79 and 89, 2000; Nos. 77 and 121, 2001; No. 96, 2004; No. 101, 2006; Nos. 15 and 143, 2007; No. 144, 2008; No. 15, 2009; No. 114, 2010; No. 46, 2011 | | | ed C162 | | s. 318................... | ad. No. 5, 1991 | | | am. No. 135, 1990; No. 41, 1998; No. 144, 2008 | | s. 319................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 155, 1997 | | s. 320................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004; No 110, 2014 | | ss. 321–323............... | ad. No. 5, 1991 | | s 324................... | ad No 5, 1991 | | | am No 48, 1991; No 101, 2004; No 143, 2007; No 134, 2024 | | s 325................... | ad No 5, 1991 | | | am No 155, 1997; No 134, 2024 | | ss. 326, 327............... | ad. No. 5, 1991 | | s. 327A.................. | ad. No. 35, 1992 | | | am. No. 80, 1992 | | s. 327B.................. | ad. No. 80, 1992 | | s. 328................... | ad. No. 5, 1991 | | | am. No. 18, 1993; No. 121, 1997; No. 144, 2008; No. 169, 2012 | | ss. 329, 330............... | ad. No. 5, 1991 | | s. 331................... | ad. No. 5, 1991 | | | am. No. 155, 1997 | | s. 332................... | ad. No. 5, 1991 | | | rs. No. 155, 1997 | | | am. No. 96, 2004 | | s. 332A.................. | ad. No. 155, 1997 | | | am. No. 96, 2004 | | | rep No 110, 2014 | | s. 333................... | ad.