Income Tax Assessment Act 1936
full-source-retrieval-0169Document excerpt 169
| ad. No. 145, 1995 | | | rep. No. 16, 1999 | | Subdiv. E of Div. 4A of....... Part III (ss. 89E, 89EA, 89EB) | ad. No. 145, 1995 rep. No. 16, 1999 | | ss. 89E, 89EA, 89EB......... | ad. No. 145, 1995 | | | rep. No. 16, 1999 | | Subdiv. F of Div. 4A of....... Part III (ss. 89F, 89FA–89FD) | ad. No. 145, 1995 rep. No. 16, 1999 | | s. 89F................... | ad. No. 145, 1995 | | | rep. No. 16, 1999 | | s. 89FA.................. | ad. No. 145, 1995 | | | am. No. 41, 1998 | | | rep. No. 16, 1999 | | Heading to s. 89FB(2)........ | am. No. 41, 1998 | | | rep. No. 16, 1999 | | ss. 89FB, 89FC............. | ad. No. 145, 1995 | | | am. No. 41, 1998 | | | rep. No. 16, 1999 | | s. 89FD.................. | ad. No. 145, 1995 | | | rep. No. 16, 1999 | | Subdiv. G of Div. 4A of....... Part III (ss. 89G, 89GA–89GH) | ad. No. 145, 1995 rep. No. 16, 1999 | | ss. 89G, 89GA–89GH........ | ad. No. 145, 1995 | | | rep. No. 16, 1999 | | Subdiv. H of Div. 4A of....... Part III (ss. 89H, 89HA) | ad. No. 145, 1995 rep. No. 16, 1999 | | ss. 89H, 89HA............. | ad. No. 145, 1995 | | | rep. No. 16, 1999 | | Subdiv. J of Div. 4A of....... Part III (ss. 89J, 89JA–89JC) | ad. No. 145, 1995 rep. No. 16, 1999 | | ss. 89J, 89JA–89JC.......... | ad. No. 145, 1995 | | | rep. No. 16, 1999 | | s. 93A................... | ad. No. 22, 1942 | | | rep. No. 48, 1950 | | s. 95A................... | ad. No. 11, 1947 | | | rep. No. 45, 1953 | | | ad. No. 126, 1974 | | | rep. No. 117, 1975 | | s. 100A.................. | ad. No. 22, 1942 | | | rs. No. 11, 1947 | | | rep. No. 48, 1950 | | s. 102AA................. | ad. No. 50, 1942 | | | am. No. 4, 1945 | | | rep. No. 85, 1959 | | Div. 6A of Part III........... (ss. 102A, 102B) | ad. No. 58, 1941 rep. No. 48, 1950 | | ss. 102A, 102B............. | ad. No. 58, 1941 | | | rep. No. 48, 1950 | | Div. 7 of Part III............ (ss. 103–109) | rep. No. 90, 1952 | | s. 103................... | rep. No. 90, 1952 | | s. 103A.................. | ad. No. 44, 1951 | | | rep. No. 90, 1952 | | ss. 103B–103D............. | ad. No. 44, 1951 | | | rep. No. 90, 1952 | | s. 104................... | rep. No. 90, 1952 | | s. 105................... | am. No. 44, 1948; No. 48, 1950 | | | rs. No. 90, 1952 | | | am. No. 85, 1959 | | | rep. No. 110, 1964 | | s. 106................... | rep. No. 90, 1952 | | ss. 106A–106D............. | ad. No. 51, 1973 | | | rep. No. 205, 1976 | | ss. 107–109............... | rep. No. 90, 1952 | | s. 109A.................. | ad. No. 58, 1941 | | | am. No. 3, 1944 | | | rep. No. 90, 1952 | | Div. 8 (ss. 110–116DK)....... | rep. No 89, 2000 | | Heading to Subdiv. A of....... Div. 8 of Part III | ad. No. 216, 1991 rep. No. 89, 2000 | | s. 110................... | am. No. 22, 1942; No. 17, 1961; No. 110, 1964; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 138, 1987; No. 11, 1988; No. 97, 1989 (as am. by No. 105, 1989); No. 105, 1989; Nos. 20 and 57, 1990; No. 5, 1991; No. 80, 1992; No. 208, 1992 (as am. by No. 7, 1993); Nos. 7, 17 and 82, 1993; No. 5, 1995; Nos. 39, 62 and 121, 1997; No. 46, 1998; Nos. 16 and 44, 1999; No. 89, 2000 | | | rep. No. 89, 2000 | | s. 110A.................. | ad. No. 17, 1961 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 49, 1985 | | | ad. No. 89, 2000 | | | rep. No. 89, 2000 | | ss. 110B, 110C............. | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 110CA................. | ad. No. 82, 1994 | | | rep. No. 89, 2000 | | s. 111................... | rs. No. 47, 1984 | | | am. No. 62, 1987; No. 105, 1989; No. 62, 1997 | | | rep. No. 89, 2000 | | s. 111A.................. | ad. No. 105, 1989 | | | am. No. 5, 1991; No. 56, 1994 | | | rep. No. 56, 1994 | | s. 111AA................. | ad. No. 20, 1990 | | | am. No. 5, 1991; No. 56, 1994 | | | rep. No. 56, 1994 | | s. 111AB................. | ad. No. 56, 1994 | | | rep. No. 89, 2000 | | Heading to s. 111AC......... | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 111AC................. | ad. No. 56, 1994 | | | am. Nos. 39 and 62, 1997 | | | rep. No. 89, 2000 | | s. 111AD................. | ad. No. 56, 1994 | | | am. Nos. 39 and 62, 1997 | | | rep. No. 89, 2000 | | s. 111B.................. | ad. No. 105, 1989 | | | am. Nos. 39 and 121, 1997 | | | rep. No. 89, 2000 | | s. 111C.................. | ad. No. 105, 1989 | | | am. No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997 | | | rep. No. 89, 2000 | | s. 111D.................. | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 111E.................. | ad. No. 105, 1989 | | | am. No. 121, 1997 | | | rep. No. 89, 2000 | | s. 112................... | am. No. 47, 1984 | | | rs. No. 105, 1989 (as am. by No. 56, 1994) | | | am. No. 20, 1990; No. 56, 1994 | | | rs. No. 56, 1994 | | | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 112A.................. | ad. No. 17, 1961 | | | am. No. 51, 1973; No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 52, 1986; No. 105, 1989; No. 5, 1991; No. 80, 1992; No. 62, 1997; No. 16, 1999 | | | rep. No. 89, 2000 | | s. 112BA................. | ad. No. 56, 1994 | | | rep. No. 89, 2000 | | s. 112B.................. | ad. No. 51, 1986 | | | rep. No. 5, 1991 | | s. 112C.................. | ad. No. 80, 1992 | | | am. No. 16, 1999 | | | rep. No. 89, 2000 | | s. 113................... | rs. No. 17, 1961 | | | am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 105, 1989; No. 216, 1991; No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997 | | | rep. No. 89, 2000 | | s. 113A.................. | ad. No. 56, 1994 | | | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 114................... | am. No. 108, 1981; No. 16, 1999 | | | rep. No. 89, 2000 | | ss. 114A, 114B............. | ad. No. 16, 1999 | | | rep. No. 89, 2000 | | s. 115................... | am. No. 22, 1942 | | | rs. No. 17, 1961 | | | am. Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 108, 1981; No. 47, 1984 | | | rs. No. 49, 1985 | | | am. No. 51, 1986 | | | rep. No. 97, 1989 | | s. 115A.................. | ad. No. 17, 1961 | | | am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984 | | | rep. No. 49, 1985 | | s. 116................... | am. No. 47, 1984 | | | rep. No. 97, 1989 | | s. 116AA................. | ad. No. 165, 1973 | | | am. No. 108, 1981; No. 51, 1986 | | | rep. No. 62, 1987 | | s. 116A.................. | ad. No. 17, 1961 | | | am. No. 47, 1972; No. 51, 1973; No. 108, 1981 | | | rep. No. 49, 1985 | | ss. 116B, 116C............. | ad. No. 17, 1961 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 49, 1985 | | s. 116CA................. | ad. No. 105, 1989 | | | am. No. 62, 1997 | | | rep. No. 89, 2000 | | Heading to s. 116CB......... | rs. No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116CB................. | ad. No. 105, 1989 | | | am. No. 5, 1991; No. 46, 1998; No. 16, 1999; No. 89, 2000 | | | rep. No. 89, 2000 | | Heading to s. 116CC......... | rs. No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116CC................. | ad. No. 105, 1989 | | | am. No. 62, 1997; No. 46, 1998 | | | rep. No. 89, 2000 | | Heading to s. 116CD......... | rs. No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116CD................. | ad. No. 105, 1989 | | | am. No. 62, 1997; No. 46, 1998; No. 89, 2000 | | | rep. No. 89, 2000 | | s. 116CE................. | ad. No. 105, 1989 | | | am. No. 5, 1991; Nos. 62 and 121, 1997; No. 46, 1998; No. 16, 1999 | | | rep. No. 89, 2000 | | s. 116CF................. | ad. No. 105, 1989 | | | am. No. 118, 1993; No. 56, 1994; No. 62, 1997; No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116CG................. | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 116CH................. | ad. No. 105, 1989 | | | am. Nos. 39 and 62, 1997 | | | rep. No. 89, 2000 | | s. 116CJ................. | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 116D.................. | ad. No. 17, 1961 | | | am. No. 108, 1981; No. 101, 1992 | | | rep. No. 89, 2000 | | Subdiv. AA of Div. 8 of....... Part III (ss. 116DAA–116DAD, 116DADA, 116DAE, 116DAF) | ad. No. 62, 1997 rep. No. 89, 2000 | | s. 116DAA............... | ad. No. 62, 1997 | | | rep. No. 89, 2000 | | Note to s. 116DAA.......... | rep. No. 44, 1999 | | Notes 1, 2 to s. 116DAA....... | ad. No. 44, 1999 | | | rep. No. 89, 2000 | | Heading to s. 116DAB........ | rs. No. 44, 1999 | | | rep. No. 89, 2000 | | ss. 116DAB–116DAD,........ 116DADA, 116DAE, 116DAF | ad. No. 62, 1997 rep. No. 89, 2000 | | Subdiv. B of Div. 8.......... of Part III (ss. 116DA–116DK) | ad. No. 216, 1991 rep. No. 89, 2000 | | ss. 116DA, 116DB.......... | ad. No. 216, 1991 | | | rep. No. 89, 2000 | | Heading to s. 116DC......... | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 116DC................. | ad. No. 216, 1991 | | | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 116DD................. | ad. No. 216, 1991 | | | rep. No. 89, 2000 | | Heading to s. 116DE......... | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 116DE................. | ad. No. 216, 1991 | | | am. No. 62, 1997 | | | rep. No. 89, 2000 | | s. 116DF................. | ad. No. 216, 1991 | | | am. No. 62, 1997 | | | rep. No. 89, 2000 | | ss. 116DG–116DJ........... | ad. No. 216, 1991 | | | rep. No. 89, 2000 | | s. 116DK................. | ad. No. 216, 1991 | | | am. No. 46, 1998 | | | rep. No. 89, 2000 | | Div. 8A of Part III........... (ss. 116E–116J) | ad. No. 47, 1984 rep. No. 89, 2000 | | Heading to Subdiv. A of....... Div. 8A of Part III | ad. No. 44, 1999 rep. No. 89, 2000 | | s. 116E.................. | ad. No. 47, 1984 | | | am. Nos. 11 and 87, 1988; No. 105, 1989; No. 57, 1990; Nos. 7, 17, 55 and 82, 1993; No. 120, 1995; No. 60, 1996; Nos. 39 and 121, 1997; No. 46, 1998; No. 44, 1999; No. 89, 2000 | | | rep. No. 89, 2000 | | s. 116F.................. | ad. No. 47, 1984 | | | rep. No. 89, 2000 | | ss. 116FA, 116FB........... | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 116FC................. | ad. No. 82, 1994 | | | rep. No. 89, 2000 | | s. 116G.................. | ad. No. 47, 1984 | | | am. No. 11, 1988 | | | rs. No. 105, 1989 | | | am. No. 44, 1999 | | | rep. No. 89, 2000 | | Heading to s. 116GA......... | rs. No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116GA................. | ad. No. 105, 1989 | | | am. No. 120, 1995; No. 46, 1998; No. 44, 1999; No. 89, 2000 | | | rep. No. 89, 2000 | | Heading to s. 116GB......... | rs. No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116GB................. | ad. No. 105, 1989 | | | am. No. 46, 1998; No. 44, 1999; No. 89, 2000 | | | rep. No. 89, 2000 | | s. 116GC................. | ad. No. 105, 1989 | | | am. Nos. 39 and 121, 1997 | | | rep. No. 89, 2000 | | s. 116GD................. | ad. No. 105, 1989 | | | am. No. 44, 1999 | | | rep. No. 89, 2000 | | s. 116GE................. | ad. No. 56, 1994 | | | rep. No. 89, 2000 | | s. 116H.................. | ad. No. 47, 1984 | | | am. No. 56, 1994; No. 44, 1999 | | | rep. No. 89, 2000 | | s. 116HA................. | ad. No. 105, 1989 | | | am. No. 56, 1994 | | | rep. No. 56, 1994 | | s. 116HAA............... | ad. No. 55, 1993 | | | rep. No. 56, 1994 | | Heading to s. 116HAB........ | am. No. 44, 1999 | | ss. 116HAB, 116HAC........ | ad. No. 56, 1994 | | | am. No. 39, 1997; No. 44, 1999 | | | rep. No. 89, 2000 | | s. 116HAD............... | ad. No. 56, 1994 | | | rep. No. 89, 2000 | | s. 116HB................. | ad. No. 105, 1989 | | | am. No. 46, 1998 | | | rep. No. 89, 2000 | | s. 116HC................. | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 116HD................. | ad. No. 105, 1989 | | | am. No. 39, 1997; No. 44, 1999 | | | rep. No. 89, 2000 | | s. 116HE................. | ad. No. 105, 1989 | | | rep. No. 89, 2000 | | s. 116J.................. | ad. No. 47, 1984 | | | am. No. 35, 1992 | | | rep. No. 89, 2000 | | Subdiv. B of Div. 8A......... of Part III (ss. 116K–116Q) | ad. No. 44, 1999 rep. No. 89, 2000 | | ss. 116K–116Q............. | ad. No. 44, 1999 | | | rep. No. 89, 2000 | | Div. 9A of Part III........... (ss. 121A–121C) | ad. No. 63, 1947 rep. No. 62, 1955 | | Div. 9A of Part III........... (ss. 121A, 121B) | ad. No. 62, 1955 | | Div. 9A of Part III (s. 121A).... | rep. No. 154, 1981 | | s. 121A.................. | ad. No. 63, 1947 | | | rs. No. 62, 1955 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 154, 1981 | | s. 121B.................. | ad. No. 63, 1947 | | | rs. No. 62, 1955 | | | rep. No. 65, 1957 | | s. 121C.................. | ad. No. 63, 1947 | | | rep. No. 62, 1955 | | Heading to Div. 9B of Part III... | am. No. 47, 1984 rep. No. 97, 1989 | | Div. 9B of Part III........... (ss. 121B–121E) | ad. No. 17, 1961 | | Div. 9B of Part III........... (ss. 121B, 121BA, 121CC, 121D, 121DA, 121DAA, 121DAAA, 121DAB, 121DB–121DD, 121E) | rep. No. 97, 1989 | | s. 121B.................. | ad. No. 17, 1961 | | | rs. No. 110, 1964 | | | am. No. 51, 1973; No. 108, 1981; No. 47, 1984; Nos. 49 and 123, 1985; No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121BA................. | ad. No. 110, 1964 | | | am. No. 103, 1965; No. 51, 1973; No. 108, 1981 | | | rep. No. 47, 1984 | | | ad. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121C.................. | ad. No. 17, 1961 | | | am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 54, 1983 | | | rep. No. 49, 1985 | | | ad. No. 123, 1985 | | | rep. No. 138, 1987 | | s. 121CA................. | ad. No. 110, 1964 | | | am. No. 51, 1973; Nos. 49 and 123, 1985 | | | rep. No. 138, 1987 | | s. 121CB................. | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 108, 1981 | | | rs. No. 47, 1984 | | | am. No. 123, 1985 | | | rep. No. 138, 1987 | | s. 121CC................. | ad. No. 123, 1985 | | | rs. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121D.................. | ad. No. 17, 1961 | | | rs. No. 110, 1964 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 49, 1985 | | | ad. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DA................. | ad. No. 110, 1964 | | | am. No. 108, 1981; No. 47, 1984; Nos. 49 and 123, 1985; No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DAA............... | ad. No. 47, 1984 | | | am. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DAAA.............. | ad. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DAB................ | ad. No. 47, 1984 | | | am. Nos. 49 and 123, 1985 | | | rs. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DB................. | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 47, 1984; No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DC................. | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 47, 1984 | | | rs. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DD................. | ad. No. 110, 1964 | | | am. No. 103, 1965; No. 47, 1972; No. 51, 1973; No. 126, 1977; No. 106, 1982 | | | rs. No. 47, 1984 | | | am. No. 138, 1987 | | | rep. No. 97, 1989 | | s. 121DE................. | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 49, 1985 | | s. 121E.................. | ad. No. 17, 1961 | | | am. No. 51, 1973 | | | rep. No. 97, 1989 | | Div. 10 of Part III........... (ss. 122–124) | rep. No. 60, 1968 | | s. 122................... | rep. No. 60, 1968 | | s. 122AA................. | ad. No. 69, 1963 | | | rep. No. 60, 1968 | | s. 122AB................. | ad. No. 70, 1959 | | | rep. No. 60, 1968 | | s. 122E.................. | ad. No. 60, 1968 | | | am. No. 126, 1974; No. 108, 1981 | | | rep. No. 107, 1989 | | ss. 122F, 122G............. | ad. No. 60, 1968 | | | am. No. 51, 1973; No. 126, 1974; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 122NA................. | ad. No. 108, 1981 | | | rep. No. 107, 1989 | | s. 122Q.................. | ad. No. 60, 1968 | | | am. No. 93, 1969; No. 51, 1973; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 123................... | rs. No. 44, 1951 | | | rep. No. 60, 1968 | | s. 123AA................. | ad. No. 11, 1947 | | | am. No. 44, 1951; No. 18, 1960; No. 69, 1963 | | | rep. No. 60, 1968 | | s. 123A.................. | ad. No. 30, 1939 | | | am. No. 17, 1940; No. 11, 1947; No. 44, 1951; No. 55, 1958; No. 70, 1959; No. 18, 1960 | | | rep. No. 69, 1963 | | s. 124................... | rs. No. 44, 1951 | | | am. No. 110, 1964 | | | rep. No. 60, 1968 | | s. 124A.................. | ad. No. 44, 1951 | | | am. No. 18, 1960 | | | rep. No. 60, 1968 | | s. 124AA................. | ad. No. 103, 1965 | | | rep. No. 60, 1968 | | s. 124B.................. | ad. No. 44, 1951 | | | am. No. 70, 1959 | | | rep. No. 60, 1968 | | s. 124C.................. | ad. No. 44, 1951 | | | am. No. 69, 1963 | | | rep. No. 60, 1968 | | s. 124D.................. | ad. No. 28, 1952 | | | rep. No. 60, 1968 | | s. 124DA................. | ad. No. 39, 1962 | | | am. No. 69, 1963; No. 46, 1964 | | | rep. No. 60, 1968 | | Div. 10AA of Part III......... (ss. 124DB–124DH, 124J–124DN) | ad. No. 69, 1963 rep. No. 126, 1974 | | s. 124AEA................ | ad. No. 57, 1978 | | | rep. No. 107, 1989 | | s. 124ANA............... | ad. No. 108, 1981 | | | rep. No. 107, 1989 | | s. 124AR................. | ad. No. 126, 1974 | | | am. No. 205, 1976; No. 57, 1978; No. 24, 1980; Nos. 108, 109 and 154, 1981; No. 14, 1983 | | | rep. No. 107, 1989 | | s. 124DB................. | ad. No. 69, 1963 | | | am. No. 164, 1973 | | | rep. No. 126, 1974 | | s. 124DC................. | ad. No. 69, 1963 | | | rep. No. 126, 1974 | | s. 124DD................. | ad. No. 69, 1963 | | | am. No. 148, 1968; No. 93, 1969; No. 51, 1973 | | | rep. No. 126, 1974 | | s. 124DE................. | ad. No. 69, 1963 | | | am. No. 51, 1973 | | | rep. No. 126, 1974 | | s. 124DF................. | ad. No. 69, 1963 | | | am. No. 103, 1965; No. 50, 1966; No. 93, 1969; No. 51, 1973 | | | rep. No. 126, 1974 | | s. 124DG................. | ad. No. 69, 1963 | | |