Income Tax Assessment Act 1936
full-source-retrieval-0171Document excerpt 171
973 (as am. by No. 20, 1974) | | | rep. No. 48, 1986 | | s. 193................... | am. No. 143, 1965; No. 51, 1973; No. 117, 1975; No. 149, 1979; Nos. 108 and 110, 1981; No. 29, 1982; No. 123, 1984; No. 48, 1986 | | | rep. No. 216, 1991 | | s. 194................... | am. No. 108, 1981 | | | rep. No. 48, 1986 | | s. 195................... | rep. No. 48, 1986 | | s. 196................... | rs. No. 53, 1973; No. 165, 1976 | | | am. No. 87, 1978 | | | rep. No. 48, 1986 | | s. 196A.................. | ad. No. 53, 1973 | | | am. No. 165, 1976; No. 48, 1986 | | | rep. No. 23, 1987 | | s. 197................... | am. No. 53, 1973; No. 165, 1976 | | | rep. No. 48, 1986 | | s. 198................... | rs. No. 165, 1976 | | | am. No. 48, 1986 | | | rep. No. 23, 1987 | | s. 199................... | rs. No. 165, 1976 | | | am. No. 48, 1986; No. 23, 1987 | | | rep. No. 216, 1991 | | s. 200................... | rs. No. 165, 1976 | | | rep. No. 23, 1987 | | s. 200A.................. | ad. No. 19, 1979 | | | rep. No. 23, 1987 | | s. 200B.................. | ad. No. 48, 1986 | | | am. No. 23, 1987 | | | rep. No. 216, 1991 | | s. 201................... | am. No. 123, 1984; No. 48, 1986 | | | rep. No. 216, 1991 | | s. 202................... | rs. No. 123, 1984 | | | am. No. 46, 1986 | | | rep. No. 48, 1986 | | s. 202E.................. | ad. No. 97, 1988 | | | rep. No. 57, 1990 | | s. 202ED................. | ad. No. 97, 1988 | | | rep. No. 57, 1990 | | s. 203................... | rep. No. 5, 1937 | | | ad. No. 87, 1978 | | | rep. No. 73, 1989 | | s. 204A.................. | ad. No. 87, 1978 | | | rep. No. 73, 1989 | | s. 207................... | am. No. 46, 1938; No. 108, 1981; No. 123, 1982; No. 123, 1984; No. 101, 1992; No. 120, 1995 | | | rep. No. 11, 1999 | | s. 207A.................. | ad. No. 101, 1992 | | | am. No. 120, 1995 | | | rep. No. 11, 1999 | | s. 208A.................. | ad. No. 87, 1978 | | | rep. No. 73, 1989 | | s. 208B.................. | ad. No. 87, 1978 | | | am. No. 108, 1981; No. 73, 1989 | | | rep. No. 11, 1999 | | s. 210................... | am. No. 46, 1938 | | | rep. No. 39, 1962 | | ss. 211, 212............... | rep. No. 39, 1962 | | s. 212A.................. | ad. No. 48, 1950 | | | rep. No. 39, 1962 | | s. 217................... | am. No. 87, 1978 | | | rep. No. 123, 1984 | | s. 220AAV............... | ad. No. 47, 1998 | | | rep. No. 11, 1999 | | ss. 220AAX, 220AAY........ | ad. No. 47, 1998 | | | rep. No. 11, 1999 | | s. 220AG................. | ad. No. 138, 1994 | | | rep. No. 47, 1998 | | s. 220AI................. | ad. No. 138, 1994 | | | rep. No. 47, 1998 | | s. 220AT................. | ad. No. 138, 1994 | | | rep. No. 47, 1998 | | s. 220AV................. | ad. No. 138, 1994 | | | am. No. 47, 1998 | | | rep. No. 11, 1999 | | s. 220AW................ | ad. No. 138, 1994 | | | rep. No. 120, 1995 | | s. 221................... | rep. No. 58, 1941 | | | ad. No. 22, 1942 | | | am. No. 6, 1946; No. 43, 1954; No. 85, 1959; No. 143, 1965; No. 50, 1966; No. 51, 1973 | | | rep. No. 134, 1980 | | s. 221AB................. | ad. No. 165, 1973 | | | rep. No. 26, 1974 | | s. 221B.................. | ad. No. 65, 1940 | | | rs. No. 63, 1947 | | | rep. No. 216, 1991 | | Div. 2 of Part VI............ (ss. 221A–221H, 221J–221H, 221P–221Y) | ad. No. 65, 1940 rep. No. 63, 1947 | | ss. 221A–221E............. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221EA................. | ad. No. 87, 1978 | | | rep. No. 73, 1989 | | s. 221EB................. | ad. No. 87, 1978 | | | am. No. 108, 1981 | | | rep. No. 73, 1989 | | s. 221EC................. | ad. No. 45, 1990 | | | am. No. 170, 1995 | | | rep. No. 47, 1998 | | s. 221ED................. | ad. No. 45, 1990 | | | rep. No. 47, 1998 | | ss. 221EDA–221EDC........ | ad. No. 170, 1995 | | | rep. No. 47, 1998 | | s. 221F.................. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221G.................. | ad. No. 65, 1940 | | | am. No. 3, 1944 | | | rs. No. 63, 1947 | | | am. No. 44, 1951; No. 143, 1965; No. 51, 1973; No. 87, 1978; No. 108, 1981; Nos. 47 and 123, 1984; No. 97, 1988; Nos. 73 and 167, 1989; No. 191, 1992; No. 32, 1993 | | | rep. No. 170, 1995 | | s. 221H.................. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221HA................. | ad. No. 10, 1943 | | | rs. No. 3, 1944 | | | rep. No. 63, 1947 | | s. 221J.................. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221KA................. | ad. No. 3, 1944 | | | rep. No. 63, 1947 | | s. 221KB................. | ad. No. 3, 1944 | | | am. No. 4, 1945 | | | rep. No. 63, 1947 | | ss. 221KC, 221KD.......... | ad. No. 3, 1944 | | | rep. No. 63, 1947 | | s. 221KE................. | ad. No. 28, 1944 | | | rep. No. 63, 1947 | | s. 221KF................. | ad. No. 11, 1947 | | | rep. No. 63, 1947 | | s. 221L.................. | ad. No. 65, 1940 | | | am. No. 3, 1944 | | | rs. No. 63, 1947 | | | am. No. 66, 1949; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 123, 1984 | | | rep. No. 170, 1995 | | s. 221M.................. | ad. No. 65, 1940 | | | am. No. 10, 1943; No. 3, 1944 | | | rs. No. 63, 1947 | | | am. No. 143, 1965; No. 108, 1981; No. 123, 1984 | | | rep. No. 170, 1995 | | s. 221N.................. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221NA................. | ad. No. 123, 1984 | | | am. No. 170, 1995; No. 47, 1998 | | | rep. No. 11, 1999 | | s. 221NB................. | ad. No. 123, 1984 | | | rep. No. 120, 1995 | | s. 221P.................. | ad. No. 65, 1940 | | | rs. No. 63, 1947 | | | am. No. 44, 1951; No. 85, 1959; No. 87, 1978; No. 108, 1981; No. 14, 1983; No. 123, 1984; No. 154, 1986; No. 73, 1989; No. 3, 1992; No. 32, 1993 | | | rep. No. 170, 1995 | | s. 221Q.................. | ad. No. 65, 1940 | | | rs. No. 63, 1947 | | | am. No. 216, 1973 (as am. by No. 20, 1974); No. 87, 1978; No. 133, 1980; No. 123, 1984; No. 97, 1988; No. 73, 1989 | | | rep. No. 170, 1995 | | ss. 221R, 221S............. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221TA................. | ad. No. 87, 1978 | | | am. No. 108, 1981 | | | rep. No. 73, 1989 | | s. 221T.................. | ad. No. 65, 1940 | | | rs. No. 63, 1947 | | | am. No. 143, 1965; No. 108, 1981; No. 123, 1984 | | | rep. No. 170, 1995 | | ss. 221V–221X............. | ad. No. 65, 1940 | | | rep. No. 63, 1947 | | s. 221U.................. | ad. No. 65, 1940 | | | am. No. 3, 1944 | | | rs. No. 63, 1947 | | | am. No. 87, 1978 | | | rep. No. 123, 1984 | | | ad. No. 49, 1985 | | | am. No. 48, 1986 | | | rep. No. 216, 1991 | | s. 221Y.................. | ad. No. 65, 1940 | | | rs. No. 63, 1947 | | | am. No. 108, 1981; No. 123, 1984 | | | rep. No. 170, 1995 | | s. 221YAA............... | ad. No. 44, 1951 | | | rep. No. 123, 1984 | | s. 221YAB................ | ad. No. 85, 1959 | | | rep. No. 38, 1967 | | s. 221YBA................ | ad. No. 44, 1951 | | | rep. No. 85, 1959 | | s. 221YCA................ | ad. No. 44, 1951 | | | rep. No. 85, 1959 | | s. 221YDBA.............. | ad. No. 87, 1978 | | | am. No. 108, 1981 | | | rep. No. 73, 1989 | | s. 221YHAA.............. | ad. No. 103, 1983 | | | am. No. 124, 1984 | | | rep. No. 227, 1992 | | s. 221YHE................ | ad. No. 14, 1983 | | | rep. No. 47, 1984 | | s. 221YHJ................ | ad. No. 14, 1983 | | | am. Nos. 123 and 124, 1984; No. 154, 1986; Nos. 191 and 227, 1992; No. 32, 1993; No. 170, 1995 | | | rep. No. 47, 1998 | | s. 221YHK............... | ad. No. 14, 1983 | | | am. Nos. 123 and 124, 1984 | | | rep. No. 227, 1992 | | s. 221YHLA.............. | ad. No. 123, 1984 | | | am. No. 47, 1998 | | | rep. No. 11, 1999 | | s. 221YHLB............... | ad. No. 123, 1984 | | | rep. No. 120, 1995 | | s. 221YHO............... | ad. No. 14, 1983 | | | rep. No. 123, 1984 | | s. 221YHZF............... | ad. No. 154, 1986 | | | rep. No. 11, 1999 | | s. 221YHZG.............. | ad. No. 154, 1986 | | | rep. No. 120, 1995 | | s. 221YHZLA............. | ad. No. 35, 1992 | | | rep. No. 11, 1999 | | s. 221ZDA................ | ad. No. 123, 1984 | | | rep. No. 11, 1999 | | s. 221ZDB................ | ad. No. 123, 1984 | | | rep. No. 120, 1995 | | s. 221ZQ................. | ad. No. 14, 1983 | | | rep. No. 11, 1999 | | s. 221ZQA................ | ad. No. 123, 1984 | | | rep. No. 11, 1999 | | s. 221ZQB................ | ad. No. 123, 1984 | | | rep. No. 120, 1995 | | ss. 221ZXH–221ZXJ......... | ad. No. 85, 1998 | | | rep. No. 11, 1999 | | Div. 7 of Part VI............ (s. 221ZY) | ad. No. 2, 1989 rs. No. 138, 1992 | | | rep. No. 11, 1999 | | s. 221ZY................. | ad. No. 2, 1989 | | | rs. No. 138, 1992 | | | am. No. 116, 1993; No. 138, 1994; No. 45, 1998; No. 106, 2000 | | | rep. No. 11, 1999 | | s. 222AJC................ | ad. No. 32, 1993 | | | am. No. 138, 1994; No. 47, 1998 | | | rep. No. 11, 1999 | | s. 223................... | am. No. 143, 1965; No. 108, 1981 | | | rs. No. 123, 1984 | | | am. No. 49, 1984; No. 20, 1990; No. 5, 1991 | | | rep. No. 101, 1992 | | s. 223A.................. | ad. No. 62, 1987 | | | am. No. 95, 1988 | | | rep. No. 30, 1995 | | Part VII.................. (ss. 222–251) | rep. No. 123, 1984 | | ss. 222–226............... | rep. No. 123, 1984 | | s. 226A.................. | ad. No. 101, 1992 | | | am. No. 11, 1999 | | | rep. No. 91, 2000 | | ss. 227, 228............... | rep. No. 123, 1984 | | s. 229................... | am. No. 108, 1981 | | | rep. No. 123, 1984 | | s. 230................... | am. No. 143, 1965; No. 87, 1978; No. 108, 1981 | | | rep. No. 123, 1984 | | ss. 231, 232............... | am. No. 143, 1965; No. 108, 1981 | | | rep. No. 123, 1984 | | s. 233................... | am. No. 44, 1951; No. 143, 1965; No. 216, 1973 (as am. by No. 20, 1974); No. 165, 1976; No. 108, 1981 | | | rep. No. 123, 1984 | | s. 234................... | am. No. 44, 1951; No. 143, 1965; No. 216, 1973 (as am. by No. 20, 1974) | | | rs. No. 165, 1976 | | | rep. No. 123, 1984 | | s. 235................... | rs. No. 165, 1976 | | | rep. No. 123, 1984 | | s. 236................... | am. No. 44, 1951; No. 216, 1973 (as am. by No. 20, 1974) | | | rep. No. 123, 1984 | | s. 237................... | am. No. 44, 1951; No. 216, 1973 (as am. by No. 20, 1974); No. 165, 1976 | | | rep. No. 123, 1984 | | ss. 238–246............... | rep. No. 123, 1984 | | s. 247................... | am. No. 34, 1963; No. 108, 1981 | | | rep. No. 123, 1984 | | s. 248................... | am. No. 143, 1965; No. 108, 1981 | | | rep. No. 123, 1984 | | ss. 249, 250............... | rep. No. 123, 1984 | | s. 251................... | am. No. 87, 1978 | | | rep. No. 123, 1984 | | s. 251H.................. | ad. No. 10, 1943 | | | rep. No. 216, 1973 | | Part VIIB................. (ss. 251–251Z, 251ZA–251ZH, 251ZJ) | ad. No. 53, 1976 rep. No. 51, 1983 | | ss. 251R–251X............. | ad. No. 53, 1976 | | | rep. No. 51, 1983 | | s. 251Y.................. | ad. No. 53, 1976 | | | rep. No. 98, 1976 | | s. 251Z.................. | ad. No. 53, 1976 | | | rep. No. 98, 1976 | | ss. 251ZA–251ZE........... | ad. No. 53, 1976 | | | rep. No. 98, 1976 | | ss. 251ZF, 251ZG........... | ad. No. 53, 1976 | | | rep. No. 51, 1983 | | s. 251ZH................. | ad. No. 53, 1976 | | | rs. No. 98, 1976 | | | rep. No. 51, 1983 | | s. 251ZJ................. | ad. No. 53, 1976 | | | rep. No. 51, 1983 | | s. 253................... | rep. No. 88, 1936 | | s. 256................... | am. No. 50, 1942; No. 4, 1968; No. 108, 1981 | | | rep. No. 154, 1986 | | s. 261................... | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 76, 1996 | | s. 264B, 264C.............. | ad. No. 174, 1997 | | | rep. No. 91, 2000 | | s. 265B.................. | ad. No. 37, 1945 | | | rep. No. 87, 1978 | | s. 279C.................. | ad. No. 105, 1989 | | | rep. No. 61, 1990 | | Note to s. 299A............. | rep. No. 44, 1999 | | Notes 1, 2 to s. 299A......... | ad. No. 44, 1999 | | | rep. No. 89, 2000 | | s. 307................... | ad. No. 105, 1989 | | | rep. No. 46, 1998 | | ss. 312–314............... | ad. No. 105, 1989 | | | rep. No. 46, 1998 | | ss. 415–417............... | ad. No. 5, 1991 | | | am. No. 170, 1995 | | | rep. No. 46, 1998 | | s. 420................... | ad. No. 5, 1991 | | | rep. No. 48, 1991 | | s. 431B.................. | ad. No. 190, 1992 | | | rep. No. 138, 1994 | | Div. 8 of Part XI............ (ss. 512, 513) | ad. No. 190, 1992 rep. No. 155, 1997 | | ss. 512, 513............... | ad. No. 190, 1992 | | | rep. No. 155, 1997 | | Heading to The Schedule...... | rep. No. 4, 1945 | | Heading to The First......... Schedule | ad. No. 4, 1945 rep. No. 51, 1973 | | Heading to The Second....... Schedule | rep. No. 51, 1973 | | The Third Schedule.......... | ad. No. 11, 1947 | | | rep. No. 81, 1953 | | Schedule 6................ | ad. No. 190, 1992 | | | rep. No. 155, 1997 |