Section 2 in The Income Tax Act, 1961 [Entire Act]
service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature
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1 - 10 of 44682 (3.32 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
levied by the Central Acts from time to time; (iv) Education Cess on income-tax, if any, as levied by the Central Acts from time ... time; and (v) Secondary and Higher Education Cess on income-tax, if any, as levied by the Central Acts from time to time. Explanation
Section 43B in The Income Tax Act, 1961 [Entire Act]
payable by the assessee by way of tax, duty, cess or fee, by whatever name called, under any law for the time being in force
The State Of West Bengal vs Kesoram Industries Ltd. And Ors on 15 January, 2004
residuary power of legislation vested in the Union of India.
Cesses on coal bearing land, levied in exercise of the power
conferred by State Legislation ... Court. In exercise of the
same power conferred by State legislation whereunder cesses
were levied on coal bearing land, cesses have also been levied
Section 2 in THE FINANCE ACT, 2021 [Entire Act]
purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent. of such ... purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent. of such
The U.P. Zamindari Abolition and Land Reforms Act, 1950
permanent tenure-holder, thekedar, permanent lessee in Avadh, grove-holder, rent, cess, sayar, sir, [tenant] [Inserted by ibid.] hereditary tenant, khudkasht, fixed-rate tenant, rent ... shall, whether liable to resumption or not, determine; (c) (i) all rents, cesses, local rates and sayar in respect of any estate or holding therein
The Punjab Land Revenue Rules
Government shall be such c portion of the village officers cess or of the income accruing to Government from the estate ... headman shall receive a portion of the village cess equal to five per cent of the land-revenue for the time being assessed
Constitution of India
Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
Commr.Of Income Tax vs M/S Alom Extructions Limited on 25 November, 2009
proviso by which uniformity was brought
about between payment of fees, taxes, cess, etc., on one
hand and contribution made to Employees' Provident Fund ... payable
by the assessee(s) by way of tax, duty, cess or fee, that
if an assessee(s) pays such tax, duty, cess
Section 40 in The Income Tax Act, 1961 [Entire Act]
include and shall be deemed to have always included any surcharge or cess, by whatever name called, on such tax;] (iia) any sum paid