section and sub-sections (2-B), (2-C) and (4)] [ Substituted by Act 11 of 1983, Section 11, for " this sub-Section and sub-Sections ... application of the proviso to sub-section (1) of section 145 or sub-section (2) of that section or the omission by the assessee
this section or sub-section (1) of section 33A] [ Substituted by Act 10 of 1965, Section 8, for certain words ... section (1) or sub-section (1A),- (a) the amalgamated company shall continue to fulfill the conditions mentioned in sub-section (3) of section
Section 36 (w.e.f. 1.4.2010).] [ Inserted by Act 21 of 1998, Section 33 (w.e.f. 1.4.1999).] of sub-section (4) which fulfills ... Provided that the deduction under this section to an [undertaking] [ Substituted by Act 14 of 2001, Section 44, for certain words
Section 6 (w.e.f. 1.4.1988).] (2) [* * *] [ Sub-Sections (1) and (2) omitted by Act 46 of 1986, Section ... machinery or plant was installed or the ship, machinery or plant was first put to use)] [ Substituted by Act 12 of 1990, Section
Explanation 1. - For the purposes of clause (ii) of this sub-section, any machinery or plant which was used outside India by any person other ... clause (b) of the Explanation below sub-section (8) of section 80-HHA. (3) This section applies to any ship, where all the following conditions
which depreciation is claimed under clause (i) of sub-section (1) of section 32; and (c) which was or has been used for the purposes ... debt under the provisions of clause (vii) of sub-section (1) of section 36, then, if the amount subsequently recovered on any such debt
section (1) of section 72, or sub-section (2) of section 73, [or sub-section (1) or sub-section (3) of section 74,] [ Substituted ... Section 74, for " sub-section (1) of section 74" (w.e.f. 1.4.1988).] [or sub-section (3) of section 74-A,] [ Inserted
machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced ... transaction value of such capital goods or plant and machinery under section 15, whichever is higher. (6) The amount payable under sub-section (5) shall
Section 5A in The Textiles Committee Act, 1963
5A. [ Imposition of cess on textiles and textile machinery manufactured in India. [Inserted ... every manufacturer of textiles or textile machinery (hereinafter in this section and in sections 5C and 5D referred to as the manufacturer). (4) The manufacturer
near machinery in motion.—
(1) Where in any factory it becomes necessary to examine any part of machinery referred to in section 21, while ... referred to in clause (i) of the proviso to sub-section (1) of section 21, lubrication or other adjusting operation; or (b) in a case
