Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
penalties for it, such declaration is always prospective and cannot be applied retrospectively as per the provisions of Article 20(1) However, it is important ... also encompasses the principle that penalties for an offense should not be retrospectively increased beyond what existed at the time of the offense. However, there
special
leave.
At the very outset we may state that the retrospectivity in
operation of the text as amended by the Second Amendment came ... provision be made to make a statute
retrospective and the presumption against retrospectivity may be
rebutted by necessary implication especially in a case where
Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
Determination of turnover [Inserted by Act 28 of 1969, Section 5 (retrospectively). ] .-(1) In determining the turnover of a dealer for the purpose of this
clarificatory and curative in nature and,
therefore, can be applied retrospectively or it is to take effect from the
date i.e. 01.06.2002 when ... this discussion, in any case on the application of
general principles concerning retrospectivity, the proviso to Section 113
of the Act cannot be treated
Substituted by Act 61 of 1972, Section 11, for Clause (i) (retrospectively). ] coal, including coke in all its forms, but excluding charcoal: Provided that during
place inside that State.] [Inserted by Act 28 of 1969, Section 3 (retrospectively). ] (2) [ Notwithstanding anything contained in sub-section (1) or sub-section
payment of interest,] [Inserted by Act 103 of 1976, Section 6 (retrospectively). ] compounding of offences and treatment of documents furnished by a dealer as confidential
issued under sub-section (1) or sub-section (2) may be issued retrospectively a date not earlier than the date of commencement of this