Amendment of Act 18 of 1958

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umbered as section 11AA, and before the section as so re-numbered, the following section shall be inserted, namely :- "11A. Commissioner competent to perform any function or functions. - In respect of any function to be performed by a Commissioner under any provision of this Act, in relation to an assessee, the Commissioner referred to therein shall, - (a) in a case where only on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 50,000 but does not exceed Rs. 1,00,000 Rs. 4,000 plus 15 per cent. of the amount by which the total income exceeds Rs. 50,000; (4) where the total income exceeds Rs. 1,00,000 but does not exceed Rs. 20,00,00 Rs. 11,500 plus 20 per cent. of the amount by which the total income exceeds Rs. 1,00,000; (5) where the value of all taxable gifts exceeds Rs. 2,00,000 but does not exceed Rs. ....