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Friday, July 31, 2020 | History

5 edition of Commentary on the Bihar agricultural income-tax act, 1948 found in the catalog.

Commentary on the Bihar agricultural income-tax act, 1948

Ajit Gopal Roy

Commentary on the Bihar agricultural income-tax act, 1948

and rules and notifications with comments & case-laws.

by Ajit Gopal Roy

  • 16 Want to read
  • 5 Currently reading

Published by Patna Law House in Patna .
Written in English

    Places:
  • India,
  • Bihar (State)
    • Subjects:
    • Agriculture -- Taxation -- Law and legislation -- India -- Bihar (State)

    • Edition Notes

      ContributionsBihar, India (State).
      Classifications
      LC ClassificationsLAW
      The Physical Object
      Paginationiv, 127, ii p.
      Number of Pages127
      ID Numbers
      Open LibraryOL4867949M
      LC Control Number75911427

      Bihar is a predominantly agricultural State with 86 per cent of her population depending upon agriculture. In my study of the National Income of Bihar published in the Indian Journal of Economics, July , I had estimated the gross agricultural income of Bihar for the year at Rs. crores, basing myself on the statistics published in the Season and Crop Report, .   TaxHeal is a complete portal for latest Updates and Information on GST, Income Tax Return, Tax Saving, GSTR also provides Book for CA,TAX exams.

      Bihar Child Labour (Prohibition & Regulation) Rules, Bihar Contract Labour (Regulation & Abolition) Rules, Bihar Contract Labour (Regulation & Abolition) (Amendment) Rules, Bihar Employees State Allopathic Insurance Medical Officers (Dynamic ACP) .   Capital gains exemption u/s 54B & importance of Proof of agricultural activity. Short overview: As concerned Talathi of land transferred by the assessee was certified in 7/12 extract that Jowar crop was grown on land in last four years in line, therefore, land transferred by the assessee was an agricultural land and capital gain arising from such land was eligible for .

      rajendra prasad central agricultural university act, drugs and magic remedies (objectionable advertisements) act, income-tax act, indian carriage of goods by sea act, indian christian marriage act, (transfer to public ownership) act, reserve bank of india act, right of children to free and. Introduction: Agricultural income earned by a taxpayer in India is exempt under Section 10(1) of the Income Tax Act, Agricultural income is defined under section 2(1A) of the Income-tax Act. As per section 2(1A), agricultural income generally means (a) Any rent or revenue derived from land which is situated in India and is used for agricultural purposes.


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Commentary on the Bihar agricultural income-tax act, 1948 by Ajit Gopal Roy Download PDF EPUB FB2

Judgment: S.K. Das, J. The Champaran Cane Concern, appellant before us, was assessed toagricultural income-tax under the Bihar Agricultural Income-tax Act (Bihar Act32 of ), referred to as the Act in this judgment, by the AgriculturalIncome-tax Officer, Motihari for three years F.

and ponding toand respectively. - (1) This Act may be called the Bihar Agricultural Income Tax (Repealing) Act, (2) It shall come into force from the 1st March, Repeal of Bihar Act, 32 of The Bihar Agricultural Income Tax Act, (Bihar Act 32 of ).

Acts: Bihar Sales Tax Act, - Sections 2 and 6; Bihar Annual Finance Act, ; Agricultural Income Tax Act, ; Constitution of India - Article Appellant: Motipur Zamindary Co. (P) Ltd. Respondent: The State of Bihar: Cases Referred: Madhya Pradesh Pan Merchants Association v.

State of Madhya Pradesh: Books referred: Webster's dictionary. Seventh, we have had Agricultural Income Tax Acts in Bihar (), Assam (), Bengal (), Orissa (), Uttar Pradesh (), Hyderabad (), Travancore and Cochin () and Madras and Old Mysore State ().

Eighth, this isn’t entirely history — we still have the Assam Agricultural Income Tax Act (), the Bihar Agricultural. The Bihar Agricultural Income-tax Act, The Bihar Workmen's Protection Act, The Bihar Motor Vehicles Taxation (Second Amendment) Act, The Bihar Enterainment Tax Act, The Bihar Electricity Duty Act, The Bihar Fire Service Act, Sr No.

Acts Download; 1: The Bihar Agriculture Land (Conversion for Non-Agriculture Purposes) Act, 2: The Bihar Agriculture Land (Conversion for Non-Agriculture Purposes) Act, - Amendment. Officers are not required to pass by the lower standard in the paper with books.

[x x x x] Prescribed Acts and Regulations. Bihar Act XXXII of The Bihar Agricultural Income-tax Act and the Rules framed thereunder. The Bihar Agricultural Income-Tax Act, and the Rules framed there-under. for the province in In Bihar, the receipts from agricultural income-tax in amounted to only 8 per cent of the income-tax and per cent of the land revenue.

Nevertheless, the yield cannot be regarded as negligible, since every rupee that comes in helps the anti-inflation drive. It must, however, be recognised that the. In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, (Bihar Act 12 of ), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as.

The Orissa Tenancy Act (Bihar and Orissa Act II of ). (Serial No. 7) Titles of Acts of the local legislature of Bihar and Orissa for the year (Serial No. 17) The Acts of the local legislature of Bihar and Orissa for the year (Serial No. 21). Indian Railways Act 6th edition (Act IX of ) Bihar.

Section 3 of the Bihar Agricultural Income-tax Act (Bihar Act 32 of ) states that agricultural income-tax shall be charged for each financial year in accordance with, and subject to the provisions of, this Act on the total agricultural income of the previous year of every person. Officers are not required to pass by the lower standard in the paper with books.

Prescribed Acts and Regulations. - The Acts and Regulations from which questions will be set are noted below: Bihar Act XXXII of The Bihar Agricultural Income-tax Act and the Rules framed thereunder. The Bihar Agricultural Income-Tax Act. Commentary on the Income Tax Act, (Act no.

43 of ) together with Finance Act, and rules Uma Pat Rai, Ejaz Ahmad Eastern Book Co., - Business & Economics. Before the Income Tax Act of that governs all direct taxes now, the Income Tax Act of taxed agricultural income till Former Niti Aayog member Bibek Debroy points out that we have also had state specific acts to tax agricultural income — in Bihar (), Assam (), Bengal (), Orissa (), Uttar Pradesh (), Hyderabad ().

JUDGMENT FAZL ALI C.J. - This is a reference by the Board of Agricultural Income-tax, Bihar under Section 25(2) of the Bihar Agricultural Income-tax Act (VII of ). The question which the assesses asked the Board to refer was framed on their behalf in these words:.

Kanhaiya Singh, J.:— This is a case stated by the Income-tax Appellate Tribunal under Sub-s.(2) of Section 66 of the Income-tax Act. In the assessment year corresponding to the accounting year the Income-tax authorities assessed the assessees as an association of individuals in respect of the income of Rs.

/- being the ground rent from Ramna Gola. Combo 4 - Income Tax, Goods & Services Tax, Company & SEBI Laws, Indian Acts & Rules, Insolvency & Bankruptcy, Accounts & Audit, FEMA Banking & NBFC and Competition Laws Module Combo 5 - Income Tax, Transfer Pricing, International Taxation, FEMA Banking & Insurance and Indian Acts & Rules Module.

Bihar in the agricultural income tax in its infamy, was, for Orissa () U P (), Hyde rabad () and T C (). Two more States, Rajasthan and Madras joined in This tax given in the Indian Income Tax ActSection.

Taxmann's Income Tax Rules-As Amended by Income-tax (12th Amendment) Rules, (57th Edition ) Taxmann Paperback ₹1, ₹ 1, 00 ₹1, ₹1, Province of Assam 17 ITR Harries, C.J and Mukherjea J. had to deal with the construction of Section 30 of the Assam Agricultural Income Tax Act (Assam 9 of ) which corresponds to Section 34 of the Act.

Uttar Pradesh which introduced Agricultural Income Tax Act in repealed it within a decade in while Karnataka repealed its Act in .Acts Download; 1: Bihar Entertainment Tax Act, 2: Bihar Value Added Tax Act, 3: Bihar Electricity Duty Act: 4: Bihar Entry Tax Act: 5: Bihar Tax on Professions, Trades, Callings and Employments Act, 6: Bihar Disposal of Registration Application Under VAT Act, 7: Bihar Luxury Tax - Hotels Act, 8: Bihar Advertisement.- In exercise of the powers conferred by sub section (2) of Section 10 of the Bihar Entertainment Tax Act, (Act 35/) the Governor of Bihar is pleased to exempt the running and closed cinema houses for uparadation and modernization thereof for a period of two years or recovery of 75% of their capital investment (which will be calculated.