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Commissioner Of Income-Tax vs K.M. Sheth on 11 September, 1985

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[Section 16] [Complete Act]
Central Government Act
Section 16(iii) in The Income- Tax Act, 1995
(iii) 7 a deduction of any sum paid by the assessee on account of a tax on employment within the meaning of clause (2) of article 276 of the Constitution, leviable by or under any law.]
999999. - the deduction under this clause shall not exceed one thousand rupees;". Clause (i) was omitted by the Finance Act, 1981, w. e. f. 1- 4- 1982.
1. Substituted for" twelve" by the Finance Act, 1993, w. e. f. 1- 4- 1994.
2. Substituted for' fifteen' by the Finance Act, 1993, w. e. f. 1- 4- 1994.
3. Inserted by the Taxation Laws (Amendment) Act, 1984, w. r. e. f. 1- 4- 1975.
4. The figure' 1' omitted by the Finance Act, 1989, w. e. f. 1- 4- 1990. it was inserted by the Finance Act, 1985, w. e. f. 1- 4- 1986.
5. Omitted by the Finance Act, 1989, w. e. f. 1- 4- 1990. Prior to the omission, Explanation 2, as inserted by the Finance Act, 1985, w. e. f. 1- 4- 1986, read as under:" Explanation 2.- For the purposes of the proviso to this clause, the use of any vehicle referred to therein for journey by the assessee from his residence to his office or other place of work, or from such office or place to his residence, shall not be regarded as the use of such vehicle otherwise than wholly and exclusively in the performance of his duties;"
6. Inserted by the Finance (No. 2) Act, 1980, w. e. f. 1- 4- 1981
7. Inserted by the Finance Act, 1989, w. e. f. 1- 4- 1990. Earlier, it was omitted by the Finance Act, 1974, w. e. f. 1- 4- 1975.