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Word "or" inserted by Finance Supplementary (Amendment) Act, 1997.
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New clause (c) added through Finance Supplementary (Amendment) Act, 1997.
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Comma and word ", Umrah" inserted by Finance Act, 1997.
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Inserted by Finance Act, 1994.
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Substituted for full stop by Finance Act, 1987.
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FROM [Provided that, where . . . . . . . . . . . . . . . under this sub-section : ]
Proviso inserted by Finance Act, 1987.
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Substituted for full stop by Finance Act, 1994.
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FROM [Provided further that the . . . . . . . . . . . . return of total income]
Proviso inserted by Finance Act, 1994.
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Words etc. inserted by Finance Act, 1995. The amendment was earlier made by Income Tax (Amendment) Ordinance, 1994 dated July 13, 1994, Income Tax (Fifth Amendment) Ordinance, 1994 dated November 13, 1994 and Income Tax (Third Amendment) Ordinance, 1995.
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FROM [Provided also that clause . . . . . . . . . . . . . . of immovable property.]
proviso added by Finance Supplementary (Amendment) Act, 1997.
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Words inserted by Finance Act, 1997.
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Sub-section (2) substituted by Finance Act, 1995. Earlier it was substituted by Finance Ordinance, 1980
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Sub-section (3) inserted by Finance Ordinance, 1980.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "Assistant Commissioner" by Finance Act, 1993.
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Explanation inserted by Finance Act, 1994.
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Section 55A substituted by Finance Act, 1988. Earlier this Section was inserted by Finance Act, 1987.
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Substituted for "such authorised officer or officers in such income tax of office or offices, as the Central Board of Revenue may, by notification in the official Gazette, specify" by Finance Act, I995.
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Words inserted by Finance Act, 1997.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Word "and" omitted by Finance Act, 1996.
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Substituted for full stop by Finance Act, 1996.
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Clause (d) inserted by Finance Act, 1996.
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Sub-section (2) omitted by Finance Act, 1996.
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Sub-section (1) substituted by Finance Ordinance, 1980.
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Words and Commas inserted by Finance Act, 1990.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Explanation added by Finance Act, 1985, and shall be deemed always to have been so added.
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Sub-section (1A) inserted by Finance Act, 1985, and shall be deemed always to have been so inserted.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Sub-section (1B) omitted by Finance Act, 1990, it was earlier inserted by Finance Act, 1987.
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Sub-section (2) omitted by Finance Ordinance, 1980.
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Substituted for "determining the total income and the tax payable under sub-section (1) or sub-section (2)" by Finance Ordinance, 1980.
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Substituted for full stop by Finance Act, 1995.
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FROM [Provided that if such. . . . . . . . . . . . . . . . to in section 85.]
Proviso inserted by Finance Act, 1995.
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Sub-section (5) omitted by Finance Act, 1990, it was earlier inserted by Finance Act, 1988.
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Section 59A inserted by Finance Ordinance, 1980.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "sub-sections (3) and (4)" by Finance Ordinance, 1983.
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Section 59B inserted by Finance Act, 1988.
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Words etc. inserted by Finance Act, 1990.
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Section 59C inserted by Finance Act, 1991.
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Sub-section (1) substituted by Finance Act, 1992.
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Words inserted by Finance Act. 1996.
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Word "and" omitted by Finance Act, 1996.
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Word "and" added by Finance Act, 1996.
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Clause (c) inserted by Finance Act, 1996.
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Words inserted by Finance Act, 1992.
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New Section 59D inserted by Finance Act, 1997.
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Section 60 substituted by Finance Ordinance, 1980.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Section 60A inserted by Finance Act, 1992.
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Words and comma "comes to the knowledge of the Deputy Commissioner, or such asset" omitted by Finance Act, 1997.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Section 61 substituted by Finance Ordinance, 1980.
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Section 62 substituted by Finance Ordinance, 1980.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "full stop" by Finance Act, 1993.
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FROM [Provided that where the . . . . . . . . . . . . . . . . . in the assessment order.]
Proviso inserted by Finance Act, 1993.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Section 62A inserted by Finance Act, 1987.
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Section 62B inserted by Finance Act, 1995. No title has been given to the sections.
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Comma and figure ",60" omitted by Finance Ordinance, 1980.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Section 64 substituted by Finance Ordinance, 1982.
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Inserted by Finance Ordinance, 1983.
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Words and figure "under section 55" omitted by Finance Act, 1986.
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Substituted for "that section" by Finance Act, 1986.
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Inserted by Finance Ordinance, 1983.
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Clause (c) substituted by Finance Act, 1992 and deemed to have always been so substituted.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Words and figure "or Section 58" omitted by Finance Ordinance, 1980.
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Substituted for "or" by Finance Act., 1987.
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Substituted for "Assistant Commissioner" by Finance Act, 1993.
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Explanation inserted by Finance Act, 1987.
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Sub-section (3) substituted by Finance Ordinance, 1982.
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Colon substituted for full stop by Finance Act, 1987.
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FROM [Provided that, where . . . . . . . . . . . . . . . . were substituted.
Proviso, inserted by Finance Act, 1987.
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Sub-section (3A) substituted by Finance Ordinance, 1984 and shall be deemed to have been substituted on June 14, 1982. This sub-section was earlier inserted by Finance Ordinance, 1982
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Sub-section (4) omitted by Finance Act, 1995. Earlier it was substituted by Finance Ordinance, 1980.
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Substituted for "reference made" by Finance Act, 1997.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Section 66A inserted by Finance Ordinance, 1980.
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Substituted for "Assistant Commissioner" by Finance Act, 1993.
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Sub-section (1A) inserted by Finance Act, 1991.
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Substituted for "a reference has been made" by Finance Act, 1997.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Words "or reference" omitted by Finance Act, 1997.
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Explanation inserted by Finance Act, 1992.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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