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Various Acts & Rules »
 Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
 Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
 Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
 Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
 Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
 Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof
 Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring
 Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures
 Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof

Finance Act - Chapter III - Heading 45 - Amendment of section 245A
September, 14th 2010

Amendment of section 245A.

45. In section 245A of the Income-tax Act, in clause (b), with effect from the 1st day of June, 2010,

           (i)  in the proviso, clauses (ii) and (iii) shall be omitted;

          (ii)  in the Explanation,

      (a)  clause (ii) shall be omitted;

      (b)  after clause (iii), the following clause shall be inserted, namely:

    (iiia)  a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1) of section 153A in case of a person referred to in section 153A or section 153C, shall be deemed to have commenced on the date of issue of notice initiating such proceedings and concluded on the date on which the assessment is made;;

      (c)  in clause (iv), for the words, brackets and figures clause (ii) or clause (iii) or clause (iv) of the proviso, the words, brackets, figures and letter clause (iv) of the proviso or clause (iiia) of the Explanation shall be substituted.

 
 
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