First Previous (PART V Miscellaneous)

7 1968

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1968

SCHEDULE

Part I

Section 3 (2).

Income Tax Act, 1967:

Section

1 (1)

13 (1)

37 (1) (f) (ii)

38

41 (3)

50 (3) and (4)

54 (4)

60 (3)

73 (3)

76 (5) and (6)

81 (6)

82 (2) (a)

90 (2) and (3)

113 (1) and (2)

120 (1) (c) and (2)

156 (2), (3) and (4)

164 (2)

190 (1)

191 (4) and (5)

194 (2) (c)

195 (3) (a)

203 (1) to (3)

204

214 (2) where the expression secondly occurs

228 (3)

238 (1) and (2)

240 (1)

241 (1)

245 (14)

259

296 (3) and (4)

301 (1)

307 (5) and (6)

315 (1) and (2)

367 (3)

371 (7) (c)

379 (1)

382 (2)

397

414

416 (1) to (9)

417

418 (1) to (3) and (6)

421 (2)

422 (1) and (2)

423 (1)

424

425 (1)

426 (1)

427 (a)

428 (1) and (9)

429 (1) and (2)

430 (1)

431 (1) and (2)

432 (1) to (4)

437 (1) and (2)

441 (2)

446 (2)

462 (3) and (4)

501 (1) (c)

506

529

537 (2)

542 (6)

549 (5)

553 (2) where the expression secondly occurs

Schedule

6, Part III, paragraph 1 (2)

6,      ”   III, paragraph 3 (2) and (3)

6,      ”   III, paragraph 4 (1) and (2)

10, paragraph 13 (1)

11, paragraph 3 (4)

12, paragraph 2 (1) and (2)

12, paragraph 3 (2) and (5)

16, paragraphs 1 to 3

16, paragraph 10, where the expression secondly occurs

Part II

Section 3 (3).

Income Tax Act, 1967 :

Section

49 (1)

152 (6)

181 (1) (a)

460 (a)

484 (3)

530 (1)

531 (1) to (3)

Schedule 1, Part I, paragraphs 3 and 4

”     1,    ”    II, paragraphs 1 and 3

”     1,    ”    III, paragraphs 1 and 2

”     1,    ”    IV, paragraphs 3 and 9

”     2, paragraph 6 (1) and (2)

”     6, Part II, paragraph (3)

”     16, paragraphs 4, 5, 7, 8 and 11

”     16, paragraphs 10, where the expression firstly occurs

Part III

Section 3 (4).

Number and year

Short title

Amendment

(1)

(2)

(3)

No. 6 of 1967.

Income Tax Act, 1967 .

In section 36 (2), “inspector” is substituted for “Special Commissioners”.

In section 152 (4) (b), “is” is substituted for “appears to the Commissioners to whom the claim for relief is made to be”.

In section 163 (2), “a Peace Commissioner” is substituted for “any Special Commissioner”.

In section 339 (2), “Every claim under sections 333 and 335 to 337 shall be” is substituted for “The Special Commissioners shall require every such claim to be”

In section 530 (5), “being satisfied” is substituted for “a certificate from the Special Commissioners”.

In section 536 (1), “issued under the authority of this Act” is substituted for “and precepts of the Special Commissioners”.

In Schedule 1, Part I, paragraph 4, “a certificate” is substituted for “two certificates”.

In Schedule 1, Part I, paragraph 5, “The” is substituted for “One”.

In Schedule 4, in subparagraph (1) of paragraph 1, for all the words from the beginning of the subparagraph to “by him” there is substituted “Any claim shall be accompanied by a declaration and statement in the prescribed form signed by the claimant”.

In Schedule 4, in paragraph 2 (3), “Revenue Commissioners” is substituted for “inspector or the said commissioners”.

In Schedule 17, Part I, in the headings of the first and last declarations, “APPEAL COMMISSIONERS” is substituted for “SPECIAL COMMISSIONERS”.

Part IV

Section 3 (5).

Number and Year

Short title

Extent of repeal

(1)

(2)

(3)

No. 6 of 1967.

Income Tax Act, 1967 .

Section 22 (2).

In section 29 (1), the words “to the satisfaction of the Special Commissioners,” and the words “; and the Special Commissioners shall issue an order for repayment, in like manner as in other cases of repayment”.

In section 30, the words “to the satisfaction of the Special Commissioners”.

In section 35, the words “to the satisfaction of the Special Commissioners”.

In section 36 (1), the words “to the satisfaction of the Special Commissioners”.

Section 153 (3).

In section 214 (1), the words “to the satisfaction of the Special Commissioners”.

In section 214 (2), the words “to the Special Commissioners”.

In section 329 (1), the words “to the satisfaction of the Special Commissioners”.

In section 332 (1), the words “to the satisfaction of the Special Commissioners”.

Section 339 (1) and (3).

In section 451 (5), the words “to the satisfaction of the Special Commissioners”.

In section 496 (1), the words “to the satisfaction of the Special Commissioners”.

In section 530 (4), the words “to the satisfaction of the Special Commissioners”.

In section 536 (2), the words “, and obey and execute such precepts and warrants as are directed to them in that behalf under the authority of this Act”.

Section 542 (1).

In section 544 (2), the words “to the Special Commissioners”.

In section 553 (1), the words “to the satisfaction of the Special Commissioners” in both places where they occur.

In section 553 (2), the words “to the Special Commissioners” and the words “to the inspector”.

In Schedule 1, Part I, paragraph 5, the words “and the other to the Revenue Commissioners”.

In Schedule 1, Part IV, paragraph 1 (1), the words “, for the use of the Special Commissioners,”.

Paragraphs 1 (2) and (3), 2 (2) and paragraph 3 of Schedule 4.

In Schedule 4, paragraph 2 (1), the words “to the inspector”.

In Schedule 6, Part II, paragraph (1), the words “to the satisfaction of the Special Commissioners”.

Part V

Section 14.

Finance Act, 1920

Section 56 (6) and (7)

Finance Act, 1944

Section 14 (8) (b)

Section 15 (3)

Finance Act, 1949

Fifth Schedule, Part II, paragraph 8

Finance Act, 1953

Section 10 (5)

Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956

Section 1 (2)

Finance (Miscellaneous Provisions) Act, 1956

Section 2

Finance Act, 1958

Section 51 (7) (c)

Third Schedule, paragraph 2 (1) (b) and (2)

”       ” paragraph 3 (2) and (5)

Finance (Miscellaneous Provisions) Act, 1958

Section 8 (1)

Finance Act, 1963

Fourth Schedule, paragraph 7

Finance Act, 1965

Section 65 (1), (2) and (6)

Finance Act, 1967

Section 21 (4) and (5)