India - Income Tax Act 2010 - Saarc

S. 2(37A) I.T. ACT, 1961 1.24“advance tax” payable under Chapter XVII-C in a case not fallingunder 76 [section 115A or section 115B 77 [or section 115BB 78 [orsection 115BBB] or section 115E] or] section 164 77 [or section164A 79 [* * *]] 80 [or section 167B], the rate or rates of income-taxspecified in this behalf in the Finance Act of the relevant year, andfor the purposes of computation of the “advance tax” payableunder Chapter XVII-C 81 [in a case falling under section 115A orsection 115B 82 [or section 115BB 83 [or section 115BBB] or section115E] or section 164 82 [or section 164A 84 [* * *]] 85 [or section 167B],the rate or rates specified in section 115A or 86 [section 115B orsection 115BB 87 [or section 115BBB] or section 115E or section164 or section 164A 84 [* * *] 85 [or section 167B], as the case may be,]or the rate or rates of income-tax specified in this behalf in theFinance Act of the relevant year, whichever is applicable ;](ii) for the purposes of deduction of tax under sections 193, 194, 194A88[, 194B] 89 [, 194BB] 90 [and 194D], the rate or rates of income-taxspecified in this behalf in the Finance Act of the relevant year ;]91[(iii) for the purposes of deduction of tax under section 195, the rateor rates of income-tax specified in this behalf in the Finance Actof the relevant year or the rate or rates of income-tax specified in92[an agreement entered into by the Central Government undersection 90, or an agreement notified by the Central Government76. Inserted by the Finance Act, 1976, w.e.f. 1-6-1976.77. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.78. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003.79. “or section 167A” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.Earlier this expression was inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.80. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.81. Substituted for “in a case falling under section 164, the rate specified in that section” bythe Finance Act, 1976, w.e.f. 1-6-1976.82. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.83. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003.84. “or section 167A” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.Earlier this expression was inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.85. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.86. Substituted for “section 115B or, as the case may be, section 164” by the Direct Tax Laws(Amendment) Act, 1987, w.e.f. 1-4-1988.87. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003.88. Inserted by the Finance Act, 1972, w.e.f. 1-4-1972.89. Inserted by the Finance Act, 1978, w.e.f. 1-4-1978.90. Substituted for “, 194D and 195” by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.91. Substituted by the Finance Act, 1992, w.e.f. 1-6-1992. Prior to its substitution, sub-clause(iii) was inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.92. Substituted for “an agreement entered into by the Central Government under section 90,whichever is applicable by virtue of the provisions of section 90” by the Finance Act, 2006,w.e.f. 1-6-2006.