Section - 56 - Total income for purposes of super-tax
56. Total income for purposes of super-tax.—[Except in cases to which [section 15A applies or to which] by clause (a) of the proviso to sub-sections (3) and (4) of section 25 those sub-sections do not apply and] subject to the provisions of this Chapter, the total income of any [individual, Hindu undivided family, company, [local authority], unregistered firm or other [association of persons]] shall, for the purposes of super-tax, be the total income as assessed for the purposes of income-tax, and where an assessment of total income has become final and conclusive for the purposes of income-tax for any year, the assessment shall also be final and conclusive for the purposes of super-tax for the same year.* * * * *
Inserted by s. 13, Indian I.T. (Amendment) Act, 1944. Inserted by s. 6, Indian I.T. (Amendment) Ordinance, 1945. Substituted for "individual, unregistered firm, Hindu undivided family or company" by s. 8 read with s. 11, Indian I.T. (Amendment) Act, 1924, w.e.f. 1-4-1923. Inserted by s. 68, Indian I.T. (Amendment) Act, 1939. Substituted for "association of individuals", by s. 68, Indian I.T. (Amendment) Act, 1939. The proviso omitted by s. 10, Indian I.T. (Amendment) Act, 1928.
[As amended up to date]
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