Indian Income-Tax Act, 1922

Section - 58 - Application of Act to super-tax

58. Application of Act to super-tax.—(1) All the provisions of this Act [relating to the charge, assessment, collection and recovery of income-tax except those contained in] section 3, [the first proviso] to sub-section (1) of section 7, [the second and third provisos to section 8], [clauses (a) and (b) of sub-section (2) of section 14], and sections 15, [15A], * * 19, [* and the first proviso to sub-section (1) of section 41 and section] * [* 58F and [sub-section (2)] of section 58G] shall apply, so far as may be, to the charge, assessment, collection and recovery of super-tax.

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(2) Save as provided in [ [sub-sections (2), (2A), (2B), [[(3)], (3B), (3C) and (3D)]] of section 18], * * [and section 58H] super-tax shall be payable by the assessee direct.

Substituted for "except" by s. 25, Indian I.T. (Second Amendment) Act, 1933.

Substituted for "the second proviso" by s. 24, F. Act, 1956, w.e.f. 1-4-1956.

Substituted for "the proviso to section 8" by s. 25, Indian I.T. (Second Amendment) Act, 1933.

Substituted for "sub-section (2) of section 14" by s. 30, Indian I.T. (Amendment) Act, 1941.

Inserted by s. 7, Indian I.T. (Amendment) Ordinance, 1945.

"17" omitted by s. 70, Indian I.T. (Amendment) Act, 1939.

"18" omitted by s. 25, Indian I.T. (Second Amendment) Act, 1933.

Substituted for "20" by s. 70, Indian I.T. (Amendment) Act, 1939.

"And 20" omitted by s. 18, F. Act, 1959, w.e.f. 1-4-1959, subject to the special provisions in s. 3, F. Act, 1960.

"21" omitted by s. 70, Indian I.T. (Amendment) Act, 19 .... To read the full section download the app from Google Play store