 the taxation laws (amend- ment) bill, 1960(as introduced in lox sabha on 29th april, 1960)  the taxation laws (amendment) bill, 1960 (as introduced in lok sabra)a bill further to amend the indian income-tax act 1922, the wealth-tax act, 1957, the expenditure-tax act, 1957 and the gift-tax act 1958 be it enacted by parliament in the eleventh year of the republic of india as follows:-chapter i  preliminarys 1 (1) this act may be called the taxation laws (amendment) short title and com-act, 1960 menoement (2) subject to any provision made in this behalf in this act, it shall be deemed to have come into force on the 1st day of april, 1960  chapter ii 10 amendments to the indian income-tax act, 1922ii of 1922 2 in section 4 of the indian income-tax act, 1922 (hereinafter amendment referred to as the income-tax act), in sub-section (3),-of lection 4· -20 (i) after clause (xiva) , the following clause shall be inserted, namely:-"(xivb) any income chargeable under the head "salaries" received by or due to a person, not resident in the taxable territories and not being a citizen of india, as remuneration for services rendered in connection with his employment on a foreign ship where his total stay in the taxable territories does not exceed in the aggregate a period of ninety days in the previous year;"; (ii) for clauses (xvii) and (xviia) , the following clauses shall be substituted, namely:-"(xvii) monthly payments on the 15 year annuity certi-2s ficates issued by or under the authority of the central government or such other annuity certificates issued by or under the authority of that government as that government may, 28e(b) ls--l by notification in the official gazette, specify in this behalf, to the extent to which the amounts of the certificates do not exceed in each case the maximum amount which is permitted to be invested therein; (x'l'iia) interest on treasury savings deposit certificates, 5 post office cash certificates, post office national savings certificates, national plan certificates, 12 year national plan savings certificates and such other certificates issued by the central government as that government may, by notification in the official gazette, specify in this behalf, ahd interest on deposits in post office savings banks, to the extent to which 10 the amounts of such certificates or deposits do not pxceed in each case the maximum amount which is permitted to be invested or deposited therein;" 3 in section 5 of the income-tax act,-is amendment of lection 5 (i) the explanation to sub-section (7a) shall be omitted; and (ii) after sub-section (8), the following explanation sballbe inserted, and shall be deemed always to have been inserted, namely:-"explanation-in sub-sections (2), (5) and (7 a), the 20 word "case" in relation to any person whose name is specified in any order or direction issued in pursuance of any of the aforesaid sub-sections means all proceedings under this act in re3pect of any year which may be pending on the date of 25 such order or direction, and includes also all proceedinip under this act which may be commenced after the date of such order or direction in re3pect of any year": amendment 4 in section 10 of the income-tax act, in sub-section (2), after the ofcction 10 proviso to clause (vib) , the following further proviso shall be inserted, namely:-30 "provided further that no allowance under this clause shall be made in respect of any machinery or plant which consist of office appliances or road transport vehicles" amendment of lection isb 5 in section 15b of the income-tax act, in sub-section (1), after the words "to which this section applies" the words "or in respect of any sums paid by him on or t3fter the 1st day of april, 1960, as 35 donations to the government or to any local authority to be utilised for·any charitable purpose as defined in sub-section (3) of section 4" shall be inserted s (1) in section 16 of the int:ome-tax act, in clause (4) of sub- amcndmtnt section (1), for the words, figures and letters "section 15b and section oflection j 6 15c-, the words, figures and letters "section 15b, section 15c and section 58f" shall be substituted s (2) the amendment made by sub-section (1) shall be deemed to have had effect on and from the 1st day of april, 1957, for the purposes elf sub-sections (2) and (2b) of section 18 of the income-tax act, and on and from the 1st day of april, 1958, for other purposes '1 in section 46 of the incom~tax act,-10 (i) for the proviso to sub-section (2), the following proviso shall be, and shall be deemed always to have been, substituted, namely:-is "provided that without prejudice to the powers conferred by this sub-section, the collector shall, for the purpose of recovering the amount specified in the certificate, have also all the powers which-i of 1890 (4) a collector has under the revenue recovery act, 1890; !! of 1908 20 (b) a civil t:ourt has under the code of civil procedure, 1908, for the purpose of the recovery of an amount due under a decree"; (ii) for sub-section (8), the following sub-sections shall be, and shall be deemed always to have been, substituted, namely:-" (1 a) for the purposes of this section, the expression "collector" shall include-(a) an additional collector or any other officer authorised to exerdse the powers of a collector under any law for the time being in force in a state relating to land revenue; and (b) a collector in pakista:n (8) the income-tax ofticer may forward a certificate under sub-section (2) to a collector in pakistan through the central board of revenue of pakistan if the assessee has property in the district of that ccllector" 8 in section 56a of the income-tax act, in clause (i) of subsection (1),-(a) for item no (2), the following item shall be substituted, namely:-"(2) iron and steel (metal), ferro-alloys, and special s steels;"; (b) for item no (4), the following items shall be substituted, namely:-10 " (4) chemicals (other than fertilisers) of the following types:-(i) inorganic heavy chemicals; (ii) organic heavy chemicals; is (iii) fine chemicals including photographic chemicals; (iv) synthetic rubber; (v) man-made fibres other than viscose rayon; (vi) coke oven by-products; (vii) coal tar distillation products like napthalene, anthracene and the like; (viii) explosives including gun powder and safety 30 fuses; (4a) inorganic, organic and mixed fertilisers;"; (c) for item no (5), the following item shan be substituted, namely:-u(5) industrial machinery of the following types (in- 25 eluding gear wheels and parts thereof, boilers and steam generating plants):--a major items of speciazi!ed equipment used in specific industriel: (i) textile machinery (such as frames, carding 30 machines, powerlooms and the like) including textile accessories; (ii) jute machinery; 35 (iii) rayon machinery; (iv) sugar machinery; (v) tea machinery; (vi) mining machinery; (vii) metallurgical machinery; (viii) cement machinery; (ix) chemical maohinery; (x) pharmaceuticals machinery; s (xi) paper machinery; b general items of machinery wed in several industries, such as the equipment required for various 'unit processes': ie (i) size reduction equipment-crushers, ball mills and the like; (ti) conveying equipment-bucket elevators, skip hoists, cranes, derricks and the like; (iii) size separation units-screens, classifiers and the like; (iv) mixers and reactors-kneading mills, turbo mixers and the like; (v) filtration equipment-filter presses, rotary filters and the like; (vi) centrifugal machines; 20 (vii) evaporators; (viii) distillation equipment; (ix) crystallisers; (x) driers; (xi) power driven pumps-reciprocating, centrifugal and the like; (xii) air and gas compressors and vacuum pipes (excluding electrical furnaces); (xiii) refrigeration plants for industrial use; 30 (xtiv) fire fighting equipment and 'appliances m cluding fire engines; c other items of industrial machinery: (i) ball, roller and tapered bearings; (il) speed reduction units; (iii) grinding wheels and abrasives;" 35 ijiicl1ion of 9 after section 59 of the income-tax act, the following sections ;;a lecti:'d shall be inserted, namely:-,9b "59a (1) the central government shall cause to be published, by notification in the official gazette, the names and such other particulars as may be relevant of-5 publication of information respecting penalties in certain cues (a) persons on each of whom a penalty amounting to not less than five thousand rupees or such lower amount as inay be fixed by the central government, by notification in  the ofticial gazette, has been imposed at any time on or after the 1st day of april, 1960, under clause (c) of sub- 10 8ection(l) of section 28; and (b) persons who have been convicted as a result of any proceedings initiated on or after the 1st day of april, 1960, under section 52 or under any provision of the indian penal code for any offence connected with any proceedings under is 45 of 1860 this act -(2) if in the interests of revenue the central government considers it necessary so to do, it may also cause to be published, by notification in the official gazette, the names and such other particulars as may be relevant of-20 (a) persons on each of whom a penalty has been imposed at any time on or after the 1st day of april, 1960, under clause (a) or clause (b) of sub-section (1) of section 28; or (b) persons on each of whom a penalty of an amount 25 not exceeding the amount referred to in clause (a) of subsection (1) has been imposed at any time on or after the 1st day of april, 1960, under clause (c) of sub-section (1) of section 28; or (c) persons who have been convicted al a result of any 30 -proceedings initiated on or after  the 1st day of april, 1960, under any provision of this act other than section 52 (3) no publication under this section shall be made-(i) in the case of an assessee mentioned in ~clause (a) of sub-section (1) or in claqse (a) or clause (b) of sub-section 35 (2) who has presented an appeal under section 30 against the order of penalty, until the appea11s disposed of by the appellate assistant commlaloner; (ii) in the case of an assessee mentioned in clause (bj of sub-iectiod (1) or clause (c) of sub-section (2), until the time for appealing has expired without an appeal having been presented, or an appeal if presented has been disposed of , 10 (4) notwithstanding anything contained in this section, the central government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and where the central government refrains from publishing the name of any person, the reason for not publishing the name shall be recorded in writing (5) every notification issued under this section shall be laid before parliament as soon as may be after it is made i~ (6) the provisions of this section shall have effect notwithstanding anything to the contrary contained in section 54 20 explanation-ln the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the central government, the circumstances of the case justify it 2s 59b where a person makes an application to the commis- piaclosure oi sioner in the prescribed form and after payment of the prescribed ==n fee for information as to the amount of tax detennined as pay- tax payable able by any assessee in respect of any assessment made on or after the 1st day of april, 1960, the commissioner may, notwithstanding anything contained in section 54, if he is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the infonnation asked for" 30 '10 after section 60a of the income-tax act, the following section insertion of shall be inserted, and shall be deemed always to have been inserted, ~; section namely:-35 "sob (1) where by virtue of any provision of this act tax may be income-tax or super-tax is to be charged in respect of the iucome ~~e:d for of a period other than the previous year, income-tax or super-tax, other than as toe case may be, shall be charged accordingly ~!:;i~: deducted at source or paid in advance, wherever 10 provided (2) in respect of income chargeable under this act, incometax or super-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this act"  chapter iiiamendments to the wealth-tax aer, 1957 idlc:rtion of new aeetiodl 11 in the wealth-tax act, 1957, after section 42, the following ~b  idad sections shall be inserted, namely:-42 m ct 27 of 1957 "42a (1) the central government shall cause to be published, by notification in the official gazette, the names and such 10 other particulars as may be relevant of-publication of information respecting penalties in certain cues (a) persons on each of whom a penalty amounting to not less than five thousand rupees or such lower amount as may be fixed by the central government, by notification in the official gazette, has been imposed at any time on or after 15 the 1st day of april, 1960, under clause (c) of sub-section (1) of section 18; and (b) persons who have been convicted as a result of any proceedings initiated on or after the 1st day of april, 1960, under sub-section (2) of section 36 or under any provision of 20 the indian penal code for any offence connected with any 4s oc 186c1, proceedings under this act (2) if in the interests of revenue tbe central governmen~ considers it necessary so to do, it may also cause to be published, by notification in the official gazette, the names and such other 25 particulars as may be relevant of-(a) persons on each of whom a penalty has been imposed at any time on or after the 1st day of april, 1960, under \ clause (a) or clause (b) of sub-section (1) of section 18; or ~ (b) persons on each of whom'a penalty of an amount not 30 exceeding the amount referred to in clause (a) of sub-section  (1) has been imposed at any time on or after the 1st day of - april, 1968, under clause (c) of sub-section (l) of section 18; or (c) persons who have been convicted as a result cf any 35 proceedings initiated on or after the 1st day of april, 1960, under any provision of this act other than sub-section (2) of section 36 (3) no publication under this section shall be made-(i) in the case of an assessee mentioned in clause (a) of sub-section (1) or in clause (a) or clause (b) of sub-section (2) who has presented an appeal under section 23 against the order of penalty,' until the appeal is disposed of by the appellate assistant commissioner; (ii) in the case of an assessee mentioned in clause (b) of sub-section (1) or clause (c) of sub-section (2), until the time for eppealing has expired without an appeal having been 10 presented, or an appeal if presented has been disposed of (4) notwithstanding anything contained in this section, the central government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and where the central government refrains 15 from publishing the name of any person, the reason for not publishing the name shall be recorded in writing (5) every notification issued under this section shall be laid before parliament as soon as may be after it is made (6) the provisions of this section shall have effect· not-20 withstanding anything to the contrary contained in section 42 42b where a person makes an application to the commis-di~c108ure   h 'bed f d f f h of informa-8loner in t e prest:rl orm an a ter payment 0 t e pres- tion respectcribed fee for information as to the amount of wealth-tax deter- :~able tax mined as payable by any assessee in respect of any assessment 25 made on or after the 1st day of april, 1960, the commissioner may, notwithstanding anything contained in section 42, if he is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for"  chapter iv amendments to the expenditure-tax act, 195712 in the expenditure-tax act, 1957, after section 38, the follow- insertion of tng sections shall be inserted namely' _ new sections , - 38a and 38b in act 29 of 1957 "3sa (1) the central government shall cause to be pub- publication lished, by notification in the official gazette, the names and such of information respectother particulars as may be relevant of-~g penajti~8 m (a) persons on each of whom ~ penalty amounting to alsel cen&m not less than five thousand rupees or such lower amount as 286(b) ls-2 may be fixed by the central government, by notitlcation iii the official gazette, has been imposed at any time on or after the 1st day of april, 1960, under clause (c) of subsection (1) of section 17; and (b) per~ons who have been convicted as a result of any 5 proceedings initiated on or after the 1st day of april, 1960, under sub-section (2) of section 32 or under any provision of the indian penal code for any offence connected with any 4s of 1860 proceedings under this act, (2) if in the interests of revenue the central government 10 considers it necessary so to do, it may also cause to be published, by notification in the official gazette, the names and such other particulars as may be relevant of-(a) persons on each of whom a penalty has been imposed at any time on or after the 1st day of april, 1960, is under clause (a) or clause (b) of sub-section (1) of section 17; or (b) persons on each of whom a penalty of an amount not exceeding the amount referred to in clause (a) of subsection (1) has been imposed at any time on or after the 20 1st day of april, 1960, under clause (c) of sub-section (1) of section 17; or (c) persons who have been convicted as a result of any proceedings initiated on or after the 1st day of april, 1960, under any provision of this act other than sub-section (2) 25 of section 32 (3) no publication under this section shall be made-(i) in the case of an assessee mentioned in clause (a) of sub-section (1) or in clause (a) or clause (b) of sub-section (2) who has presented an appeal under section 21 against 30 the order of penalty, until the appeal is disposed of by the appeuate assistant commissioner; (ii) in the case of an assessee mentioned in clause (b) of sub-section (1) or clause (c) of sub-section (2), until the time for appealing has expired without an appeal having 35 been presented, or an appeal if presented has been disposed of (4) notwithstanding anything contained in this section, the central government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and where the central government refrains from publishing the name of any person, the reason for not publishing the name shall be recorded in writing , (5) every notification issued under this section shall be laid before parliament as soon as may be after it is made (6) the provisions of this section shall have effect notwithstanding anything to the contrary contained in section 38 38b where a person makes an application to the commis- disclosure 10 sioner in the prescribed form and after payment of the prescribed ~~~r;:;-fee for information as to the amount of expenditure-tax deter- ing bl tax  mmed as payable by any assessee in respect of any assessment paya e made on or after the 1st day of april, 1960, the commissioner may, notwithstanding anything contained in section 38, if he is is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for"  chapter v amendments to the gift-tax act, 195813 in the gift-tax act, 1958, after section 41, the following sections insertiod ef 20 shall be inserted, namely: -:~ =~ in act is of 1958 u41a (1) the central government shall cause to be pub-- pub~tlod lished, by notification in the official gazette, the names and such :ad ~;: other particulars as may be relevant of-~ __ c:asca (a) persons on each of whom a penalty amounting to not less than five thousand rupees or such lower amount as may be fixed by the central government, by notification in the official gazette, has been imposed at any time on or after the 1st day of april, 1960, under clause {c) of sub-section (1) of section 17; and 30 45 of 1860 (b) persons who have been convicted as a result of any proceedings initiated on or after the 1st day of april, 1960, under sub-section (2) of section 35 or under any provision of the indian penal code for any offence connected with buy proceedings under this act 3s (2) if in the interests of revenue the central government considers it necessary so to do, it may also cause to be published, by notification in the official gazette, the names and such other particulars as may be relevant of-(a) persons on each of whom a penalty has been imposed at any time on or after the 1st day of april, 1960, under clause (a) or clause (b) of sub-section (1) of section 17; or s (b) persons on each of whom a penalty of an amount not exceeding the amount referred to in clause (a) of sub-c;ection (1) has been imposed at any time on or after the 1st day of april, 1960, under clause (c) of sub-section (1) of section 17; ~ ro (c) persons who have been convicted as a result of any proceedings initiated on or after the 1st dey of april, 1960, under any provision of this act other than sub-section (2) of section 35 (3) no publication under this section shall be made-is "(i) in the case of an assessee mentioned in clause (a) of sub-section (1) or in clause (a) or clause (b) of sub-section (2) who has presented an appeal under section 22 against the order of penalty, until the appeal is disposed of by the appellate assistant commissioner; 20 (ii) in the case of an assessee mentioned in clause (b) of sub-section (1) or clause (c) of sub-section (2), until the time for appealing has expired without an appeal heving been presented, or an appeal if presented has been disposed ~ ~ (4) notwithstanding anything contained in this section, the central government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and where the central governmentrdrains from publishing the name of any person, the reason for not 30 publishing the name shall be recorded in writing (5) every notification issued under this section shall be laid before parliament as soon as may be after it is made (6) the provisions of this section shall have effect notwithstanding anything to the contrary contained in section 41 3s explonation-in the case of a firm, company or an dssociation or a body of individuals or persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association or body, as the case may be, may also be published if in the opinion of the central government the circumstances of the case jilstify it 41b where a person makes an application to the c(lmmis- d~closure   h 'b d f d f' f h 'b d of mfonna-s slo~er m t e prescll e orm an a ter payment 0 t e prescr, e tion respectfee for information as to the amount of gift-tax determined as ~~~k payable by any assessee in respect of any assessment made on or after the 1st day of april, 1960, the commissioner may, notwithstanding anything contained in section 41, if he is satisfied 10 that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for"  statement of objects and reasonsthe object of this bill is-(i) to give effect to the government's decision to relax the secrecy provisions of the indian income-tax act, 1922, the wealth-tax act, 1957, the expenditure-tax act, 1957 and the gift-tax act, 1958 for publishing the names and other particulars of certain types of tax-offenders and for disclosure of information regarding the amount of tax payable by an assessee; and (ii) to make certain amendments to the income-tax act which have become necessary owing to some judicial decisions and in the light of the experience gained in the working of the act some of these amendments are of a clarificatory nature while some others are intended to give relief to assessees or to facilitate collection of tax 2 the notes on clauses explain the object under~ying each of the amendments contained in the bill  morarji r desainew delhi; the 23rd april, 1960  notes on clause,clause 2 makes the following amendments to section 4 of the income-tax act:-sub-clause (i) inserts a new clause (xivb) in sub-section (3) to secure exemption in respect of income from "salaries" of a nonresident non-indian employee of a foreign shipping concern where his total stay in the taxable territories during the year does not exceed ninety days sub-clause (ii)-under clauses (xvii) and (xviia) of sub-section (3) of section 4 of the income-tax act, exemption is granted to income receivable in respect of small savings securities issued by the central government these clauses are being suitably re-drafted in order to make available the exemption in respect of all such securities that have already been issued or may be issued hereafter clause 3 amends section 5 with retrospective effect to clarify that the word "case" in sub-sections (2) and (5) includes completed assessments in respect of an assessee clause 4 amends section 10 to provide that development rebate will not be admissible in respect of road transport vehicles and office appliances clause 5 amends section 15b of the income-tax act to extend the tax exemption to donations made to government or a local authority, provided that the donations are to be utilised for a charitable purpose as defined in the act clause 6 amt;!nds clause (a) of sub-section (1) of section 16 of the income-tax act to clarify that the contributions made by an employee to his individual account in a recognised providend fund have to be included in his total income though they are exempt from income-tax under section 58f clause 7 amends sectiqn 46 of the income-tax act so as to include in the definition of collector other officers exercising the powers of a collector clause 8 amends items (2), (4) and (5) of the list of the basic industries mentioned in section 56a of the income-tax act to extend the benefit of that section to a larger number of such industries clause 9 inserts two new sections (59a and 59b) in the incometax act to relax its secrecy provisions-(i) to enable the central government to publish the names 'and other particulars of tax-payers who have been penalised or convicted for certain tax offences, and (ii) to enable the commissioner to disclose the amount of tax payable by an assessee to any person on application clause 10 inserts a new section (60b) to remove any doubt as to the effectiveness of the provisions contained in the act respecting assessment of tax for any period other than the previous year, deduction of tax at the source or payment of tax in advance clauses 11 to 13 make in the wealth-tax act, 1957, the expendituretax act, 1957 and the gift-tax act, 1958, amendments similar to those made in the income-tax act by clause 9 clauses 9, 11, 12 and 13 of the bill which relax the secrecy provisions of the indian income-tax act, 1922, the wealth-tax act, ]957, the expenditure-tax act, 1957 and the gift-tax act, 1958, authorise the making of rules with respect to matters (by using the expression "prescribe") like the form in which an applicant may apply to the commissioner for information regarding the tax payable by an assessee and the amount of fees payable by the applicant the proposed delegation of legislative power is of a normal character 286(~) ls-3 - - - - - -  chapter i ~ationcharge or income-tax -  - - - - 4 - - - - - -  - - - - - (3) any income, profits or gains falling within the following classes shall not be included in total income of the person receiving them:-- - - - - - (xvii) interest on the 10 year treasury savings deposit certificates or the monthly payments on the 15 year annuity certificates issued by or under the authority of the central government for an amount not exceeding the maximum amount which is permitted to be invested therein - - (xviia) interest on deposits in post office savings bank, post office cash certificates, post office national savings certificates and post office national plan certificates for amounts not exceeding in each case the maximum amount which is permitted to be deposited or invested therein - - - -  chapter ii income-tax authorities - •5 - - - - income-tax authorities (2) the central government may appoint as many commissioners of income-tax as it thinks fit and they shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases as the central board of revenue may direct, and where such directions have assigned to two or more commissioners of income-tax the same area or the same persons or classes of persons or the same income or classes of incomes or the same cases or classes of cases, they shall have concurrent jurisdiction subject to any orders which the central board of revenue may make for the distribution 8nd allocation of work to be performed  - - - - - - (5) inspecting assistant commissioners of income-tax and income-tax officers shall perform their functions in respect of such persons or classes of persons or of such incomes or classes cf income or in respect of such areas as the commissioner of income-tax may direct, and where, such directions have assigned to two or more inspecting assistant commissioners of income-tax or income-tax officers, the same persons or classes of persons or the same incomes or classses of income or the same area in accordance with any ordl!rs which the commissioner of income-tax may make for the distribution and allocation of the work to be performed the commissioner may, by general or special order in writing, direct that the powers cnnferred  on the income-tax officer and the appellate assistant commissioner by or under this act shall, in respect of any specified case or class of cases, be exercised by the inspectin~ assistant commissioner and the commissioner, respectively, and, for the purposes of any case in respect of which such order applies, references in this act or in any rules made hereunder to the income-tax officer and the appellate assistant commissioner shall be deemed to be references to the inspecting assistant commissioner and the commissioner, respectively - - - - - - (7 a) the commissioner of income-tax may transfer any case from one income-tax officer subordinate to him to another, and the central board of revenue may transfer any case from anyone income-tax officer to another such transfer may be made at any stage of the proceedings, and shall not render necessary the i·e issue of any notice already issued by the income-tax officer from whom the case is transferred expzanation-in this sub-section, 'case' in relation to any person whose name is specified in the order of transfer means all proceedings under this act in respect of any year which may be pending on the date of the transfer, and includes all proceedings under this act which may be commenced after the date of the transfer in respect of any year - - - - - -  chapter iiitaxable income - - -  - - exemptio:l 15h (1) the tax shall not be payable by an assessee in respect ~ d~c~~~ of any sums paid by him on or after the 1st day of april, 1953, as fobrl ch ri- donations to any institution or fund to which this section applies: t e purpoau  provided that in the case of a company this exemption shall apply only in respect of income-tax and not in respect of super-tax payable by it: provided further that this exemption shall not apply-(a) if the aggregate of the sums so paid by the assessee is less than two hundred and fifty rupees, (b) to any sums paid in excess of one twentieth of the assessee's total income as reduced by any portion thereof exempt from tax under any other provisions of this act, or one hundred thousand rupees, whichever is less - - - - - - 16 (1) in computing the total income of an assessee-exemption lind ezcluaions delcrminin, the toll in~ome (a) any sums exempted under the first proviso to sub-section (1) of section 7, the second and third provisos to aection 8, sub-sections (2), (3), (4) and (5) of section 14, section 15, section 15b and section 15c shall be included, and any sum exempted under section 15a shall also be included except for the purpose of determining the rates at which income-tax (but not super-tax) is payable by the assessee to whom the exemption is given; - - - - - - chapter vi  rilcovuy or tax and pj:naltibbtx when p··foible '" - '" - '" - 46 - - - - - - - - - -  - (2) the income-tax oftlcer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee, and the collector, on receipt of such certiflcate, shall proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue: provided that without, prejudice to any other powers of the collector in this behalf, he shall for the purpose of recovering the said amount have the powers which under the code of civil proce-s of 1908 dure, 1908, a civil court has for the purpose of the recovery of an amount due under a decree (sa) - - - - - - if the person to whom a notice under this bub-section is ient fails to make payment in pursuance thereof to the income-tax ofilcer, further proceedings may be taken by and before the collector on the footing that the income-tax officer's notice has the same effect as an attachment by the collector in exercise of his powers under the proviso to sub-section (2) of section 46 - - - - - -  chapter ix super-tax     - 56a (1) no super-tax shall be payable by a company on such &emption part of its total income as consists of dividends received from an ~=r; indian company formed and registered after the 31st day of march, di'ridendl 1952, where-(i) the central government is satisfied that the indian company is wholly or mainly engaged in an industry for the manufacture or production of anyone or more of the following, namely:--  -  - (2) iron and steel; -     (4) heavy chemicals including fertilizers; (5) heavy machinery used in industry including ball and roller bearing end gear wheels and parts thereof, boilers and steam generating equipment; omgipd-ls 1-205 m of l-26-4~i6so  a billfurther to ldlend the indibn income-tax act, 1922, the wealthtax act, 1957, the expenditure-tax act, 1957 and the gifttax act, 1958 the president has, in pursuance of clause (i) of article 117 end clause (i) of article 274 of the constitution of india, recommended to lok sabha, the introduction of the bill m n kaul, sec1etary (shn morarji desai, minister of finance) 