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Section 61, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-WKA]

As at 7 September 2026. In force from 29 November 1962 by S.O. 1216(E) [N11-QYW].

In Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [A10-HF7]. This text from 6 November 2014, by Act 85 of 2014 [A11-HY8]. Other texts (2): from 29 November 1962 to 12 January 1988; from 13 January 1988 to 5 November 2014.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 61, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-WKA]. Machine: S1G-WKA.

61. Appeal.—(1) Any person aggrieved by an order of the Comptroller and Auditor-General under this Act may, within sixty days from the date on which the order is communicated to him, prefer an appeal to the Controller General of Accounts in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

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Cited by (3)

Section 64, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-WP0], 15 November 1961, Band A. "section 61".

Section 2, Voluntary Surrender of Salaries (Exemption from Taxation) Act (Amendment) Act, 1988 [S1V-GQ5], 13 January 1988, Band A. "section 61 of the Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 (46 of 1961)".

Section 2, Voluntary Surrender of Salaries (Exemption from Taxation) Act (Amendment) Act, 2014 [S26-Y1Q], 6 November 2014, Band A. "section 61 of the Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 (46 of 1961)".

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Section 61, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-WKA]