What is 149 section?

Asked by: Edyth Grimes  |  Last update: May 24, 2026
Score: 4.8/5 (13 votes)

"Section 149" refers to different legal provisions across various codes, most notably concerning U.S. tax-exempt bonds (Internal Revenue Code), the Congestion Mitigation and Air Quality program (23 U.S. Code), and rules for unlawful assemblies in the Indian Penal Code, each with distinct regulations depending on the context.

What is the punishment under section 149?

Every public officer who, under color of authority, without lawful necessity, assaults or beats any person, is punishable by a fine not exceeding ten thousand dollars ($10,000), or by imprisonment in a county jail not exceeding one year, or pursuant to subdivision (h) of Section 1170, or by both that fine and ...

What is the punishment for 149?

Whoever collects men, arms or ammunition or otherwise prepares to wage war with the intention of either waging or being prepared to wage war against the Government of India, shall be punished with imprisonment for life or imprisonment of either description for a term not exceeding ten years, and shall also be liable to ...

What is the US Code 149?

26 U.S. Code § 149 - Bonds must be registered to be tax exempt; other requirements. Nothing in section 103(a) or in any other provision of law shall be construed to provide an exemption from Federal income tax for interest on any registration-required bond unless such bond is in registered form.

What is section 149 of the Income Tax Act?

Time limit for notice. Explanation. —For the purposes of clause (b) of this subsection, "asset" shall include immovable property, being land or building or both, shares and securities, loans and advances, deposits in bank account.

what is section 149 and 148 ppc.Law leacture.pakistan legal issues.

39 related questions found

What is 149 notice?

Section 149 applies when the Income Tax Department believes income has escaped assessment and issues a notice within the prescribed time limit to reassess the income.

What is the time limit for Section 149?

Key Time Limits under Section 149

Between 3 and 10 years from the end of the relevant assessment year: A notice can be issued only if the Assessing Officer (AO) has evidence that income exceeding ₹50 lakh has escaped assessment in that specific year.

What is sec 149?

If an offence is committed by any member of an unlawful assembly in prosecution of the common object of that assembly, or such as the members of that assembly knew to be likely to be committed in prosecution of that object, every person who, at the time of the committing of that offence, is a member of the same ...

What is article 149?

• Article 149 of the Constitution and the Comptroller and Auditor General (DPC) Act, 1971 is. to provide for Parliamentary control of executive on public funds, consequently, ambit of. audit by CAG has to cover all issues that are required to be examined by the Parliament.

Is inr ₹7 lacs income tax free in India?

With the recent changes in the Indian Income Tax Act, it's now possible to pay zero tax on a salary of up to Rs. 7 lakhs. To pay zero tax on a 7 lakh salary using the old tax regime, maximize deductions: Claim Tax Rebate under Section 87A.

What is the common object 149?

Under section 149, if the accused is a member of an unlawful assembly, the common object of which is to commit a certain crime, and such a crime is committed by one or more of the members of that assembly, every person who happens to be a member of that assembly would be liable for the commission of the crime being a ...

What is the burden of proof in Section 149 IPC cases?

To convict a person under section 149, it is essential that the person had prior knowledge of the crime likely to be committed in pursuant to the common object. The question arises as to whether the each and every person knew the consequences of the acts related to the common object and this is difficult to determine.

What is the difference between Section 34 and 149?

“Difference Between 'Common Intention' (S. 34 IPC) & 'Common Object' (S. 149 IPC) Section 34 requires active, shared intent, while Section 149 holds all assembly members liable for a common object.”

What are the 4 types of offenses?

Offences against person, property or state. Personal offences, fraudulent offences. Violent offences, sexual offences. Indictable/non-indictable offences etc.

Can I refuse to show my ID in California?

Yes, in California, you can generally refuse to show ID to police unless you're driving, lawfully detained (reasonable suspicion of a crime), or arrested, as California lacks a specific "stop and identify" law, meaning you don't have to ID yourself in casual encounters, but must provide it during traffic stops or lawful arrests, with refusal potentially leading to escalation or charges. 

What is Section 149 of the IPC Judgement?

Relying on Section 149 of the IPC and precedents such as Masalti v. State of U.P., 1964 SCC OnLine SC 30, the Court held that once participation and sharing of the common object are proved, every member of an unlawful assembly becomes vicariously liable for offences committed in furtherance of that object.

What are the key elements of section 149 IPC?

Section 149 attributes collective liability to all members of an unlawful assembly. It means that even if only one person commits the offence, all other members present and part of the assembly may be held criminally liable. It serves as a deterrent against group violence and collective criminal activities.

What is 149 section of the Indian Contract Act?

149Delivery to bailee how made

The delivery to the bailee may be made by doing anything which has the effect of putting the goods in the possession of the intended bailee or of any person authorized to hold them on his behalf.

What are some examples of offenses under Section 149?

PC 149 prosecutes one kind of offense against public justice. PC 149 charges are used specifically to prosecute public officers who unlawfully strike others. This charge applies if a public officer – like a police officer – assaults someone while they are operating under the authority that comes with their position.

What is the time limit under section 149?

Sub-section (1) of section 149 says that a notice under section 148 shall not be issued if 3 years and 3 months have elapsed from the end of the relevant assessment year, unless it is covered by clause (b) of section 149(1).

What is 149 CPC section?

Where the whole or any part of any fee prescribed for any document by the law for the time being in force relating to court-fees has not been paid, the Court may, in its discretion, at any stage, allow the person, by whom such fee is payable, to pay the whole or part, as the case may be, of such court-fee; and upon ...

What will change from 1st April 2025?

Some of the major tax changes effective from April 1, 2025, are revised tax slabs, rebate of up to Rs. 60,000, revised ITRU deadlines, calculation of partner's remuneration allowable as a deduction and revised TDS/TCS threshold limits.

How do I reply to a 148 notice?

You can respond to the notice either by filing a return or by providing a written reply to the Assessing Officer along with all the details and proofs. In case you're satisfied with 'reasons to believe' which was recorded by the assessing officer, file the return at the earliest.

What happens if ITR is not filed for 3 years?

Consequences of Not Filing ITR

Failing to meet this deadline could result in a penalty of ₹ 5000 if the return has been submitted after the due date under Section 234F. The penalty is reduced to ₹ 1000 if your total income is under ₹ 5 lakh for the concerned year.