THE FINANCE (AMENDMENT) ACT, 1975 [Act No. 34 Of 1975] [31st July 1975] PREAMBLE An Act to amend the Finance Act, 1975 Be it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows :-
View Complete Act List Judgments citing this sectionThis Act may be called the Finance (Amendment) Act, 1975.
View Complete Act List Judgments citing this sectionIn section 2 of the Finance Act, 1975 (25 of 1975) (hereinafter referred to as the principal Act), in sub-section (7), for the words "six thousand rupees", wherever they occur, the words "eight thousand rupees" shall be substituted, and shall be deemed to have been substituted with effect from the 1st day of April, 1975.
View Complete Act List Judgments citing this section.....persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which Sub-Paragraph II of this Paragraph or any other Paragraph of this Part applies, - RATES OF INCOME-TAX (1) where the total income does not exceed Rs. 8,000 Nil; (2) where the total income exceeds Rs. 8,000 but does not exceed Rs. 15,000 17 per cent. of the amount by which the total income exceeds Rs. 8,000; (3) where the total income exceeds Rs. 15,000 but does not exceed Rs. 20,000 Rs. 1,190 plus 20 per cent. of the amount by which the total income exceeds Rs. 15,000; (4) where the total income exceeds Rs. 20,000 but does exceed Rs. 25,000 Rs. 2,190 plus 30 per cent. of the amount by which the total not income exceeds Rs. 20,000; (5) where the total income exceeds Rs. 25,000 but does not exceed Rs. 30,000 Rs. 3,690 plus 40 per cent. of the amount by which the total income exceeds Rs. 25,000; (6) where the total income exceeds Rs. 30,000 but does exceed Rs......
View Complete Act List Judgments citing this section.....of advance tax during the financial year commencing on the 1st day of April, 1975, has been issued by the Income-tax Officer before the commencement of this Act, - (i) the validity of such order or notice shall not be called in question merely on the ground that the rate or rates for the purposes of computing the advance tax have been varied by this Act; (ii) every such order and notice of demand shall have effect as if the amount of advance tax specified therein had been substituted by the amount of advance tax computed in accordance with the rate or rates as so varied; and (iii) the excess amount, if any, paid by the assessee in an instalment due on the 15th day of June, 1975, may be adjusted against the amount payable in the instalment due on the 15th day of September, 1975. Explanation : All words and expressions used in this section which are defined in the Income-tax Act, 1961 (43 of 1961), shall have the meanings, respectively, assigned to them in that Act.
View Complete Act List Judgments citing this sectionALL INDIA SERVICES REGULATIONS (INDEMNITY) ACT, 1975 [Act, No. 19 of 1975] 6th May, 1975 PREAMBLE An Act to grant indemnity in respect of the failure to lay before Parliament certain regulations made under the All India Services Act, 1951, and for certain other matters connected therewith. BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows: -
View Complete Act List Judgments citing this sectionThis Act may be called the All India Services Regulations (Indemnity) Act, 1975.
View Complete Act List Judgments citing this sectionCIGARETTES (REGULATION OF PRODUCTION, SUPPLY AND DISTRIBUTION) ACT, 1975 [Act, No. 49 of 1975] [16th August, 1975] PREAMBLE An Act to provide for certain restrictions in relation to trade and commerce in, and production, supply and distribution of, cigarettes and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:
View Complete Act List Judgments citing this section.....in the Eighth Schedule to the Constitution, and includes any dialect of such language; (h) "label" means any written, marked, stamped, printed or graphic matter, affixed to, or appearing upon, any package; (i) "package" includes a box, carton, tin or other container; (j) "prescribed" means prescribed by rules made under this Act; (k) "production", with its grammatical variations and cognate expressions; includes- (i) packing, labelling, re-labelling, of containers, (ii) re-packing from bulk packages to retail packages, and (iii) the adoption of any other method to render the product marketable; (l) "sale," with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another whether for cash or on credit, or by way of exchange, and whether wholesale or retail, and includes an agreement for sale, an offer for sale and exposure for sale; (m) "specified warning' means the following warning, namely, "Cigarette smoking is injurious to health."
View Complete Act List Judgments citing this section(1) No person shall, directly or indirectly, produce, supply or distribute cigarettes unless every package of cigarettes produced, supplied or distributed by him bears thereon, or on its label, the specified warning. (2) No person shall carry on trade or commerce in cigarettes unless every package of cigarettes distributed, sold or supplied by him bears thereon, or on its label, the specified warning. (3) No person shall import cigarettes for distribution or supply for a valuable consideration or for sale unless every package of cigarettes so imported by him bears thereon, or on its label, the specified warning. (4) The specified warning shall appear on not less than one of the largest panels of the package in which cigarettes have been packed for distribution, sale or supply for a valuable consideration.
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