THE FINANCE ACT, 1991. [Act, No. 18 of 1991] [Extract Relevant To Direct Taxes] [14th March, 1991] PREAMBLE An Act to continue for the financial year 1991-92 the existing rates of income-tax and to provide for the continuance of the provisions relating to auxiliary duties of customs and special duties of excise for the said year. BE it enacted by Parliament in the Forty-second Year of the Republic of India as follows: -
View Complete Act List Judgments citing this section(1) This Act may be called the Finance Act, 1991. (2) Save as otherwise provided in this Act, section 2 shall come into force on the 1st day of April, 1991.
View Complete Act List Judgments citing this section..... (B) for the proviso, the following proviso shall be substituted, namely :- "Provided that in respect of any income chargeable to tax under section 115B or section 115BB of the Income-tax Act, - (a) the income-tax computed under section 115B shall be increased by a surcharge calculated at the rate of fifteen per cent. of such income-tax; and (b) the income-tax computed under section 115BB shall be increased, - (i) in the case of a person other than a company, being a resident in India, by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income-tax; and (ii) in the case of a domestic company, by a surcharge calculated at the rate of fifteen per cent. of such income-tax."; (v) in sub-section (7), after the word, figures and letter "Chapter VIII-A", the words "of the said Act" shall be inserted; (vi) in sub-section (8), for the proviso, the following proviso shall be substituted, namely :- 'Provided that the amount of income-tax or "advance tax" so arrived at, as reduced by the rebate of income-tax calculated under Chapter VIII-A of the said Act, shall, in the case of every person having a total income exceeding.....
View Complete Act List Judgments citing this sectionCANCELLATION OF GENERAL ELECTIONS IN PUNJAB ACT, 1991 [Act, No. 38 of 1991] [17th September, 1991] PREAMBLE An Act to cancel certain notifications calling for general elections in relation to the State of Punjab. BE it enacted by Parliament in the Forty-second Year of the Republic of India as follows: -
View Complete Act List Judgments citing this sectionThis Act may be called the Cancellation of General Elections in Punjab Act, 1991.
View Complete Act List Judgments citing this sectionThe notification No. S.O. 268 (E), dated the 19th April, 1991 issued by the President under sub-section (2) of Section 14 of the Representation of the People Act, 1951 (43 of1951) in so far as it relates to the State of Punjab and the Notification No.Elec-91-R: 4100, dated the 19th April, 1991 issued by the Governor of the State of Punjab under sub-section (2) of Section 15 of the said Act shall, on the commencement of this Act, stand cancelled and upon such cancellation: (a) Every deposit made under Section 34 of the said Act in relation to general elections called by the said notifications shall be returned to the person making it or his legal representative; and (b) All the proceedings with reference to the said elections shall be commenced anew in all respects as if for new elections under the said Act.
View Complete Act List Judgments citing this sectionTHE CHIEF ELECTION COMMISSIONER AND OTHER ELECTION COMMISSIONERS [CONDITIONS OF SERVICE] ACT, 1991 [Act, No. 11 of 1991] [25th January, 1991] PREAMBLE An Act to determine the conditions of service of the Chief Election Commissioners and other Election Commissioners1[and to provide for the procedure for transaction of business by the Election Commission and for matters] connected therewith or incidental thereto. BE it enacted by Parliament in the Forty-first Year of the Republic of India as follows:-- ________________________ 1. Substituted for "and for matters" by the Chief Election Commissioner and other Election Commissioners (Conditions of Service) Amdt Act, 1993 w.e.f. 01-10-1993
View Complete Act List Judgments citing this sectionThis Act may be called1[the Election Commission (Conditions of Service of Election Commissioners and transaction of Business)] Act, 1991. ________________________ 1. Substituted for "the Chief Election Commissioner and other Commissioners (Conditions of Service)" by the Chief Election Commissioner and other Election Commissioners (Conditions of Service) Amdt Act, 1993 w.e.f. 01-10-1993. Section 2 - Definitions In this Act, unless the context otherwise requires,-- (a) "Chief Election Commissioner" means the Chief Election Commissioner appointed under Article 324 of the Constitution; 1[(b) "Election Commission" means the Election Commission referred to in article 324 of the Constitution.] 1[c] "Election Commissioner" means any other Election Commissioner appointed under Article 324 of the Constitution. ________________________ 1. Clause (b) relettered as Clause (c) and Clause (b) inserted before Clause (c) by the Chief Election Commissioner and other Election Commissioners (Conditions of Service) Amdt Act, 1993 w.e.f. 01-10-1993.
View Complete Act List Judgments citing this sectionThis Act may be called1[the Election Commission (Conditions of Service of Election Commissioners and transaction of Business)] Act, 1991. ________________________ 1. Substituted for "the Chief Election Commissioner and other Commissioners (Conditions of Service)" by the Chief Election Commissioner and other Election Commissioners (Conditions of Service) Amdt Act, 1993 w.e.f. 01-10-1993.
View Complete Act List Judgments citing this sectionIn this Act, unless the context otherwise requires,-- (a) "Chief Election Commissioner" means the Chief Election Commissioner appointed under Article 324 of the Constitution; 1[(b) "Election Commission" means the Election Commission referred to in article 324 of the Constitution.] 1[c] "Election Commissioner" means any other Election Commissioner appointed under Article 324 of the Constitution. ________________________ 1. Clause (b) relettered as Clause (c) and Clause (b) inserted before Clause (c) by the Chief Election Commissioner and other Election Commissioners (Conditions of Service) Amdt Act, 1993 w.e.f. 01-10-1993.
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