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Start Free TrialIncome Tax Act, 1961 Section 32A
Title: Investment Allowance
State: Central
Year: 1961
.....income chargeable under the head Profits and gains of business or profession of any one previous year. Explanation: For the purposes of this sub-section, actual cost means the actual cost of the ship, aircraft, machinery or plant to the assessee as reduced by that part of such cost which has been met out of the amount released to the assessee under sub-section (6) of section 32AB. (2) The ship or aircraft or machinery or plant referred to in sub-section (1) shall be the following, namely: (a) a new ship or new aircraft acquired after the 31st day of March, 1976, by an assessee engaged in the business of operation of ships or aircraft; (b) any new machinery or plant installed after the 31st day of March, 1976, (i) for the purposes of business of generation or distribution of electricity or any other form of power; or (ii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any article or thing; or (iii) in any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article or thing specified in the list in the Eleventh Schedule: .....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 33A
Title: Development Allowance
State: Central
Year: 1961
.....[the total income for this purpose being computed after deduction of the allowance under sub-section (1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without making any deduction under sub-section (1) of this section or any deduction under Chapter VIA] is nil or is less than the full amount of the development allowance calculated at the rates and in the manner specified in sub-section (1) (i) the sum to be allowed by way of development allowance for that assessment year under sub-section (1) shall be only such amount as is sufficient to reduce the said total income to nil; and (ii) the amount of the development allowance, to the extent to which it has not been allowed as aforesaid, shall be carried forward to the following assessment year, and the development allowance to be allowed for the following assessment year shall be such amount as is sufficient to reduce the total income of the assessee assessable for that assessment year, computed in the manner aforesaid, to nil, and the balance of the development allowance, if any, still outstanding shall be carried forward to the following assessment year and so on, so, however, that no portion of the.....
View Complete Act List Judgments citing this sectionKarnataka Ministers Salaries and Allowances Act, 1956 Section 12
Title: Travelling and Other Allowances on Tours
State: Karnataka
Year: 1956
.....a motor car is hired by him for journeys connected with his official business, the Minister, Minister of State or the Deputy Minister shall be entitled to recover the actual hire charges paid by him.] _______________________________ 1. Substituted by Act 17 of 1968 w.e.f. 11.10.1968. 2. Substituted by Act 18 of 1974 w.e.f. 27.5.1974. 3. Substituted by Act 9 of 1967 w.e.f. 10.08.1967. 4. Substituted by Act 20 of 1997 w.e.f. 01.09.1997. 5. Inserted by Act 17 of 1968 w.e.f. 01.11.1956. 6. Substituted by Act 13 of 2001 w.e.f. 1.12.2000. 7. Adapted by the Karnataka Adaptations of last order 1973 w.e.f. 1.11.1973.. 8. Inserted by Act 14 of 1984 w.e.f. 01.01.1966. 9. Inserted by Act 14 of 1984 w.e.f. 01.11.1956.
View Complete Act List Judgments citing this sectionKarnataka Ministers Salaries and Allowances Act, 1956 Section 11
Title: Travelling Allowances of 1[a Minister, a Minister of State or a Deputy Minister] on Assuming or Relinquishing Office
State: Karnataka
Year: 1956
.....Bangalore, to his usual place of residence in the State before he assumed office if such place is outside the City, - be entitled to travelling allowance for himself and the members of his family and for the transport of his personal effects at the rates hereinafter specified, namely:- (i) the actual charges incurred by1[the Minister, the Minister of State or the Deputy Minister] for himself and the members of his family, whether the journey is made by train or by road or both; (ii) the actual charges incurred for the transport of the personal effects whether by road or by rail; provided that if a railway wagon is reserved for such transport, the charges for such wagon. Explanation.--For the purpose of this section, member of the family means the husband, wife, son, daughter, father, mother, brother or sister if wholly dependent on and residing with1[the Minister, the Minister of State or the Deputy Minister], as the case may be. _______________________________ 1. Substituted by Act 17 of 1968 w.e.f. 11.10.1968.
View Complete Act List Judgments citing this sectionKarnataka Legislature Salaries, Pensions and Allowances Act, 1956 Section 7
Title: Travelling Allowances of the Chairman and the Speaker on Assuming or Relinquishing Office
State: Karnataka
Year: 1956
The Chairman and the Speaker shall,-- (a) for the journey in respect of assuming office, to the City of Bangalore, from his usual place of residence in the State, if it is outside the City, and (b) for the journey in respect of relinquishing office, from the City of Bangalore to his usual place of residence in the State before he assumed office, if such place is outside the City, be entitled to travelling allowance for himself and the members of his family and for the transport of his personal effects at the rates hereinafter specified, namely:-- (i) the actual charges incurred by the Chairman or the Speaker for himself and the members of his family, whether the journey is made by train or by road or both; (ii) the actual charges incurred for the transport of the personal effects whether by road or by rail: provided that if a railway wagon is reserved for such transport, the charges for such wagon. Explanation.--For the purpose of this section, member of the family means the husband, wife, son, daughter, father, mother, brother or sister, if wholly dependent on and residing with the Chairman or the Speaker, as the case may be.
View Complete Act List Judgments citing this sectionSalary, Allowances and Pension of Members of Parliament Act, 1954 Section 4
Title: Travelling Allowances
State: Central
Year: 1954
.....performs the journey by air, such journey shall be included for the purpose of counting thirty two journeys referred to in the first proviso to sub-section (2) of section 5.] ________________________ 1. Inserted by the Salaries and Allowances of Members of Parliament (Amendment) Act, 1958 (55 of 1958), section 2(1-4-1955). 2. Substituted for the words "one second class fare" by Salaries and Allowances of Members of Parliament (Amendment) Act, 1955 (9 of 1955), section 2(1-4-1955). 3. Substituted for the words "third class" by the Salary, Allowances and Pension of Members of Parliament Act. 1982 (61 of 1982), section 2(1)(a) (6-11-1982). 4. Substituted and deemed always to have been substituted for sub-clause (1) of clause (c) by Salaries and Allowances of Members of Parliament (Amendment) Act, 1958 (55 of 1958), section 4 (w.r.e.f. 1-6-1954). 5. Inserted, the words "one hundred and fifty rupees" by the Salary, Allowances and Pension of Members of Parliament (Amendment) Act (48 of 1993), section 2 (9-6-1993) (60 of 1988), section 4 (w.r.e.f. 1-4-1988). 6. Substituted by the Salary, Allowances and Pension of Members of Parliament Act, 1982 (51 of 1982), section.....
View Complete Act List Judgments citing this sectionSalary, Allowances and Pension of Members of Parliament Act, 1954 Section 5
Title: Travelling Allowances for Intermediate Journeys
State: Central
Year: 1954
.....to the fare by air for each single journey by air 7 [other than a journey referred to in section 4-or the second proviso to sub-section (1) of this section or section 6C-] performed by him8 9 ["either alone or along with spouse or any number of companions or relatives, "]from any place in India to any other place in India during his term of office as such member : 15 [Provided that the total number of such journeys under this subsection shall be thirty-four journeys per year.] 11 ["Provided further that where the number of journeys performed by any member by air is less than thirty-two, then, such number of journeys not performed by him shall be carried over to the following year."] 12 [Provided also that the spouse or companion of a member, as the case may be, may alone perform maximum eight journeys by air from any place of India to the place in India for the purpose of visiting such member and such journey shall be included for the purpose of counting thirty-two journeys referred to in the first proviso to sub-section (2).] Explanation 1.- The provisions of clause (c) of sub-section (1) and sub-section (2) of section 4-shall, so far as may be apply to travelling.....
View Complete Act List Judgments citing this sectionKarnataka Legislature Salaries, Pensions and Allowances Act, 1956 Section 8
Title: Travelling and Other Allowances of the Chairman, the Deputy Chairman, the Speaker and the 1[Deputy Speaker, the Leaders of the Opposition and the Government Chief Whips] on Tours
State: Karnataka
Year: 1956
.....31 of 1978 w.e.f. 26.12.1978. 4. Substituted by Act 19 of 1974 w.e.f. 27.5.1974. 5. Substituted by Act 3 of 1975 w.e.f. 14.10.1974. 6. Substituted by Act 8of 1967 w.e.f. 10.8.1967. 7. Substituted by Act 19 of 1997 w.e.f. 1.9.1997. 8. Inserted by Act 18 of 1968 w.e.f. 1.11.1976. 9. Substituted by Act 14 of 2001 w.e.f. 1.12.2000. 10. Section 2A and 2B Inserted by Act 18 of 1996 w.e.f. 1.1.1966 11. Inserted by Act 72 of 1976 w.e.f. 1.1.1996 12. Adopted by the Adaptation of Laws Order 1973, Schedule II, Serial No. 1 w.e.f. 1.11.1973 13. Section 3 sub--section 8B Substituted by Act 49 of 1976 w.e.f.1.7.1974 14. Substituted by Act 16 of 1987 w.e.f.1.4.1987 15. Inserted by Act 31 of 1979. w.e.f. 1.6.1979 16. Omitted by Act 16 of 1987. w.e.f. 1.4.1987
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 34
Title: Conditions for Depreciation Allowance and Development Rebate
State: Central
Year: 1961
.....the previous year in which it was acquired or installed, any allowance made under section 33 or under the corresponding provisions of the Indian Income-tax Act, 1922 (11 of 1922), in respect of that ship, machinery or plant shall be deemed to have been wrongly made for the purposes of this Act, and the provisions of sub-section (5) of section 155 shall apply accordingly: Provided that this clause shall not apply (i) where the ship has been acquired or the machinery or plant has been installed before the 1st day of January, 1958; or (ii) where the ship, machinery or plant is sold or otherwise transferred by the assessee to the Government, a local authority, a corporation established by a Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956); or (iii) where the sale or transfer of the ship, machinery or plant is made in connection with the amalgamation or succession, referred to in subsection (3) or sub-section (4) of section 33.
View Complete Act List Judgments citing this sectionSalary, Allowances and Pension of Members of Parliament Act, 1954 Preamble 1
Title: Salary, Allowances and Pension of Members of Parliament Act, 1954
State: Central
Year: 1954
.....Committee on Salaries and Allowances of Members of Parliament, it is proposed to amend the Salary, Allowances and Pension of Members of Parliament Act, 1954 in order to allow ablind Member the facility of an attendant while performing journeys by air and also to extend the same facility to a Member who is so incapacitated physically as to require the assistance of an attendant. 2. This Bill seeks to give effect to the above objects.- Gaz. of India, 30-3-1979, Pt. II,section 2. Ext.. p. 380. VIII Amending Act 61 of 1982.- Keeping in view the recommendations of Joint Committee on Salaries and Allowances of Members of Parliament and the demand made by the Members on the floor of the House, it is proposed to amend the Salary, Allowances and Pension of Members of Parliament Act, 1954. with a view to provide the following additional facilities to the Members of Parliament :- (i) Increase in the rate of Road Mileage. (ii) One free First Class Railway Pass for one person to accompany the Member when he travels by rail instead of the lowest class now admissible. (iii) Free air travel facility to the spouse, if any, of the Member from the usual place of residence of the Member to Delhi.....
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