Title : Karnataka Sales Tax Act, 1957
State : Karnataka
Year : 1957
Preamble 1 - THE KARNATAKA SALES TAX ACT, 1957 Chapter I Section 1 - Short title, extent and commencement Section 2 - Definitions Chapter II Section 3 - Appointment of Commissioner, Additional Commissioner, Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer Section 3A - Instructions to subordinate authorities Section 3B - Jurisdiction of officers Section 3C - Change of incumbent of an office Section 4 - Omitted Chapter III Section 5 - Levy of tax on sale or purchase of goods Section 5A - Taxation of Industrial Inputs Section 5B - Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works..... List Judgments citing this sectionTitle : Vacancies, Etc., Not to Invalidate Proceedings
State : Central
Year : 1956
1[19A. Vacancies, etc., not to invalidate proceedings No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.] __________________________ 1. Inserted by the Central Sales Tax (Amendment) Act, 2005. View Complete Act List Judgments citing this sectionTitle : Tax on Investment Income and Long-term Capital Gains
State : Central
Year : 1961
Where the total income of an assessee, being a non-resident Indian, includes- (a) any income from investment or income from long-term capital gains of an asset other than a specified asset ; (b) income by way of long-term capital gains, the tax payable by him shall be the aggregate of - (i) the amount of income-tax calculated on the income in respect of investment income referred to in clause (a), if any, included in the total income, at the rate of twenty per cent ; (ii) the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (b), if any, included in the total income, at the rate of ten per cent ; and (iii) the amount of income-tax with which he would have been chargeable had his total income been reduced by the amount of..... View Complete Act List Judgments citing this sectionTitle : Wealth-tax Act, 1957
State : Central
Year : 1957
Preamble1 - WEALTH-TAX ACT, 1957 Chapter I Section1 - Short title, extent and commencement Section2 - Definitions Chapter II Section3 - Charge of wealth-tax Section4 - Net wealth to include certain assets Section5 - Exemptions in respect of certain assets Section6 - Exclusion of assets and debts outside India Section7 - Value of assets how to be determined Chapter III Section8 - Wealth-tax authorities and their jurisdiction Section9 - Control of wealth-tax authorities Section10 - Instructions to subordinate authorities Section11 - Jurisdiction of Assessing Officers and power to transfer cases Section12A - Appointment of Valuation Officers Section13A - Powers of [Director-General or Director],[Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries ..... List Judgments citing this sectionState : Central
Year : 1957
WEALTH TAX ACT, 1957 WEALTH TAX ACT, 1957 27 of 1957 An Act to provide for the levy of wealth-tax BE it enacted by Parliament in the Eighth Year of the Republic of India as follows:- SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Wealth-tax Act, 1957. (2) It extends to the whole of India. (3) It shall be deemed to have come into force on the 1st day of April, 1957. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires,- (a)2[***] 3[(b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; (c) "assessee" means a person by whom wealth-tax or any other sum of money is payable under this Act, and includes- (i) every person in respect of whom any proceeding under this Act..... List Judgments citing this sectionState : Rajasthan
Year : 1957
THE RAJASTHAN ENTERTAINMENTS AND ADVERTISEMENTS TAX ACT, 1957 THE RAJASTHAN ENTERTAINMENTS AND ADVERTISEMENTS TAX ACT, 1957 (Act No. 24 of 1957) (Received the assent of the Governor on the 21st day of June, 1957) An Act to impose a tax in respect of admission to entertainments and advertisements in the State of Rajasthan Whereas it is expedient to provide for the levy by the State Government of a tax in respect of admission to theatres, cinemas, and other places of public entertainments and a tax in respect of certain forms of advertisements in such places in the State of Rajasthan and for the payment of compensation to the local authorities now levying such a tax; Be it enacted by the Rajasthan State Legislature in the Eighth Year of the Republic of India as..... List Judgments citing this sectionTitle : Income Tax Act, 1961
State : Central
Year : 1961
Preamble1 - INCOME-TAX ACT, 1961 Chapter I Section1 - Short title, extent and commencement Section2 - Definitions Section3 - "Previous year" defined Chapter II Section4 - Charge of income-tax Section5 - Scope of total income Section5A - Apportionment of income between spouses governed by Portuguese Civil Code Section6 - Residence in India Section7 - Income deemed to be received Section8 - Dividend income Section9 - Income deemed to accrue or arise in India Chapter III Section10 - Incomes not included in total income Section10A - Special provision in respect of newly established undertakings in free trade zone, etc. Section10AA - Special provisions in respect of newly established Units in Special Economic Zones Section10B - Special provisions in respect of newly established..... List Judgments citing this sectionState : Kerala
Year : 1957
THE KERALA SURCHARGE ON TAXES ACT, 1957 [1] THE KERALA SURCHARGE ON TAXES ACT, 1957 [1] (Act 11 of 1957) [Amended by Acts 12 of 1960, 2 of 1966, and 10 of 1968 and 16 of 1970] An Act to provide for levy of surcharges on certain taxes. Preamble .- WHEREEAS it is considered necessary to increase the taxes on agricultural income, taxes on the sale or purchase of goods and taxes on profession, by the levy of a surcharge on such taxes; BE it enacted in the Eighth Year of the Republic of India as follows:- 1. Short title, extent and commencement.- (1) This Act may be called the Kerala Surcharge on Taxes Act, 1957. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification, in the Gazette, appoint. 2...... List Judgments citing this sectionTitle : Income from House Property
State : Central
Year : 1961
The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head Income from house property. View Complete Act List Judgments citing this sectionTitle : Control of Income-tax Authorities
State : Central
Year : 1961
The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification. View Complete Act List Judgments citing this section