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Chartered Accountants Act, 1949 Complete Act
Title: Chartered Accountants Act, 1949
State: Central
Year: 1949
Preamble1 - Chartered Accountants Act, 1949 ChapterI - Preliminary Section1 - Short Title, Extent and Commencement Section2 - Interpretation ChapterII -
List Judgments citing this sectionChartered Accountants (Amendment) Act 2006 Complete Act
Title: Chartered Accountants (Amendment) Act 2006
State: Central
Year: 2006
Preamble1 - Chartered Accountants (Amendment) Act 2006 Section1 - Short Title and Commencement Section2 - Amendment of Section 2 Section3 -
List Judgments citing this sectionChartered Accountants (Amendment) Act, 2011, (Central) Complete Act
Title: the Chartered Accountants (Amendment) Act, 2011
State: Central
Year: 2011
Preamble - the Chartered Accountants (Amendment) Act, 2011 Section1 - Short Title and Commencement Section2 - Amendment of Section 2 Section3 -
List Judgments citing this sectionBrief the judgments behind these acts
The Income-tax Act, 1961 Section 115V
Title: Definitions.—In this Chapter, unless the context otherwise requires,—
State: Central
Year: 1961
(a) “bareboat charter” means hiring of a ship for a stipulated period on terms which give the charterer possession and control … the charterer possession and control of the ship, including the right to appoint the master and crew; (b) “bareboat charter-cum-demise” means a bareboat charter where the ownership of the ship is intended to be transferred after a specified
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Chapter 3
Title: Direct Taxes
State: Central
Year: 2004
OF SHIPPING COMPANIES A.--Meaning of certain expressions 115V. Definitions In this Chapter, unless the context otherwise requires,-- (a) "bareboat charter" means hiring of a ship for a stipulated period on terms which give the charterer possession and control … the charterer possession and control of the ship, including the right to appoint the master and crew; (b) "bareboat charter-cum-demise" means a bareboat charter where the ownership of the ship is intended to be transferred after a specified
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 30
Title: Insertion of New Chapter Xii-g
State: Central
Year: 2004
OF SHIPPING COMPANIES A.--Meaning of certain expressions 115V. Definitions In this Chapter, unless the context otherwise requires,-- (a) "bareboat charter" means hiring of a ship for a stipulated period on terms which give the charterer possession and control … the charterer possession and control of the ship, including the right to appoint the master and crew; (b) "bareboat charter-cum-demise" means a bareboat charter where the ownership of the ship is intended to be transferred after a specified
View Complete Act List Judgments citing this sectionThe Merchant Shipping Act, 2025 Section 16
Title: Registration of Indian chartered foreign vessels
State: Central
Year: 2025
in such manner and subject to such conditions as may be prescribed. Explanation.---For the purposes of this section, "bareboat charter-cum-demise" means a bareboat charter where the ownership of the vessel is intended to be transferred after a specified … Any foreign vessel chartered on a bareboat charter-cum-demise contract by an Indian charterer may be registered under this Part in such manner and subject to such
View Complete Act List Judgments citing this sectionThe Inland Vessels Act, 2021 Section 3
Title: Definitions
State: Central
Year: 2021
or recognised by the Central Government under any law for the time being in force in India; (b) "bareboat charter" means an arrangement for the hiring of a vessel without crew, where the charterer is responsible for appointing … a vessel without crew, where the charterer is responsible for appointing the crew and making other arrangements; (c) "bareboat charter-cum-demise" is a bareboat charter where the ownership of the vessel is intended to be transferred after a specified
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 115V
Title: Definitions
State: Central
Year: 1961
In this Chapter, unless the context otherwise requires, (a) bareboat charter means hiring of a ship for a stipulated period on terms which give the charterer possession and control … charterer possession and control of the ship, including the right to appoint the master and crew ; (b) bareboat charter-cum-demise means a bareboat charter where the ownership of the ship is intended to be transferred after a specified
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 115VB
Title: Operating Ships
State: Central
Year: 1961
shall not be regarded as the operator of a ship which has been chartered out by it on bareboat charter-cum-demise terms or on bareboat charter terms for a period exceeding three years. … the operator of a ship which has been chartered out by it on bareboat charter-cum-demise terms or on bareboat charter terms for a period exceeding three years.
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