Bare Act Search Results

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

Income 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.....

Finance Act 1965 Section 9

Title: Insertion of New Section 33a

State: Central

Year: 1965

.....[the total income for this purpose being computed after making the allowance under sub section (1) or sub section (1A) or clause (ii) of sub section (2) of section 33 but without making any allowance under sub section (1) of this section] is nil or is less than the full amount of the development allowance calculated at the rates 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 development allowance shall be carried forward for.....

Central Industrial Security Force Act, 1968 Complete Act

State: Central

Year: 1968

..... SECTION 20: CERTAIN ACTS NOT TO APPLY TO MEMBERS OF THE FORCE - Nothing contained inthe Payment of Wages Act, 1936-, orthe Industrial Diusputes Act, 1947-, orthe Factories Act, 1948-, or any corresponding law relating to investigation and settlement of industrial disputes in force in a State shall apply to members of the Force. SECTION 21: PROTECTION OF ACTS OF OFFICERS AND MEMBERS OF THE FORCE - (1) In any suit or proceeding against any51[x x x] member of the Force for any act done by him in the discharge of his duties, it shall be lawful for him to plead that such act was done by him under the orders of a competent authority. (2) Any such plea may be proved by the production of the order directing the act, and if it is so proved, the51[x x x] member of the Force shall thereupon be discharged from any liability in respect of the act so done by him, notwithstanding any defect in the jurisdiction of the authority which issued such order. (3) Notwithstanding anything contained in any other law for the time being in force, any legal proceeding, whether civil or criminal, which may lawfully be brought against any51[x x x] member of the Force for anything done or intended.....

Central Excise Tariff Act, 1985 Chapter 85

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 1985

.....circuits may also include discrete components; (c) micro-assemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, when they are presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. 7. For the purposes of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. 8. For the purposes of heading 8524 "recording" of sound or other phenomena shall amount to manufacture." 5. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007......

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXV

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 2004

.....circuits may also include discrete components; (c) micro-assemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, when they are presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. 7. For the purposes of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. 8. For the purposes of heading 8524 "recording" of sound or other phenomena shall amount to manufacture. SUB-HEADING NOTES 1. Sub-headings 8519 92 and 8527 12 cover only cassette-players.....

Customs Tariff Act 1975 Chapter 85

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 1975

.....circuits may also include discrete components; (c) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in the Schedule which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading 8523 or 8524 remain classified in those headings when presented with the apparatus for which they are intended. This note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. 7. For the purposes of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged." 5. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under:- "1. Sub-headings 8519 92 and 8527 12 cover only cassette-players with built-in amplifier, without.....

Tea Act, 1953 Chapter III

Title: Control over the Extension of Tea Cultivation

State: Central

Year: 1953

.....purposes of this section to be incapable of carrying or no longer to carry tea. (2) Upon such application being made and upon proof to the satisfaction of the Board that the applicant is entitled to the benefit of sub-section (1) the Board may by order grant permission to plant tea on land not planted with tea: Provided that the area of land in respect of which such permission is granted shall be within the same or an adjacent district and shall belong to the same or an adjacent tea estate and shall not exceed in extent the area of the land incapable of carrying tea or compulsorily acquired, transferred or resumed, as the case may be. (3) All areas of land in respect of which permission to plant tea is granted under this section shall be excluded when computing for the purpose of section 13 the total area of land in respect of which the permission referred to in section 12 may be granted. (4) If any land falling within the Explanation to sub-section (1) is subsequently restored to the tea estate from which it was substracted, the owner of the estate shall either uproot the tea planted thereon, or uproot any tea planted by him in pursuance of a permission granted under.....

Tea Act, 1953 Complete Act

State: Central

Year: 1953

.....25--. (d) "Customs-collector" means a Customs collector as defined in clause (c) of section 3 of the Sea Customs Act, 1878 for the purposes of that Act, or of that Act as applied to the import and export of goods by air or a Collector of Land Customs as defined in clause (c) of section 2 of the Land Customs Act, 1924 as the case may be; (e) "dealer" means a dealer in tea; (f) "export" means to take out of India by land, sea or air to any place outside India other than a country or territory notified in this behalf by the Central Government by notification in the Official Gazette: (g) "export allotment" means the total quantity of tea which may be exported during any one financial year, (h) "Fund" means the Tea Fund referred to in section 27- (i) "manufacturer" means a manufacturer of tea; (j) "member" means a member of the Board, (k) "owner"- (i) with reference to a tea estate or garden or a sub-division thereof the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists; and (ii) with reference to a tea estate or a garden or a sub-division for which an agent is employed, means the agent if and in.....

Indian Penal Code (45 of 1860) Chapter 16

Title: Of Offences Affecting the Human Body

State: Central

Year: 1860

..... 1. Substituted by Act 26 of 1955, section 117 and Schedule, for "transportation for life" (w.e.f. 1-1-1956). 2. Inserted by Act 27 of 1870, section 11. 3. Inserted by Act 12 of 1891, section 2 and Schedule II. Section 308 - Attempt to commit culpable homicide Whoever does any act with such intention or knowledge and under such circumstances that, if he by that act caused death, he would be guilty of culpable homicide not amounting to murder, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both; and, if hurt is caused to any person by such act, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both. Illustration A, on grave and sudden provocation, fires a pistol at Z, under such circumstances that if he thereby caused death he would be guilty of culpable homicide not amounting to murder. A has committed the offence defined in this section. Section 309 - Attempt to commit suicide Whoever attempts to commit suicide and does any act towards the commission of such offence, shall he punished with.....