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Start Free TrialIncome Tax Act, 1961 Section 45
Title: Capital Gains
State: Central
Year: 1961
.....transfer took place and shall not be regarded as income of the depository who is deemed to be the registered owner of securities by virtue of sub-section (1) of section 10 of the Depositories Act, 1996, and for the purposes of - (i) section 48; and (ii) proviso to clause (42A) of section 2, the cost of acquisition and the period of holding of any securities shall be determined on the basis of the first-in-first-out method. Explanation: For the purposes of this sub-section, the expressions beneficial owner, depository and security shall have the meanings respectively assigned to them in clauses (a), (e) and (l ) of sub-section (1) of section 2 of the Depositories Act, 1996. (3) The profits or gains arising from the transfer of a capital asset by a person to a firm or other association of persons or body of individuals (not being a company or a co-operative society) in which he is or becomes a partner or member, by way of capital contribution or otherwise, shall be chargeable to tax as his income of the previous year in which such transfer takes place and, for the purposes of section 48, the amount recorded in the books of account of the firm, association or body as.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 12
Title: Deduction of Input Tax in Respect of Capital Goods
State: Karnataka
Year: 2003
(1) Deduction of input tax shall be allowed to the registered dealer in respect of the purchase of capital goods 1[on or after the commencement of this Act ]for use in the business of sale of any goods in the course of export out of the territory of India and in the case of any other dealer in respect of the purchase of capital goods wholly or partly for use in the business of taxable goods. (2) Deduction of input tax under this Section shall be allowed only after commencement of commercial production, or sale of taxable goods or sale of any goods in the course of export out of the territory of the India by the registered dealer 2[***] _______________________ 1. Inserted by Karnataka Value Added Tax (Amendment) Act, 2005. 2. Omitted by Act 4 of 2006 w.e.f. 01.04.2006. "and shall be apportioned over a specified period, as may be prescribed."
View Complete Act List Judgments citing this sectionNew Delhi Municipal Council Act 1994 Section 63
Title: Determination of Rateable Value of Lands and Buildings Assessable to Property Tax
State: Central
Year: 1994
.....and insurance, and other expenses, if any, necessary to maintain the land or building in a state to command that rent. Provided that in respect of any land or building the standard rent of which has been fixed under the Delhi Rent Control Act, 1958 (59 of 1958) the rateable value thereof shall not exceed the annual amount of the standard rent so fixed. (2) The rateable value of any land which is not built upon but is capable of being built upon and of any land on which a building is in process of erection shall be fixed at five per cent of estimated capital value of such land. (3) All plant and machinery contained or situate in or upon any land or building and belonging to any of the classes specified from time to time by public notice by the Chairperson with the approval of the Council, shall be deemed to form part of such land or building for the purpose of determining the rateable value thereof under sub-section (1) but save as aforesaid no account shall be taken of the value of any plant or machinery contained or situated in or upon any such land or building.
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 12
Title: Deduction of Input Tax in Respect of Capital Goods
State: Karnataka
Year: 2003
(1) Deduction of input tax shall be allowed to the registered dealer in respect of the purchase of capital goods for use in the business of sale of any goods in the course of export out of the territory of India and in the case of any other dealer in respect of the purchase of capital goods wholly or partly for use in the business of taxable goods. (2) Deduction of input tax under this Section shall be allowed only after commencement of commercial production, or sale of taxable goods or sale of any goods in the course of export out of the territory of the India by the registered dealer and shall be apportioned over a specified period, as may be prescribed.
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Complete Act
Title: Value Added Tax Act, 2003
State: Karnataka
Year: 2003
.....32 - Period of retention of accounts Section 33 - Electronic records Section 34 - Requirement to provide documents and information Chapter 5 Section 35 - Returns Section 36 - Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable Section 37 - Rate of interest Section 38 - Assessment of tax Section 39 - Re-assessment of tax Section 40 - Period of limitation for assessment Section 41 - Power of rectification of assessment or re-assessment in certain cases Section 42 - Payment and recovery of tax, penalties, interest and other amounts Section 43 - Duties of Receivers Section 44 - Special provisions relating to companies Section 45 - Recovery of tax, penalty, or any other amount, from certain other persons Section 46 - Tax payable on transfer of business, assessment of legal representatives, etc. Section 47 - Payment and disbursement of amounts wrongly collected by dealer as tax Section 48 - Tax to be first charge on property Section 49 - Period of limitation for recovery of tax Section 50 - Payment of interest on refunds Section 51 - Power to withhold refund in certain cases Section 52 - Production and.....
List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Complete Act
Title: Karnataka Value Added Tax Act, 2003
State: Karnataka
Year: 2003
.....9 - Collection of tax by registered dealers, governments and statutory authorities Section 9A - Deduction of tax at source (in case of works contract) Section 10 - Output tax, input tax and net tax Section 11 - Input tax restrictions Section 12 - Deduction of input tax in respect of capital goods Section 13 - Pre - registration purchases Section 14 - Special rebating scheme Section 15 - Composition of tax Section 16 - Special accounting scheme Section 17 - Partial rebate Section 18 - Deduction of tax at source in the case of canteens Section 18A - Deduction of tax at source in the case of certain goods Section 19 - Change or tax payment scheme after deduction of input tax Section 20 - Deduction of input tax on exports and interstate sales, and to special economic zone units and developers etc Section 21 - Reimbursement of tax Chapter III Section 22 - Liability to register Section 23 - Voluntary registration Section 24 - Suo motu registration Section 25 - Registration Section 26 - Security Section 27 - Cancellation of registration Section 28 - Obligation of registered dealer to inform changes after registration Chapter IV Section 29 - Tax invoices and bills.....
List Judgments citing this sectionGovernment of National Capital Territory of Delhi Act, 1991 Amending Act 1
Title: Government of Union Territories and the Government of National Capital Territory of Delhi Amendment Act, 2001
State: Central
Year: 1991
.....ACT, 1963 2. Amendment of section 23 - In section 23 of the Government of Union Territories Act, 1963 (hereinafter referred to as the principal Act), in sub-section (1), for clause (e), the following clause shall be substituted, namely:- "(e) the receipt of money on account of the Consolidated Fund of the Union territory or the public account of the Union territory or the custody or issue of such money or the audit of the accounts of the Union territory:". 3. Amendment of section 47 - In section 47 of the principal Act, for the words "all bans advanced to the Union territory from the Consolidated Fund of India", the words "all loans advanced to the Union territory from the Consolidated Fund of India and all loans raised by the Government of India or the Administrator of the Union territory upon the security of the Consolidated Fund of the Union territory" shall be substituted. 4. Insertion of new section 47A - After section 47 of the principal Act, the following section shall be inserted, namely:-- '47A. Public Account of the Union territory and moneys credited to it. (1) As from such date as the Central Government may, by notification in the Official Gazette,.....
View Complete Act List Judgments citing this sectionGovernment of National Capital Territory of Delhi Act, 1991 Amending Act 2
Title: Government of Union Territories and the Government of National Capital Territory of Delhi (Amendment) Act, 2005
State: Central
Year: 1991
.....3 In section 3 of the Government of Union Territories Act, 1963(20 of 1963) (hereafter in this Chapter referred to as the Union Territories Act), in sub-section (5), in the Explanation, in the proviso,-- (i) for the figures "2000", the figures "2026" shall be substituted; (ii) for the figures "1971", the figures "2001" shall be substituted. 3. Amendment of section 38 In section 38 of the Union Territories Act, in clause (b), for the words and figures "the Delimitation Commission Act, 1962(61 of 1962)", the words and figures "the Delimitation Act, 2002(33 of 2002)" shall be substituted. 4. Amendment of section 43E In section 43E of the Union Territories Act,-- (i) for the figures "2000", the figures "2026" shall be substituted; (ii) for the figures "1971", the figures "2001" shall be substituted. 5. Amendment of section 3 In section 3 of the National Capital Territory of Delhi Act, 1991(15 of 1992), in the Explanation, for the proviso, the following proviso shall be substituted, namely:-- "Provided that the reference in this Explanation to the last preceding census of which the relevant figures have been published shall, until the relevant figures for.....
View Complete Act List Judgments citing this sectionNational Capital Territory of Delhi Laws (Special Provisions) Act, 2011, (Central) Preamble
Title: the National Capital Territory of Delhi Laws (Special Provisions) Act, 2011
State: Central
Year: 2011
.....thereto. Whereas there had been phenomenal increase in the population of the National Capital Territory of Delhi owing to migration and other factors resulting in tremendous pressure on land and infrastructure leading to encroachment or unauthorised developments which are not in consonance with the concept of planned development as provided in the Master Plan for Delhi, 2001 and the relevant Acts and building bye-laws made thereunder; And whereas the Master Plan for Delhi, 2001 was extensively modified and notified by the Central Government on the 7th day of February, 2007 with the perspective for the year 2021 keeping in view the emerging new dimensions in urban development vis-a-vis the social, financial and other ground realities; And whereas the Master Plan for Delhi with the perspective for the year 2021 specifically provides for strategies for housing for urban poor as well as to deal with the informal sector; And whereas a strategy and a scheme has been prepared by the local authorities in the National Capital Territory of Delhi for regulation of urban street vendors in accordance with the National Policy for Urban Street Vendors and the Master Plan for Delhi,.....
View Complete Act List Judgments citing this sectionNational Capital Territory of Delhi Laws (Special Provisions) Act 2007 Preamble 1
Title: National Capital Territory of Delhi Laws (Special Provisions) Act, 2007
State: Central
Year: 2007
.....thereto. Whereas there had been phenomenal increase in the population of the National Capital Territory of Delhi owing to migration and other factors resulting in tremendous pressure on land and infrastructure leading to encroachment or unauthorised developments which are not in consonance with the concept of planned development as provided in the Master Plan of Delhi, 2001 and the relevant Acts and building bye-laws made thereunder; And whereas the Master Plan of Delhi, 2001 has been extensively modified and notified by the Central Government on 7th February, 2007 with the perspective for the year 2021 keeping in view the emerging new dimensions in urban development vis-a-vis the social, financial and other ground realities; And whereas the Master Plan of Delhi with the perspective for the year 2021 specifically provides for strategies for housing for urban poor as well as to deal with the informal sector; And whereas a revised policy for relocation and rehabilitation of slum dwellers in the National Capital Territory of Delhi is also under consideration of the Central Government; And whereas a strategy and a scheme has been prepared by the local authorities in.....
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