Bare Act Search Results
Home Bare Acts Phrase: chargeableKarnataka Stamp Act, 1957 Section 3B
Title: Certain Instruments Chargeable with Additional Duty
State: Karnataka
Year: 1957
.....any instrument of conveyance, exchange, settlement, gift or lease in perpetuity of immovable property **[xxxx], chargeable with duty under Section 3 read with Articles of the schedule, ***[shall for a period of ****[four years] effective from the First day of April, 1998, be chargeable] with additional duty at the rate of five percent on such duty chargeable on such instrument of conveyance, exchange, gift, settlement and lease in perpetuity. (2) The additional duty chargeable under sub-section (1) shall be in addition to any duty chargeable under Section 3. (3) Except as otherwise provided in sub-section (1), provisions of this Act, shall, so far as may be apply in relation to the additional duty chargeable under sub-section (1), as they apply in relation to the duty chargeable under Section 3 * Substituted by Act No.5 of 1998, w.e.f. 1-4-1998 for the words "Bangalore Mass Rapid Transit System" ** Omitted by Act No. 5 of 98, w.e.f. 1-4-1998 the words "situated within the limits of Bangalore City Planning Area" *** Substituted by Act No. 5 of 1988, w.e.f. 1-4-1998 for the words "shall be chargeable" **" Substituted for the words "two years" by Act No. 7 of.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 41
Title: Profits Chargeable to Tax
State: Central
Year: 1961
.....machinery, plant or furniture, (a) which is owned by the assessee: (b) in respect of which depreciation is claimed under clause (i) of sub-section (1) of section 32; and (c) which was or has been used for the purposes of business, is sold, discarded, demolished or destroyed and the moneys payable in respect of such building, machinery, plant or furniture, as the case may be, together with the amount of scrap value, if any, exceeds the written down value, so much of the excess as does not exceed the difference between the actual cost and the written down value shall be chargeable to income-tax as income of the business of the previous year in which the moneys payable for the building, machinery, plant or furniture became due. Explanation: Where the moneys payable in respect of the building, machinery, plant or furniture referred to in this sub-section become due in a previous year in which the business for the purpose of which the building, machinery, plant or furniture was being used is no longer in existence, the provision of this sub-section shall apply as if the business is in existence in that previous year.] (3) Where an asset representing expenditure of.....
View Complete Act List Judgments citing this sectionInterest Tax Act, 1974 Section 12
Title: Interest for Default in Furnishing Return of Chargeable Interest
State: Central
Year: 1974
.....re-assessment exceeds the interest-tax on chargeable interest on the basis of earlier assessment aforesaid. (4) Where, as a result of an order under section 15 or section 17 of this Act or section 254 or section 260 or section 262 of the Income-tax Act, as applicable to this Act by virtue of section 21 of this Act, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and-- (i) in a case where the interest is increased, the Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable and such notice of demand shall be deemed to be a notice under section 156 of the Income-tax Act as applicable to this Act by virtue of Section 21, and the provisions of this Act shall apply accordingly; (ii) in a case where the interest is reduced, the excess interest paid, if any, shall be refunded. (5) The provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1992 and subsequent years.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 8
Title: Return of Chargeable Receipts
State: Central
Year: 1980
.....him to furnish within thirty days from the date of service of the notice a return of his chargeable receipts or the chargeable receipts of such other person of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that on an application made in this behalf, the Income-tax Officer may, in his discretion, extend the date for furnishing the return. (3) Any assessee who has not furnished a return within the time allowed under sub-section (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 7
Title: Computation of Chargeable Receipts
State: Central
Year: 1980
.....removal of doubts, it is hereby declared that in computing the chargeable receipts of a previous year, no deduction, other than the deductions specified in this sub-section, shall be allowed from the total amount of charges received by, or accruing or arising to, the assessee. (2) In computing the chargeable receipts of a previous year, the amount of charges which is received by or which accrues or arises to the assessee before the expiry of one month from the end of the month in which this Act comes into force1[or after the 27th day of February, 1982] shall not be taken into account. ________________________ 1. Inserted by Finance Act, 1982 (14 of 1982), Section. 42 (1-4-1982).
View Complete Act List Judgments citing this sectionExpenditure-tax Act, 1987 Section 17
Title: Penalty for Concealment of Chargeable Expenditure
State: Central
Year: 1987
.....particulars of such chargeable expenditure : PROVIDED that if the amount of chargeable expenditure (as determined by the1[Assessing Officer] on assessment) in respect of which particulars have been concealed or inaccurate particulars have been furnished exceeds a sum of twenty-five thousand rupees, the1[Assessing Officer] shall not issue any direction for payment by way of penalty without the previous approval of the2[Additional Commissioner or, as the case may be, of the] Deputy Commissioner. ____________________________ 1. Substituted for the words "Income-tax Officer" by Finance Act (Act 26 of 1988) w.e.f 01.04.1988. 2. Substituted for the words "Deputy Commissioner" by the Finance Act (Act 32 of 1994) w.e.f. 01.06.1994.
View Complete Act List Judgments citing this sectionInterest Tax Act, 1974 Section 6
Title: Computation of Chargeable Interest
State: Central
Year: 1974
.....sub-section, shall be allowed from the total amount of interest accruing or arising to the assessee. (2) In computing the chargeable interest of a previous year, the amount of interest which accrues or arises to the assessee2[before the 1st day of August, 1974 or3[during the period commencing on the 1st day of April, 1985 and ending with the 30th day of September, 1991] shall not be taken into account. ___________________________ 1. Substituted for the words "scheduled banks" by Finance (No. 2) Act (49 of 1991), Section 95 (1-10-91). 2. Substituted for words, figures and letters "before the 1st day of August, 1974" by Finance Act, 1978 (19 of 1978), Section 33(1-4-1978). 3. Substituted for words, figures and letters "after the 31st day of March, 1985" by Finance (No. 2) Act (49 of 1991), Section 95 (1-10-91).
View Complete Act List Judgments citing this sectionKarnataka Stamp Act, 1957 Section 3
Title: Instruments Chargeable with Duty
State: Karnataka
Year: 1957
.....for the original of such instrument, and all the provisions of this Chapter and Chapters IV, VI, VII and VIII of this Act shall mutatis mutandis be applicable to such copy of the original.] (2) any instrument for sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under3[the Merchant Shipping Act, 1958]. ________________________ 1. Substituted for the word "Government" by Act No. 17 of 1966 (15-11-1966) 2. Explanation Inserted by Act No. 24 of 1999, dated 18-8-1999. 3.Sub stituted by Act No. 29 of 1962 w.e.f. 1-10-1962 4. Adapted by the Karnataka Adaptations of Laws Order, 1973 dated 11-1-1973.
View Complete Act List Judgments citing this sectionCompanies Profits Surtax Act 1964 Section 5
Title: Return of Chargeable Profits
State: Central
Year: 1964
.....the company during the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that on an application made in this behalf, the1[Assessing Officer] may, in his discretion, extend the date for the furnishing of the return. (3) Any assessee who has not furnished a return during the time allowed under sub-sectior (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made. ________________________ 1. Substituted for the words "Income-tax Officer" and consequential changes as the rules of grammar may require by the Direct Tax Laws (Amdt.) Act (4 of 1988), S. 187 (1-4-1988).
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 6
Title: Scope of Chargeable Receipts
State: Central
Year: 1980
.....of carrying on the business of a hotel to which this Act applies and shall also include every amount collected by the assessee by way of tax under this Act, sales tax, entertainment tax and tax on luxuries. (2) For the removal of doubts, it is hereby declared that where any such charges have been included, in the chargeable receipt of any previous year as charges accruing or arising to the assessee during that previous year such charges shall not be included in the chargeable receipts of any subsequent previous year in which they are received by the assessee. ________________________ 1. Inserted and deemed always to have been so by Finance Act (14 of 1982), Section. 41.
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial