Bare Act Search Results
Home Bare Acts Phrase: closely held Page 1 of about 6,263 results (0.019 seconds)Finance Act, 1983 Chapter III
Title: Direct Taxes
State: Central
Year: 1983
.....April, 1984, namely :- "43B. Certain deductions to be only on actual payment. - Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of - (a) any sum payable by the assessee by way of tax or duty under any law for the time being in force, or (b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him. Explanation : For the removal of doubts, it is hereby declared that where a deduction in respect of any sum referred to in clause (a) or clause (b) of this section is allowed in computing the income referred to in 28 of the previous year (being a previous year relevant to the assessment year commencing on the 1st day of April, 1983 or any earlier assessment year) in which the.....
View Complete Act List Judgments citing this sectionFinance Act, 1983 Complete Act
State: Central
Year: 1983
.....OF CLOSELY-HELD COMPANIES - [Note this section has been omitted by Finance Act 18 to 1992 S. 117 (1-4-1993)]. SECTION 41: (Amendments to Wealth-tax Act incorporated in that Act. hence not given,] SECTION 42: AMENDMENT OF SECTION 5 - (Amendments incorporated in the Principal Act]. SECTION 43: AMENDMENT OF SECTION 4 - Insection 4 of the Interest-tax Act, 1974-the following proviso shall be inserted at the end, namely:- "Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 1983 shall be three and a half per cent. of such chargeable interest" SECTION 44: AMENDMENT OF ACT 51 OF 1975 - [Amendments incorporated in the Customs Tariff Act, 1975] SECTION 45: AUXILIARY DUTIES OF CUSTOMS (1) In the case of goods mentioned in the First Schedule to the Customs Tariff Act, or in that Schedule as amended from-time to time. there shall believed and collected as an auxiliary duty of customs an amount equal to fifty percent. of the value of the goods as determined in accordance with the provisions ofSection 14 of the Customs Act, 1962-(hereinafter referred to as the Customs Act). (2) Sub-section (1).....
List Judgments citing this sectionFinance Act, 1983 Complete Act
Title: Finance Act, 1983
State: Central
Year: 1983
.....- FINANCE ACT, 1983 Chapter I Section1 - Short Title And Commencement Chapter II Section2 - Income-Tax Chapter III Section3 - Amendment Of Section 2 Section4 - Amendment Of Section 9 Section5 - Amendment Of Section 10 Section6 - Amendment Of Section 11 Section7 - Amendment Of Section 13 Section8 - Amendment Of Section 16 Section9 - Amendment Of Section 24 Section10 - Amendment Of Section 32 Section11 - Amendment Of Section 32a Section12 - Amendment Of Section 35 Section13 - Amendment Of Section 35b Section14 - Amendment Of Section 35c Section15 - Amendment Of Section 35cc Section16 - Amendment Of Section 35cca Section17 - Amendment Of Section 37 Section18 - Insertion Of New Section 43b Section19 - Amendment Of Section 44d Section20 - Amendment Of Section 54e Section21 - Amendment Of Section 80c Section22 - Amendment Of Section 80gg Section23 - Amendment Of Section 80gga Section24 - Insertion Of New Section 80hhc Section25 - Amendment Of Section 80-I Section26 - Amendment Of Section 80jj Section27 - Omission Of Section 80jja Section28 - Amendment Of Section 80l Section29 - Omission Of Section 80mm Section30 - Amendment Of Section 80p Section31.....
List Judgments citing this sectionBengal Municipal Act, 1932 Complete Act
State: West Bengal
Year: 1932
.....sanction of the Governor General has been obtained under sub-section (3) of section 80A of the Government of .India Act to the passing of this Act; It is hereby enacted as follows CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1)This Act may be called the Bengal Municipal Act, 1932. (2) It extends to the whole of [West Bengal], except Calcutta as defined fay clause (11) of section 3 of the Calcutta Municipal Act, 1923. (3) It shall come into force on such date as the (State Government] may, by notification, appoint. (4) Notwithstanding anything contained in sub-section (2), it shall not take effect in any cantonment or part of a cantonment without the consent of the [Central Government] previously obtained. (5) Notwithstanding anything contained in sub-section (2), the provisions of this Act shall apply to the district of Darjeeling or any part thereof subject to such exceptions and modifications as the State Government may, by notification, direct. Section 2 Savings .- ********* All municipalities constituted, ****** limits defined, regulations, measurements and divisions made, licenses and notices issued, taxes, tolls, rates and fees.....
List Judgments citing this sectionBombay Provincial Municipal Corporation Act, 1949 Complete Act
State: Maharashtra
Year: 1949
.....Corporation is inserted. (iv) any joint stock company or any society, registered or deemed to be registered under the Bombay Co-operative Societies Act, 19251[which shall contract with or be employed by the Commissioner or the Transport Manager on behalf of the Corporation ; (v) the occasional sale to the Commissioner or Transport manager on behalf of the Corporation of any article in which he regularly trades to a value not exceeding in the aggregate in any one official year two thousand rupees; or (vi) the occasional letting out on hire to the Corporation or in the hiring from the Corporation of any article for an amount not exceeding in the aggregate in any one official year five hundred rupees ; (c) occupying as a tenant for the purpose of residence any premises belonging to the Corporation ; or (d) receiving conveyance charges as a member of the Transport Committee. SECTION 11: DISABILITIES FROM CONTINUING AS COUNCILLOR A Councillor shall cease to hold office as such if at any time during his term of office he, (a) becomes disqualified for being a Councillor by reason of the provisions of section 10 ; (b) absents himself during three successive months from the meetings of.....
List Judgments citing this sectionGeneva Conventions Act, 1960 Complete Act
State: Central
Year: 1960
.....(d) procedural matters relating to legal representation, appeals, etc. 3. The existing law on the subject is to be found in the Geneva Convention Act, 1911 (an Act of the United Kingdom) as applied to India by the Gevena Convention Act, 1911 (British India) Order-in-Council dated the 24th October, 1916, and the Geneva Convention Implementing Act, 1936 (14 of 1936). The provisions of these Acts, however, are confined to extending protection to the two emblems, namely, the Red Cross and the Geneva Cross. 4. The Bill seeks to implement the Conventions in so far as it is necessary so to do and, at the same time, consolidates the law on the subject by repealing the United Kingdom Act of 1911andthe Central Act 14 of 1936and incorporating their provisions in the Bill." - Gaz. of Ind., 1959, Extra. Pt. II, S. 2, p. 1098. An Act to enable effect to be given to certain International Conventions done at Geneva on the twelfth day of August, 1949, to which India is a party, and for purposes connected therewith. Be it enacted by Parliament in the Eleventh Year of the Republic of India as follows :- -Geneva Conventions of 12th August, 1949, were ratified by the President on the 16th October,.....
List Judgments citing this sectionThe Pondicherry Village and Commune Panchayats Act, 1973 Complete Act
State: Pondicherry
Year: 1973
.....the body constituted for the administration of a commune panchayat under this Act; (7) "company" means any company is defined in the Companies Act, 1956 (Central Act 1 of 1956), and includes " (a) any foreign company within the meaning of section 591 of that Act: (b) any co-operative society registered or deemed to be registered under the law relating to co-operative societies for the time being in force; and (c) any body corporate, or any firm or association carrying on business in the Union territory whether incorporated or not and whether its principal place of business is situated in the said Union territory or not; (8) "Director" means a Director appointed under section 195 and also includes any officer authorized by the Government to exercise the powers and perform the duties of the Director; (9) "election authority" means such authority, not being president or vice-president or a member of the village panchayat or the chairman or vice-chairman or a member of the commune panchayat council as the Government may, by notification, appoint; (10) "executive authority" means, in the case of a village panchayat having an executive officer, the executive officer.....
List Judgments citing this sectionEmployees Provident Funds Scheme, 1952 Complete Act
State: Central
Year: 1952
.....24th July, 1976, come into force on the30th September, 1976;] Short title and application 88 [(lxxxii) as respects,- (1) establishments which are factories engaged in the manufacture of glue and gelatine, (2) stone quarries producing stone chips, stone sets, stone boulders, and ballasts, and (3) establishments engaged in fish processing and non-vegetable food preservation industry including bacon factories and pork processing plants, covered by the notification of the Government of India in the Ministry of Labour, No. G.S.R. 204, dated the 31st January, 1977, come into force on the 28th February, 1977;] 89 (lxxxiii) as respects the beedi industry, that is to say, any industry engaged in the manufacture of beedis, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 660, dated the 17th May, 1977, come into force or the 31st May, 1977;] 90 [(lxxxiv) as respects the financial establishment (other than banks) engaged in the activities of borrowing, lending, advancing of money and dealing with other monetary transactions with a view to earn interest not being the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of.....
List Judgments citing this sectionThe Travancorecochin Public Health Act, 1955 Complete Act
State: Kerala
Year: 1955
.....does not include an honorary Magistrate; (24) "Medical practitioner" means a practitioner registered under the Travancore-Cochin Medical Practitioners Act, 1953 or who has got any medical qualification recognized by the Government; (25) "Milk" means the milk of a cow, buffalo, goat, ass or other animal and includes cream, skimmed milk, separated milk, and condensed, sterilized or desiccated milk or any other product of milk; (26) "Notification" means a notification in the Gazette; (27) "Nuisance" includes any act, omission, place or thing which causes or is likely to cause injury, danger, annoyance or offence to the sense of sight, smell or hearing or disturbance to rest or sleep or which is or may be dangerous to life or injurious to the health or property of the public or the people in general who dwell or occupy property in the vicinity or persons who may have occasion to use any public right; (28) "Occupier" includes " (a) any person for the time being paying or liable to pay to the owner the rent or any portion of the rent of the land or building or part of the same in respect of which the word is used or damages on account of the occupation of such land,.....
List Judgments citing this sectionThe Kerala Panchayat Raj Act, 1994 Complete Act
State: Kerala
Year: 1994
THE KERALA PANCHAYAT RAJ ACT, 1994 THE KERALA PANCHAYAT RAJ ACT, 1994 [Act No. 13 of 1994] PREAMBLE An Act to replace the present enactments relating to Panchayats and district councils by a comprehensive enactment. Whereas it is expedient to replace the present enactments relating to Panchayats' and district councils by a comprehensive enactment to establish a three-tier Panchayat Raj System in the State in line with the Constitution (Seventy-third Amendment) Act, 1992, for securing a greater measure of participation of the people in planned development and in local governmental affairs, by constituting village, block and district Panchayats; And endow such Panchayats with such powers and authority to enable them to function as institutions of self-government; And entrusting such Panchayats the preparation of plans and implementation of schemes for economic development and social justice including the implementation of schemes in relation to the matters listed in the Eleventh Schedule to the Constitution; Be it enacted in the Forty-fifth Year of the Republic of India as follows:- Chapter I - PRELIMINARY (Pub. in K.G. Ex. No. 1175 dated 23-11-1995).....
List Judgments citing this section- << Prev.
- Next >>