Bare Act Search Results

Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

.....1] : For the purposes of this sub-clause, the expression industrial undertaking means any undertaking which is engaged in (a) the manufacture or processing of goods; or 53[(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device; or] (b) the business of generation or distribution of electricity or any other form of power; or 54[(ba) the business of providing telecommunication services; or] (c) mining; or (d) the construction of ships; or 55[(da) the business of ship-breaking; or] (e) the operation of ships or aircrafts or construction or operation of rail systems; 56[Explanation 1A : For the purposes of this sub-clause, the expression interest shall not include interest paid on delayed payment of loan or on default if it is in excess of two per cent per annum over the rate of interest payable in terms of such loan.] 57[Explanation 2 : For the purposes of this clause, the expression interest includes hedging transaction charges on account of currency fluctuation;] (v) interest on (a) securities held by the Welfare Commissioner, Bhopal Gas Victims, Bhopal, in the Reserve.....

Income Tax Act, 1961 Section 10

Title: Incomes Not Included in Total Income

State: Central

Year: 1961

.....1] : For the purposes of this sub-clause, the expression industrial undertaking means any undertaking which is engaged in (a) the manufacture or processing of goods; or 53[(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device; or] (b) the business of generation or distribution of electricity or any other form of power; or 54[(ba) the business of providing telecommunication services; or] (c) mining; or (d) the construction of ships; or 55[(da) the business of ship-breaking; or] (e) the operation of ships or aircrafts or construction or operation of rail systems; 56[Explanation 1A : For the purposes of this sub-clause, the expression interest shall not include interest paid on delayed payment of loan or on default if it is in excess of two per cent per annum over the rate of interest payable in terms of such loan.] 57[Explanation 2 : For the purposes of this clause, the expression interest includes hedging transaction charges on account of currency fluctuation;] (v) interest on (a) securities held by the Welfare Commissioner, Bhopal Gas Victims, Bhopal, in the Reserve.....

Finance (No. 2) Act, 1998 Chapter III

Title: Direct Taxes

State: Central

Year: 1998

..... (c) in clause (15) in sub-clause (iv) in the Explanation, after clause (a) the following clause shall be inserted, namely:-- "(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device; or (d) clause (18A) shall be omitted; (e) clause (22) and (22A) shall be omitted. (f) in clause (23C),-- (A) after sub-clause (iiia), the following sub-clauses shall be inserted, namely:-- (iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiac) any hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of.....

Finance (No. 2) Act, 1998 Section 5

Title: Amendment of Section 10

State: Central

Year: 1998

..... (c) in clause (15) in sub-clause (iv) in the Explanation, after clause (a) the following clause shall be inserted, namely:-- "(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device; or (d) clause (18A) shall be omitted; (e) clause (22) and (22A) shall be omitted. (f) in clause (23C),-- (A) after sub-clause (iiia), the following sub-clauses shall be inserted, namely:-- (iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiac) any hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of.....

Finance (No. 2) Act, 1998 Complete Act

State: Central

Year: 1998

.....(c) in clause (15), in sub-clause (iv), in the Explanation, after clause (a), the following clause shall be inserted, namely :- "(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other infor- mation device; or" (d) clause (18A) shall be omitted; (e) clauses (22) and (22.4) shall be omitted; (f) in clause (23C)- (A) after sub clause (iiia), the following sub-clauses shall be inserted, namely - "(iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiiac) any hospital or other institution for the reception and treat- ment of persons suffering from illness or mental defective - ness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if.....

Mental Health Act, 1987 Chapter I

Title: Preliminary

State: Central

Year: 1987

.....(102 of 1956), and whose name has been entered in a State Medical Register, as defined in clause (k) of thai section; (ii) in clause (h) of sub-section (I) of section 2 of the Indian Medicine Central Council Act, 1970 (48 of 1970), and whose name has been entered in a State Register of Indian Medicine, as defined in clause (j) of sub-section (I) of that section; and (iii) in clause (g) of sub-section (I) of section 2 of the Homeopathy Central Council Act, 1973 (59 of 1973), and whose name has been entered in a State Register of Homoeopathy, as defined in clause (i) of subsection (I) of that section; (l) "mentally ill person" means a person who is in need of treatment by reason of any mental disorder other than mental retardation; (m) "mentally ill prisoner" means a mentally ill person for whose detention in, or removal to, a psychiatric hospital, psychiatric nursing home, jail or other place of safe custody, an order referred to in section 27 has been made; (n) "minor" means a person who has not completed the age of eighteen years; (o) "notification" means a notification published in the Official Gazette; (p) "prescribed" means prescribed by rules made under this.....

Mental Health Act, 1987 Section 2

Title: Definitions

State: Central

Year: 1987

.....(102 of 1956), and whose name has been entered in a State Medical Register, as defined in clause (k) of thai section; (ii) in clause (h) of sub-section (I) of section 2 of the Indian Medicine Central Council Act, 1970 (48 of 1970), and whose name has been entered in a State Register of Indian Medicine, as defined in clause (j) of sub-section (I) of that section; and (iii) in clause (g) of sub-section (I) of section 2 of the Homeopathy Central Council Act, 1973 (59 of 1973), and whose name has been entered in a State Register of Homoeopathy, as defined in clause (i) of subsection (I) of that section; (l) "mentally ill person" means a person who is in need of treatment by reason of any mental disorder other than mental retardation; (m) "mentally ill prisoner" means a mentally ill person for whose detention in, or removal to, a psychiatric hospital, psychiatric nursing home, jail or other place of safe custody, an order referred to in section 27 has been made; (n) "minor" means a person who has not completed the age of eighteen years; (o) "notification" means a notification published in the Official Gazette; (p) "prescribed" means prescribed by rules made under this.....

Mental Health Act, 1987 Chapter II

Title: Mental Health Authorities

State: Central

Year: 1987

.....other functions with respect to matters relating to mental health as the Central Government may require. Explanation.--For the purposes of this section and section 4, "Mental Health Services" include, in addition to psychiatric hospitals and psychiatric nursing homes, observation wards, day-care centres, inpatient treatment in general hospitals, ambulatory treatment facilities and other facilities, convalescent homes and half-way-homes for mentally ill persons. Section 4 - State Authority for Mental Health Services (1) The State Government shall establish an Authority for mental health with such designation as it may deem tit. (2) The Authority established under sub-section (1) shall be subject to the superintendence, direction and control of the Stale Government. (3) The Authority established under sub-section (1) shal!-- (a) be in charge of regulation, development and co-ordination wilh respect to Mental Health Services under the State Government and all other matters which, under this Act, are the concern of the State Government or any officer or authority subordinate to the State Government; (b) supervise the psychiatric hospitals and psychialric nursing.....

Mental Health Act, 1987 Section 3

Title: Central Authority for Mental Health Services

State: Central

Year: 1987

.....to the Central Government; (b) supervise the psychiatric hospitals and psychiatric nursing homes and other Menial Health Service Agencies (including places in whidi menially ill persons may he kept or detained) under the control of the Central Government; (c) advise the Central Government on all mutters relating to mental health; and (d) discharge such other functions with respect to matters relating to mental health as the Central Government may require. Explanation.--For the purposes of this section and section 4, "Mental Health Services" include, in addition to psychiatric hospitals and psychiatric nursing homes, observation wards, day-care centres, inpatient treatment in general hospitals, ambulatory treatment facilities and other facilities, convalescent homes and half-way-homes for mentally ill persons.

Finance Act 1970 Chapter III

Title: Income-tax

State: Central

Year: 1970

.....to tax within the meaning of sub-section (3)" shall be omitted with effect from the 1st day of April, 1971. Section 6 - Substitution of New Section for Section 13 For section 13 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 1971, namely :- 13. Section 11 not to apply in certain cases. - (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof - (a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public; (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste; (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof - (i) if such trust or institution has been created or established after the commencement of this Act and under the terms of the trust or.....