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Start Free TrialIncome Tax Act, 1961 Section 9
Title: Income Deemed to Accrue or Arise in India
State: Central
Year: 1961
.....resident, for the transfer of all or any rights (including the granting of a licence) in respect of computer software supplied by a non-resident manufacturer along with a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training, 1986 of the Government of India. Explanation 1 : For the purposes of the first proviso, an agreement made on or after the 1st day of April, 1976, shall be deemed to have been made before that date if the agreement is made in accordance with proposals approved by the Central Government before that date ; so, however, that, where the recipient of the income by way of royalty is a foreign company, the agreement shall not be deemed to have been made before that date unless, before the expiry of the time allowed under sub-section (1) or sub-section (2) of section 139 (whether fixed originally or on extension) for furnishing the return of income for the assessment year commencing on the 1st day of April, 1977, or the assessment year in respect of which such income first becomes chargeable to tax under this Act, whichever assessment year is later, the company exercises an.....
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 31
Title: When Tax, Etc., Payable and when Assessee Deemed in Default
State: Central
Year: 1957
.....4 of 1988, section 127, for "Inspecting Assistant Commissioner" w.e.f. 1-4-1988. 6.Substituted for "one and one-fourth per cent." by The Taxation Laws (Amendment) Act, 2003 (54 of 2003) w.e.f 08.09.2003 7.Inserted by The Finance Act, 2000, section 74 w.e.f. 1-6-2000. 8.Inserted by Act 4 of 1988, section 148(b)(ii) w.e.f. 1-4-1989. 9.Inserted by Act 4 of 1988, section 148(b)(iii) w.e.f. 1-4-1989. 10.Inserted by Act 67 of 1984, section 66(b) w.e.f. 1-10-1984. 11.Substituted by Act 4 of 1988, section 88(a)(i), for "the Board may" w.e.f. 1-4-1987. 12.Substituted by Act 11 of 1987, section 127, for "Commissioner" w.e.f. 1-4-1988. 13.Substituted by Act 11 of 1987, section 88(A)(ii), for "interest payable by an assessee" w.r.e.f. 1-10-1984. 14.Substituted by Act 11 of 1987, section 88(a)(iii), for certain words w.e.f. 1-4-1987. 15.Substituted by Act 11 of 1987, section 88(b), for clauses (i) and (ii) w.e.f. 1-10-1984. 16.Substituted by Act 4 of 1988, section 127, for "Wealth-tax Officer" w.e.f. 1-4-1988. 17.Inserted by the Finance Act, 2000, section 74 w.e.f. 1-6-2000.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 220
Title: When Tax Payable and when Assessee Deemed in Default
State: Central
Year: 1961
.....the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid : Provided that, where as a result of an order under section 154, or section 155, or section 250, or section 254, or section 260, or section 262, or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded : Provided further that in respect of any period commencing on or before the 31st day of March, 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of one and one-half per cent for every month or part of a month. (2A) Notwithstanding anything contained in sub-section (2), the Chief Commissioner or Commissioner may reduce or waive the amount of interest paid or payable by an assessee under the said sub-section if he is satisfied that (i) payment of such amount has caused or would cause genuine hardship to the assessee ; (ii) default in the payment of the amount on.....
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 35A
Title: Member of the Board to Be Deemed a Public Servant
State: Central
Year: 1924
1[35A. Member of the Board to be deemed a public servant.-- Every member of the Board shall be deemed to be a public servant within the meaning of the Indian Penal Code, (45 of 1860) and in the definition of "legal remuneration" in section 161 of that Code, the word "Government" shall, for the purposes of this section, be deemed to include a Board.] ________________________ 1. Inserted by Act 15 of 1983, section 23 w.e.f. 1-10-1983.
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 36A
Title: Cantonment Servant to Be Deemed a Public Servant
State: Central
Year: 1924
1[36A. Cantonment servant to be deemed a public servant Every officer or servant, permanent or temporary, of a [Board] shall be deemed to be a public servant within the meaning of the Indian Penal Code (45 of 1860), and in the definition of "legal remuneration" in section 161 of that Code the word "Government" shall, for the purposes of this section, be deemed to include a2[Board].] ________________________ 1. Inserted by Act 7 of 1925, section 5. 2. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority".
View Complete Act List Judgments citing this sectionAssam Rifles Act, 1941 Section 11
Title: Members of the Assam Rifles to Be Deemed Part of the Indian Army for Certain Purposes
State: Central
Year: 1941
For the purposes of sections 128, 130 and 131 of the Code of Criminal Procedure, 1898, a Commandant, Assistant Commandant, Subadar Major, Subadar or Jemadar of the Assam Rifles shall be deemed to be an officer; a Havildar-Major, Havildar or Naik shall be deemed to be a non-commissioned officer and a bugler or rifleman shall be deemed to be a soldier of the Indian Army.
View Complete Act List Judgments citing this sectionStandards of Weights and Measures Enforcement Act, 1985 (54 of 1985) Section 61
Title: When Employer to Be Deemed to Have Abetted an Offence
State: Central
Year: 1985
.....taken place if such employer has, before the expiry of seven days from the date on which, (a) he comes to know of the contravention, or (b) he has reason to believe that such contravention has been made, intimated, in writing, to the Controller the name of the person by whom such contravention was made and the date and other particulars of such contravention. (2) Whoever is deemed under sub-section (1) to have abetted an offence against this Act shall be punished with imprisonment for a term which may extend to one year, or with fine which may extend to two thousand rupees, or with both, and, for the second or subsequent offence, with imprisonment for a term which may extend to five years and also with fine. Explanation.Dismissal or termination of service of an employee after the expiry of the period specified in the proviso to sub-section (1) shall not absolve any employer of his liability under this sub-section.
View Complete Act List Judgments citing this sectionControl of National Highways (Land and Traffic) Act, 2002 Section 23
Title: Highway Land to Be Deemed as Property of Central Government
State: Central
Year: 2002
.....lands, relating to the Highway, of which the Central Government is the owner shall be entered and the entries of the particulars of such lands in any record maintained for such purpose before the commencement of this Act shall be deemed to be the entry of the particulars of such lands made in the first said record and accordingly the Central Government shall be deemed to be the owner of the lands regarding which the entries have been made in such records maintained before the commencement of this Act. (3) Any person claiming against the ownership of the Central Government referred to in sub-section (2) shall make written complaint to the Highway Administration and prove his claim before it and the Highway Administration, after considering the evidence produced by such person, may correct such records or reject the claim.
View Complete Act List Judgments citing this sectionKarnataka Panchayat Raj Act, 1993 Section 308D
Title: Returning Officer Etc., Deemed to Be on Deputation to State Election Commission
State: Karnataka
Year: 1993
Section 308D - Returning Officer etc., deemed to be on deputation to State Election Commission 1 [308D. Returning Officer etc., deemed to be on deputation to State Election Commission.-- The returning officers, presiding officers, polling officers and any other officer or staff employed in connection with the preparation, revision and correction of electrol roll for, and the conduct of all elections to the Zilla Panchayat, Taluk Panchayat and Grama Panchayat shall be deemed to be on deputation to the State Election Commission for the period during which they are so employed and such officers and staff shall, during that period, be subject to the control, superintendence and discipline of the State Election Commission. If during that period the officer concerned commits any misconduct action shall be taken against him under the Karnataka Civil Services (Classification, Control and Appeal) Rules, 1957]. ______________________ 1. 308A to 308D Inserted by Act 37 of 2003 w.e.f. 1.10.2003.
View Complete Act List Judgments citing this sectionKarnataka Land Reforms Act, 1961 Section 65A
Title: Certain Lands Deemed to Be in Excess of Ceiling Area
State: Karnataka
Year: 1961
1 [65A. Certain lands deemed to be in excess of ceiling area Where as a result of irrigation from a source constructed by the State Government, any land held by a person or if he has family, together with any member of his family or a family is converted into any other class of land and thereby the lands held by such person or family exceed the ceiling area, the land so in excess shall be deemed to be surplus land and accordingly the provisions of sections 66 to 76 shall, so far as may be, apply to the surrender to and vesting in the State Government of such excess land. Explanation For purposes of this section, the land shall be deemed to have been converted from the date of completion of the irrigation work notified under section 3 of the 2 [Karnataka] Irrigation (Levy of Betterment Contribution and Water Rate) Act, 1957 (2 [Karnataka Act 28 of 1957).]] _______________________________ 1. Inserted by Act 1 of 1974 w.e.f. 1.3.1974. 2. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
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