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Home Bare Acts Phrase: dependency deductionIncome Tax Act, 1961 Chapter VIA
Title: Deductions to Be Made in Computing Total Income
State: Central
Year: 1961
..... (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely : (i) it has begun or begins to manufacture or produce articles after the 31st day of December, 1970 but before the 1st day of April, 1990, in any backward area ; (ii) it is not formed by the splitting up, or the reconstruction, of a business already in existence in any backward area : Provided that this condition shall not apply in respect of any industrial undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such industrial undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section ; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose in any backward area ; (iv) it employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. Explanation : Where any machinery or plant or any part thereof previously used for any purpose in any backward area is.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80DD
Title: Deduction in Respect of Maintenance Including Medical Treatment of a Dependent Who is a Person with Disability
State: Central
Year: 1961
.....and Multiple Disabilities Act, 1999 (44 of 1999) ]; (d) Life Insurance Corporation shall have the same meaning as in clause (iii) of sub-section (8) of section 88; (e) medical authority means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 4[or such other medical authority as may, by notification, be specified5 by the Central Government for certifying autism, cerebral palsy, multiple disabilities, person with disability and severe disability referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)]; (f) person with disability means a person as referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 1[or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) ]; 6[(g).....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80DDB
Title: Deduction in Respect of Medical Treatment, Etc.
State: Central
Year: 1961
.....words sixty thousand rupees had been substituted. Explanation : For the purposes of this section, (i) dependent means a person who is not dependent for his support or maintenance on any person other than the assessee ; (ii) insurer shall have the meaning assigned to it in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938) ; (iii) senior citizen means an individual resident in India who is of the age of sixty-five years or more at any time during the relevant previous year. 2. See rule 11DD(1). For analysis, see Mashbra's Income-tax Rules. 3. See rule 11DD(3) and Form No. 10-I. For analysis, see Mashbra's Income-tax Rules. 4. See rule 11DD(2). For analysis, see Mashbra's Income-tax Rules.
View Complete Act List Judgments citing this sectionAir Force Act, 1950 Chapter VIII
Title: Penal Deductions
State: Central
Year: 1950
.....to pay a fine awarded by a criminal Court, a court-martial exercising jurisdiction under section 71, or an officer exercising authority under section 82 or section 90. (i) any sum required by order of the Central Government or any prescribed officer to be paid for the maintenance of his wife or his legimate or illegitimate child or towards the cost of any relief given by the said Government to the said wife or child. Section 93 - Computation of time of absence of custody For the purposes of clauses (a) and (b) of section 92.-- (a) no person shall be treated as absent or in custody for a day unless the absence or custody has lasted, whether wholly in one day, or partly in one day and partly in another, for six consecutive hours or upwards; (b) any absence or custody for less than a day may be rekoned as absence or custody for a day if such absence or custody prevented the absentee from fulfilling any air force duty which was thereby thrown upon some other person; (c) absence or custody for twelve consecutive hours or upwards may be reckoned as absence or custody for the whole of each day during any portion of which the person was absent or in custody; (d) a.....
View Complete Act List Judgments citing this sectionArmy Act, 1950 Chapter VIII
Title: Penal Deductions
State: Central
Year: 1950
.....on a charge for an offence for which he is afterwards convicted by a criminal court or a court-martial or by an officer exercising authority under section 83 or section 84; (c) any sum required to make good the pay of any person subject to this Act which he has unlawfully retained or unlawfully refused to pay; (d) any sum required to make good such compensation for any expenses, loss, damage or destruction occasioned by the commission of an offence as may be determined by the court-martial by whom he is convicted of such offence, or by an officer exercising authority under section 83 or section 84; (e) all pay and allowances ordered by a court-martial1[***] to be forfeited or stopped; (f) any sum required to pay a fine awarded by a criminal court or a court-martial exercising jurisdiction under section 69; (g) any sum required to make good any loss, damage, or destruction of public or regimental property which, after due investigation, appears to the Central Government to have been occasioned by the wrongful act or negligence on the part of the officer; (h) all pay and allowances forfeited by order of the Central Government if the officer is found by a court of.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80DDA
Title: Deduction in Respect of Deposit Made for Maintenance of Handicapped Dependent
State: Central
Year: 1961
.....disability (including blindness) or is subject to mental retardation, being a permanent physical disability or mental retardation specified in the rules made by the Board for the purposes of section 80DD, which is certified by a physician, a surgeon, an oculist or a psychiatrist, as the case may be, working in a Government hospital, and which has the effect of reducing considerably such persons capacity for normal work or engaging in a gainful employment or occupation ; (c) Life Insurance Corporation shall have the same meaning as in clause (iii) of subsection (8) of section 88 ; (d) Unit Trust of India means the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963).
View Complete Act List Judgments citing this sectionAssam Rifles Act, 2006 Chapter VI
Title: Penal Deductions
State: Central
Year: 2006
.....that is to say,-- (a) all pay and allowances for every day of absence either on desertion or without leave, or as a prisoner of war unless a satisfactory explanation has been given and accepted by his Commandant, and for every day of imprisonment awarded by a criminal court, an Assam Rifles Court or an officer exercising authority under section 62; (b) all pay and allowances for every day while he is in custody on a charge for an offence of which he is afterwards convicted by a criminal court or an Assam Rifles Court or on a charge of absence without leave for which he is afterwards awarded imprisonment by an officer exercising authority under section 62; (c) all pay and allowances for every day on which he is in hospital on account of sickness certified by the medical officer attending on him to have been caused by an offence under this Act committed by him; (d) for every day on which he is in hospital on account of sickness certified by the medical officer attending on him to have been caused by his own misconduct or imprudence, such sum as may be specified by the order of the Central Government or such officer as may be specified by that Government; (e) all pay and.....
View Complete Act List Judgments citing this sectionIndo-tibetan Border Police Force Act, 1992 Chapter V
Title: Deductions from Pay and Allowances
State: Central
Year: 1992
.....that is to say, (a) all pay and allowances for every day of absence either on desertion or without leave, or as a prisoner of war unless a satisfactory explanation has been given and accepted by his commanding officer and for every day of imprisonment awarded by a criminal court, Force Court or an officer exercising authority under section 56; (b) all pay and allowances for every day while he is in custody on a charge for an offence of which he is afterwards convicted by a criminal court or Force Court or on a charge of absence without leave for which he is afterwards awarded imprisonment by an officer exercising authority under section 56; (c) all pay and allowances for every day on which he is in hospital on account of sickness certified by the medical officer attending on him to have been caused by an offence under this Act committed by him; (d) for every day on which he is in hospital on account of sickness certified by the medical officer attending on him to have been caused by his own misconduct or imprudence, such sum as may be specified by the order of the Director-General; (e) all pay and allowances ordered by Force Court or by an officer exercising.....
View Complete Act List Judgments citing this sectionSashastra Seema Bal Act 2007 Chapter V
Title: Deductions from Pay and Allowances
State: Central
Year: 2007
.....officer, namely:-- (a) all pay and allowances for every day of absence either on desertion or without leave or as a prisoner of war unless a satisfactory explanation has been given and accepted by his commanding officer and for every day of imprisonment awarded by a criminal court, Force Court or an officer exercising authority under section 56; (b) all pay and allowances for every day while he is in custody on a charge for an offence of which he is afterwards convicted by a criminal court or Force Court or on a charge of absence without leave for which he is afterwards awarded imprisonment by an officer exercising authority under section 56; (c) all pay and allowances for every day on which he is in hospital on account of sickness certified by the medical officer attending on him to have been caused by an offence under this Act committed by him; (d) all pay and allowances for every day on which he is in hospital on account of sickness certified by the medical officer attending on him to have been caused by his own misconduct or imprudence, such sum as may be specified by the order of the Director-General; (e) all pay and allowances ordered by Force Court or by an.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80D
Title: Deduction in Respect of Medical Insurance Premia
State: Central
Year: 1961
.....Government in this behalf; or (b) any other insurer and approved by the Insurance Regulatory and Development Authority established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999).] _____________________ 1. Substituted by the Finance Act, 2008, with effect from 1st April, 2009. Prior to substitution, section 80D as amended by the Finance Act, 1999, with effect from 1st April, 2000/ 1st April, 2001; Finance Act, 2001, with effect from 1st April, 2002; Finance Act, 2005, with effect from 1st April, 2006; Finance Act, 2007, with effect from 1st April, 2008, stood as under: 80D. Deduction in respect of medical insurance premia. (1) In computing the total income of an assessee, there shall be deducted at the following rates, such sum as is specified in sub-section (2) and paid by him by any mode of payment other then cash in the previous year out of his income chargeable to tax, namely: (i) in a case where such sum does not exceed in the aggregate fifteen thousand rupees, the whole of such sum ; and (ii) in any other case, fifteen thousand rupees : Provided that where the sum specified in.....
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