Bare Act Search Results

Delhi Development Act, 1957 Complete Act

State: Delhi

Year: 1957

.....or at whose expense such amenities are to be provided; (ix) the prohibitions or restrictions regarding erection of shops, workshops, warehouses or factories or buildings of a specified architectural feature of buildings designed for particular purposes in the locality; (x) the maintenance of walls, fences, hedges or any other structural or architectural construction and the height at which they shall be maintained; (xi) the restrictions regarding the use of any site for purposes other than erection of buildings; and (xii) any other matter which is necessary for the proper development of the zone or any area thereof according to plan and for preventing buildings being erected haphazardly in such zone or area. Section9 Submission of plans to the Central Government for approval (1) In this section and in sections 10, 11, 12 and 14 the word "plan" means the master plan as well as the zonal development plan for a zone. (2) Every plan shall, as soon as may be after its preparation, be submitted by the Authority to the Central Government for approval and that Government may either approve the plan without modifications or with such modifications as it may consider.....

Income 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.....

Income 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.

Income 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).....

Income 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).

Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

.....agriculture and allied sectors; or (F) such other sectors as may be notified by the Central Government in this behalf; or (ii) production or manufacture of any article or substance for which patent has been granted to the National Research Laboratory or any other scientific research institution approved by the Department of Science and Technology;'; (k) in clause (23G), with effect from the 1st day of April, 2000, - (A) for the words "the business of developing, maintaining and operating", the words, brackets and figures "the business of (i) developing, (ii) maintaining and operating, or (iii) developing, maintaining and operating" shall be substituted; (B) in the Explanation, in clause (c), - (i) in sub-clause (i), for the word, brackets, figure and letter "sub-section (4A)", the words, brackets and figures "sub-clause (i) of sub-section (4)" shall be substituted; (ii) for sub-clause (ii), the following sub-clause shall be substituted, namely :- "(ii) an industrial undertaking which - (a) is set up in any part of India for the generation or generation and distribution of power if it begins to generate power at any time during the period beginning on the 1st day.....

Finance Act, 1999 Complete Act

State: Central

Year: 1999

.....(E) agriculture and allied sectors; or (F) such other sectors as may be notified by the Central Government in this behalf; or (ii) production or manufacture of any article or substance for which patent has been granted to the National Research Laboratory or any other scientific research institution approved by the Department of Science and Technology;'; (k) in clause (23-G), with effect from the 1st day of April, 2000- (A) for the words "the business of developing, maintaining and operating", the words, brackets and figures "the business of (i) developing, (ii) maintaining and operating, or (iii) developing, maintaining and operating" shall be substituted', (B) in the Explanation, in clause (c),- (i) in sub-clause (i), for the word, brackets, figure and letter "sub -section (4-A)", the words, brackets and figures "clause (i) of subsection (4)" shall be substituted', (ii) for sub-clause (ii), the following sub -clause shall be substituted, namely: - "(ii) an industrial undertaking which- (a) is set up in any part of India for the generation or generation and distribution of power if it begins to generate power at any time during the period beginning on the 1st day of April, 1993.....

Finance (No. 2) Act, 1996 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1996

.....policy" shall have the meaning assigned to in clause (10D) of section 10.'. Section 9 - Amendment Of Section 24 In section 24 of the Income-tax Act, in sub-section (2), in the proviso, - (a) for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted with effect from the 1st day of April, 1997; (b) after the words, brackets, figures and letters "sub-clause (i) of clause (a) of sub-section (2) of section 23", the words brackets and figures "or sub-section (3) of section 23" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1995. Section 10 - Amendment Of Section 28 In section 28 of the Income-tax Act, after clause (v), the following clause shall be inserted with effect from the 1st day of October, 1996, namely :- '(vi) any sum received under a Keyman insurance policy including the sum allocated by way of bonus on such policy. Explanation : For the purposes of this clause, the expression "Keyman insurance policy" shall have the meaning assigned to it in clause (10D) of section 10;'. Section 11 - Amendment Of Section 32 In section 32 of the Income-tax Act, with effect from the 1st.....

Finance (No. 2) Act, 1996 Complete Act

State: Central

Year: 1996

.....any duty has not been levied or has been short levied or erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty as determined under sub-section (2) of Section 28-, shall, in addition to the duty, be liable to pay interest at such rate not below ten per cent and not exceeding thirty per cent per annum, as is for the time being fixed by the Board, from the first day of the month succeeding the month in which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section (2) of Section 28-, till the date of payment of such duty. SECTION 63: AMENDMENT OF SECTION 46 -In Section 46 of the Customs Act-, in sub-section (3), for the second proviso, the following proviso shall be substituted, namely :- "Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.". SECTION 64: INSERTION OF NEW SECTION 114A.....

Finance Act 1999 Section 42

Title: Amendment of Section 80ddb

State: Central

Year: 1999

.....of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of this section shall have effect as if for the words "forty thousand rupees", the words "sixty thousand rupees" had been substituted.'; (d) for the Explanation, the following Explanation shall be substituted, namely :- 'Explanation. - For the purposes of this section, - (i) "dependant" means a person who is not dependant 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.'.