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Home Bare Acts Phrase: disclosedFinance Act 1997 Section 64
Title: Charge of Tax on Voluntarily Disclosed Income
State: Central
Year: 1997
.....reason of the omission or failure on the part of such person to make a return under the Income-tax Act or to disclose fully and truly all material facts necessary for his assessment or otherwise, then, notwithstanding anything contained in the Income-tax Act or in any Finance Act, income-tax shall be charged in respect of the income so declared (such income being hereinafter referred to as the voluntarily disclosed income) at the rates specified hereunder, namely :- (i) in the case of a declarant, being a company or a firm, at the rate of 35 per cent. of the voluntarily disclosed income; (ii) in the case of a declarant, being a person other than a company or a firm, at the rate of 30 per cent. of the voluntarily disclosed income. (2) Nothing contained in sub-section (1) shall apply in relation to - (i) the income assessable for any assessment year for which a notice under section 142 or section 148 of the Income-tax Act has been served upon such person and the return has not been furnished before the commencement of this Scheme; (ii) the income in respect of the previous year in which a search under section 132 of the Income-tax Act was initiated or requisition.....
View Complete Act List Judgments citing this sectionBeedi and Cigar Workers (Conditions of Employment) Act, 1966 Section 7A
Title: Inspector Not to Disclose the Source of Any Complaint, Etc.
State: Central
Year: 1966
1[7A. Inspector not to disclose the source of any complaint, etc. (1) No Inspector shall disclose the source of any complaint made to him regarding the contravention of any of the provisions of this Act. (2) No Inspector shall, while making an inspection under this Act in pursuance of a complaint received by him, disclose to the employer or contractor concerned or any of his representatives that the inspection is being made in pursuance of a complaint: Provided that nothing in this section shall apply to any case in which the person who has made the complaint has consented to disclose his name.] _______________________ 1. Inserted by Act 41 of 1993, sec. 3.
View Complete Act List Judgments citing this sectionFinance Act 1997 Section 68
Title: Voluntarily Disclosed Income Not to Be Included in the Total Income
State: Central
Year: 1997
(1) The amount of the voluntarily disclosed income shall not be included in the total income of the declarant for any assessment year under the Income-tax Act, if the following conditions are fulfilled, namely :- (i) the declarant credits such amount in the books of account, if any, maintained by him for any source of income or in any other record, and intimates the credit so made to the Assessing Officer; and (ii) the income-tax in respect of the voluntarily disclosed income is paid by the declarant within the time specified in section 66 or section 67. (2) The Commissioner shall, on an application made by the declarant, grant a certificate to him setting forth the particulars of the voluntarily disclosed income and the amount of income-tax paid in respect of the same.
View Complete Act List Judgments citing this sectionIndian Contract Act, 1872 Section 150
Title: Bailors Duty to Disclose Faults in Goods Bailed
State: Central
Year: 1872
The bailor is bound to disclose to the bailee faults in the goods bailed, of which the bailor is aware, and which materially interfere with the use of them, or expose the bailee to extraordinary risks; and if he does not make such disclosure, he is responsible for damage arising to the bailee directly from such faults. If such goods are bailed for hire, the bailor is responsible for such damage, whether he was or was not aware of the existence of such faults in the goods bailed. Illustrations (a) A lends a horse, which he knows to be vicious, to B. He does not disclose the fact that the horse is vicious. The horse runs away. B is thrown and injured. A is responsible to B for damage sustained. (b) A hires a carriage of B. The carriage is unsafe, though B is not aware of it, and A is injured. B is responsible to A for the injury.
View Complete Act List Judgments citing this sectionAssam Preventive Detention Act, 1980 Section 8
Title: Grounds of Order of Detention to Be Disclosed to Person Affected by the Order
State: Central
Year: 1980
(1) When a person is detained in pursuance of a detention order, the authority making the order shall, as soon as may be, but ordinarily not later than five days and in exceptional circumstances and for reasons to be recorded in writing not later than ten days from the date of detention, communicate to him the grounds on which the order has been made and shall afford him the earliest opportunity of making a representation against the order to the State Government. (2) Nothing in sub-section (1) shall require the authority to disclose facts which it considers to be against the public interest to disclose.
View Complete Act List Judgments citing this sectionCommissions of Inquiry Act, 1952 Section 6A
Title: Persons Not Obliged to Disclose Secret Process of Manufacture of Goods in Certain Cases
State: Central
Year: 1952
[6A. Persons not obliged to disclose secret process of manufacture of goods in certain cases1 Except in cases where a Commission is expressly required to inquire into the process of manufacture of any goods, nothing in this Act shall be deemed to compel any person giving evidence before the Commission to disclose any secret process of manufacture thereof.] ______________________ 1. Inserted by Act 79 of 1971, section 9.
View Complete Act List Judgments citing this sectionGovernment of India Act, 1935 [Repealed] Section 58
Title: Sources of Certain Information Not to Be Disclosed
State: Central
Year: 1935
1[58. Sources of certain information not to be disclosed The Governor in his discretion shall make rules for securing that no records or information relating to the sources from which information has been or may be obtained with respect to the operations of persons committing, or conspiring, preparing, or attempting to commit, such crimes as are mentioned in the last preceding section, shall be disclosed or given-- (a) by any member of any police force in the Province to another member of that force except in accordance with directions of the Inspector General of Police or Commissioner of Police, as the case may be, or to any other person except in accordance with directions of the Governor in his discretion; or (b) by any other person in the service of the Crown in the Province to any person except in accordance with directions of the Governor in his discretion. _________________________ 1. Omitted, by Government of India (Commencement and Transitory Provisions) Order, 1936, para. 3.
View Complete Act List Judgments citing this sectionPrevention of Blackmarketing and Maintenance of Supplies of Essential Commodities Act, 1980 Section 8
Title: Grounds of Order of Detention to Be Disclosed to Person Affected by Theorder
State: Central
Year: 1980
(1) When a person is detained in pursuance of a detention order, the authority making the order shall, as soon as may be, but ordinarily not later than five days and in exceptional circumstances and for reasons to be recorded in writing, not later than ten days from the date of detention, communicate to him the grounds on which the order has been made and shall afford him the earliest opportunity of making a representation against the order to the appropriate Government. (2) Nothing in sub-section (1) shall require the authority to disclose facts which it considers to be against the public interest to disclose.
View Complete Act List Judgments citing this sectionNational Security Act, 1980 Section 8
Title: Grounds of Order of Detention to Be Disclosed to Persons Affected by the Order
State: Central
Year: 1980
(1) When a person is detained in pursuance of a detention order, the authority making the order shall, as soon as may be, but ordinarily not later than five days and in exceptional circumstances and for reasons to be recorded in writing, not later than ten days from the date of detention, communicate to him the grounds on which the order has been made and shall afford him the earliest opportunity of making a representation against the order to the appropriate Government. (2) Nothing in sub-section (1) shall require the authority to disclose facts which it considers to be against the public interest to disclose.
View Complete Act List Judgments citing this sectionIndian Telegraph Act, 1885 (13 of 1885) Section 26
Title: Telegraph Officer or Other Official Making Away with or Altering, or Unlawfully Intercepting or Disclosing, Messages, or Divulging Purport of Signals
State: Central
Year: 1885
If any telegraph officer, or any person, not being a telegraph officer but having official duties connected with any office which is used as a telegraph office,-- (a) wilfully secrets, makes away with or alters any message which he has received for transmission or delivery, or (b) wilfully, and otherwise than in obedience to an order of the Central Government or of a State Government, or of an officer specially authorised1[by the Central or a State Government] to make the order, omits to transmit or intercepts or detains, any message or any part thereof, or otherwise than in pursuance of his official duty or in obedience to the direction of a competent court, discloses the contents or any part of the contents of any message, to any person not entitled to receive the same, or (c) divulges the purport of any telegraphic signal to any person not entitled to become acquainted with the same, he shall be punished with imprisonment for a term which may extend to three years or with fine, or with both. _____________________ 1. Substituted by the A.O. 1937, for "by the Governor-General in Council".
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