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Start Free TrialCentral Excise Tariff (Amendment) Act, 2004 Chapter LXIV
Title: Footwear, Gaiters and the Like; Parts of Such Articles
State: Central
Year: 2004
..... PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF 6406 10 - Uppers and parts thereof, other than stiffeners: 6406 10 10 -- Embroidered uppers of textile materials kg. 16% 6406 10 20 --- Leather uppers (prepared) kg. 16% 6406 10 30 -- Goat lining kg. 16% 6406 10 40 -- Sheep lining kg. 16% 6406 10 90 --- Other kg. 16% 6406 20 00 - Outer soles and heels, of rubber or plastics kg. 16% - Other: 6406 91 00 -- Of wood kg. 16% 6406 99 -- Of other materials: 6406 99 10 --- Leather parts of footwear, other than soles and prepared uppers kg. 16% 6406 99 20 --- Leather soles kg. 16% 6406 99 30 --- Gaiters, leggings and similar articles kg. 16% 6406 99 40 --- Parts of.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 38
Title: Insertion of New Section 194la
State: Central
Year: 2004
After section 194L of the Income-tax Act, the following section shall be inserted with effect from the 1st day of October, 2004, namely:-- '194LA. Payment of compensation on acquisition of certain immovable property: Any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced consideration on account of compulsory acquisition, under any law for the time being in force, of any immovable property (other than agricultural land), shall, at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to ten per cent. of such sum as income-tax thereon: Provided that no deduction shall be made under this section where the amount of such payment or, as the case may be, the aggregate amount of such payments to a resident during the financial year does not exceed one hundred thousand rupees. Explanation.--For the purposes of this section,-- (i) "agricultural land" means agricultural land in India including land situate in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Chapter 3
Title: Direct Taxes
State: Central
Year: 2004
.....interest, commission or brokerage, fees forprofessional services or fees for technical services payable to a resident, oramounts payable to a contractor or subcontractor,being resident, for carrying out any work (including supply of labour forcarrying out any work), on which tax is deductible at source under ChapterXVII_B and such tax has not beendeducted or, after deduction, has not been paid during the previous year, or inthe subsequent year before theexpiry of the time prescribed under sub-section(1) of section 200; Provided that where in respect of any such sum, tax has been deductedin any subsequent year or, has been deducted in theprevious year but paid in anysubsequent year after the expiryof the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previousyear in which such tax has been paid. Explanation.--for the purposes of this sub-clause,-- (i) "commission or brokerage" shall have the same meaning as in clause (i) ofthe Explanation to section 194H; (ii) "fees for technical services" shall have the same meaning as in Explanation 2toclause (vii) of sub-section (1) ofsection 9; (iii).....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 15
Title: Insertion of New Section 80ccd
State: Central
Year: 2004
.....any amount standing to the credit of the assessee in his account referred to in sub-section (1), in respect of which a deduction has been allowed under that sub-section or sub-section (2), together with the amount accrued thereon, if any, is received by the assessee or his nominee, in whole or in part, in any previous year,-- (a) on account of closure or his opting out of the pension scheme referred to in sub-section (1); or (b) as pension received from the annuity plan purchased or taken on such closure or opting out, the whole of the amount referred to in clause (a) or clause (b) shall be deemed to be the income of the assessee or his nominee, as the case may be, in the previous year in which such amount is received, and shall accordingly be charged to tax as income of that previous year. (4) Where any amount paid or deposited by the assessee has been allowed as a deduction under sub-section (1), no rebate with reference to such amount shall be allowed under section 88. Explanation.--For the purposes of this section, "salary" includes clearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites.'.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 18
Title: Amendment of Section 80-ib
State: Central
Year: 2004
.....that no deduction under this sub-section shall be allowed to an industrial undertaking in the State of Jammu and Kashmir which is engaged in the manufacture or production of any article or thing specified in Part C of the Thirteenth Schedule.'; (c) in sub-section (8A), in clause (iii), for the figures, letters and words "1st day of April, 2004", the figures, letters and words "1st day of April, 2005" shall be substituted; (d) for sub-section (10), the following shall be substituted, namely.-- "(10) The amount of deduction in the case of an undertaking developing and building housing projects approved before the 31st day of March, 2007 by a local authority shall be hundred per cent. of the profits derived in the previous year relevant to any assessment year from such housing project if,-- (a) such undertaking has commenced or commences development and construction of the housing project on or after the 1st day of October, 1998 and completes such construction,-- (i) in a case where a housing project has been approved by the local authority before the 1st day of April, 2004, on or before the 31st day of March, 2008; (ii) in a case where a housing project has been, or, is.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 22
Title: Insertion of New Section 88d
State: Central
Year: 2004
After section 88C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2005, namely:-- 88D. An assessee, being an individual resident in India,-- (a) whose total income does not exceed one hundred thousand rupees, shall be entitled to a deduction from the amount of income-tax (as computed before allowing the deductions under this Chapter) on his total income with which he is chargeable for any assessment year, of an amount equal to hundred per cent. of such income-tax; (b) whose to total income exceeds one hundred thousand rupees and the income-tax payable on such total income (as computed before allowing the deductions under this Chapter) exceeds the amount by which such total income is in excess of one hundred thousand rupees, shall be entitled to a deduction from the amount of income-tax on his total income, of an amount equal to the amount by which the income-tax payable on such total income is in excess of the amount by which the total income exceeds one hundred thousand rupees.".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 30
Title: Insertion of New Chapter Xii-g
State: Central
Year: 2004
.....excess shall not form part of the relevant shipping income for the purposes of this Chapter and shall be taxable under the other provisions of this Act. (2) The core activities of a tonnage tax company shall be-- (i) its activities from operating qualifying ships; and (ii) other ship-related activities mentioned as under:-- (A) shipping contracts in respect of-- (i) earning from pooling arrangements; (ii) contracts of affreightment. Explanation.--for the purposes of this sub-clause,-- (a) "pooling arrangement" means an agreement between two or more persons for providing services through a pool or operating one or more ships and sharing earnings or operating profits on the basis of mutually agreed terms; (b) "contract of affreightment" means a service contract under which a tonnage tax company agrees to transport a specified quantify of specified products at a specified rate, between designated loading and discharging ports over a specified period; (B) specific shipping trades, being-- (i) on-board or on-shore activities of passenger ships comprising of fares and food and beverages consumed on board; (ii) slot charters, space charters, joint charters,.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 37
Title: Amendment of Section 194c
State: Central
Year: 2004
In section 194C of the Income-tax Act, in sub-section (3), for clause (i), the following clause shall be substituted with effect from the 1st day of October, 2004, namely:-- "(i) the amount of any sum credited or paid or likely to be credited or paid to the account of, or to, the contractor or sub-contractor, if such sum does not exceed twenty thousand rupees: Provided that where the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year exceeds fifty thousand rupees, the person responsible for paying such sums referred to in sub-section (1) or, as the case may be, sub-section (2) shall be liable to deduct income-tax under this section; or".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 60
Title: Insertion of New Section 277a
State: Central
Year: 2004
After section 277 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of October, 2004, namely:-- "277A. Falsification of books of account or document, etc.: If any person (hereafter in this section referred to as the first person) wilfully and with intent to enable any other person (hereafter in this section referred to as the second person) to evade any tax or interest or penalty chargeable and imposable under this Act, makes or causes to be made any entry or statement which is false and which the first person either knows to be false or does not believe to be true, in any books of account or other document relevant to or useful in any proceedings against the first person or the second person, under this Act, the first person shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine. Explanation.--For the purposes of establishing the charge under this section, it shall not be necessary to prove that the second person has actually evaded any tax, penalty or interest chargeable or imposable under this Act.".
View Complete Act List Judgments citing this sectionUnlawful Activities (Prevention) Amendment Act, 2004 Section 6
Title: Substitution of New Section of Section 10
State: Central
Year: 2004
For section 10 of the principal Act, the following section shall be substituted, namely:- "10 Penalty for being member of an unlawful association, etc. Where an association is declared unlawful by a notification issued under section 3 which has become effective under sub-section (3) of that section,- (a) a person, who- (i) is and continues to be a member of such association; or (ii) takes part in meetings of such association; or (iii) contributes to, or receives or solicits any contribution for the purpose of, such association; or (iv) in any way assists the operations of such association, shall be punishable with imprisonment for a term which may extend to two years, and shall also be liable to fine; and (b) a person, who is or continues to be a member of such association, or voluntarily does an act aiding or promoting in any manner the objects of such association and in either case is in possession of any unlicensed firearms, ammunition, explosive or other instrument or substance capable of causing mass destruction and commits any act resulting in loss of human life or grievous injury to any person or causes significant damage to any property,- (i) and if.....
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