Bare Act Search Results

Finance (No. 2) Act 2009 Schedule I

Title: First Schedule

State: Central

Year: 2009

.....any debentures issued by a company where such debentures are listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; (C) any security of the Central or State Government (vi) on any other income 10 per cent.; (b) where the person is not resident in India-- (i) in the case of a non-resident Indian-- (A) on any investment income 20 per cent.; (B) on income by way of long-term capital gains referred to in section 115E 10 per cent.; (C) on income by way of short-term capital gains referred to in section 111A 15 percent.; (D) on other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33), (36) and (35) of section 10] 20 per cent.; (E) on income by way of interest payable by Government, or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency 20 per cent.; (F) on income by way of royalty.....

Finance (No. 2) Act 2009 Chapter III

Title: Direct Taxes

State: Central

Year: 2009

.....For the purposes of this sub-clause,-- (a) "specified security" means the securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and, where employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called; (c) the value of any specified security or sweat equity shares shall be the fair market value of the specified security or sweat equity shares, as the case may be, on the date on which the option is exercised by the assessee as reduced by the amount actually paid by, or recovered from, the assessee in respect of such security or shares; (d) "fair market value" means the value determined in accordance with the method as may be prescribed; (e) "option" means a right but not an obligation granted to an employee to apply for the specified security or sweat equity.....

Finance Act 2009 Section 2

Title: Income Tax

State: Central

Year: 2009

.....year relevant to the assessment year commencing on the 1st day of April, 2010."; (B) for sub-rule (4), the following sub-rule shall be substituted, namely: "(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the Assessing Officer under the provisions of these rules or the rules contained in Part IV of the First Schedule to the Finance Act, 2001 (14 of 2001), or of the First Schedule to the Finance Act, 2002 (20 of 2002), or of the First Schedule to the Finance Act, 2003 (32 of 2003), or of the First Schedule to the Finance (No. 2) Act, 2004 (23 of 2004), or of the First Schedule to the Finance Act, 2005 (18 of 2005), or of the First Schedule to the Finance Act, 2006 (21 of 2006), or of the First Schedule to the Finance Act, 2007 (22 of 2007), or of the First Schedule to the Finance Act, 2008 (18 of 2008) shall be set off under sub-rule (1) or, as the case may be, sub-rule (2).".] ___________________________ 1. Section 2 to be effective from 01.04.2009.

Finance (No.2) Act, 2009 Complete Act

State: Central

Year: 2009

.....Parliament in the Sixtieth Year of the Republic of India as follows CHAPTER 1: Preliminary: Section 1: Short title and commencement: (1) This Act may be called the Finance (No. 2) Act, 2009. (2) Save as otherwise provided in this Act, sections 2 to 83 shall be deemed to have come into force on the 1st day of April, 2009. CHAPTER 2: RATES OF INCOME-TAX SECTION 2: Income-tax: (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2009, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax shall be increased by a surcharge, for purposes of the Union, calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds one lakh fifty thousand rupees, then,- (a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income.....

Legal Metrology Act, 2009 Complete Act

State: Central

Year: 2009

LEGAL METROLOGY ACT, 2009 LEGAL METROLOGY ACT, 2009 1 OF 2010 An Act to establish and enforce standards of weights and measures, regulate trade and commerce in weights, measures and other goods which are sold or distributed by weight, measure or number and for matters connected therewith or incidental thereto. Be it unacted by Parliament in the Sixtieth Year of the Republic of India as follows:- CHAPTER 1 : PRELIMINARY SECTION 1 : Short title, extent and commencement (1) This Act may be called the Legal Metrology Act, 2009. (2) It extends to the whole of India, (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act. SECTION 2 : Definitions In this Act, unless the context otherwise requires,- (a) "Controller" means the Controller of Legal Metrology appointed under Sec. 14; (b) "dealer", in relation to any weight or measure, means a person who, carries on, directly or otherwise, the business of buying, selling supplying or distributing any such weight or measure, whether for cash or for deferred payment or for commission,.....

Finance (No. 2) Act 2009 Chapter V

Title: Service Tax

State: Central

Year: 2009

.....in the Ministry of Finance (Department of Revenue) No. G.S.R. 10(E), dated the 5th January, 2009, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), granting exemption from the whole of service tax leviable under section 66 to any person providing specified taxable services to goods transport agency, shall be deemed to have, and to always have, for all purposes, validly come into force on and from the 1st day of January, 2005, at all material times. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected as if the notification referred to in subsection (1) had been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for the claim of refund of service tax shall be made within six months from the date on which the Finance (No. 2) Bill, 2009 receives the assent of the President. Explanation.-- For the removal of doubts, it is hereby declared that the provisions of section 11B of the Central Excise Act, 1944 (1 of 1994), shall be applicable in case of refunds under this section. .....

Finance (No. 2) Act 2009 Section 113

Title: Amendment of Act 32 of 1994

State: Central

Year: 2009

.....in the Ministry of Finance (Department of Revenue) No. G.S.R. 10(E), dated the 5th January, 2009, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), granting exemption from the whole of service tax leviable under section 66 to any person providing specified taxable services to goods transport agency, shall be deemed to have, and to always have, for all purposes, validly come into force on and from the 1st day of January, 2005, at all material times. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected as if the notification referred to in subsection (1) had been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for the claim of refund of service tax shall be made within six months from the date on which the Finance (No. 2) Bill, 2009 receives the assent of the President. Explanation.-- For the removal of doubts, it is hereby declared that the provisions of section 11B of the Central Excise Act, 1944 (1 of 1994), shall be applicable in case of refunds under this section. .....

The Delhi Excise Act, 2009 Complete Act

State: Delhi

Year: 2009

.....that labelling of bottles or unit packages, in ported into India or into Delhi, to comply with statutory requirements shall not be construed as manufacture; (50) "manufacturer" mean any person who manufactures intoxicants and includes a manufacturer of alcohol subject to excise duty under the Central Excise Act, 1944 (1 of 1944); (51) "molasses" means heavy viscous liquid produced, in the final stage of manufacture of gur or sugar including khandsari, sugar from sugar cane or gur, when liquid as such or in any form or ad-mixture containing sugar which can be fermented; (52) "MRP" means the maximum price at which the liquor may be sold to the ultimate consumer and shall include all taxes, freight, transport charges, commission or trade margin payable to dealers, and all charges towards marketing, delivery, packing, forwarding and the like as the case may be; (53) "notification' means a notification issued under this Act and the rules framed thereunder and published in the official Gazette; (54) "officer-in-charge" means the excise officer authorized to supervise and control manufactory or warehouse; (55) "pachwai" means fermented rice, millet or other grain, and.....

Carriage by Air (Amendment) Act 2009 Section 10

Title: Insertion of Third Schedule and Anexure

State: Central

Year: 2009

.....upon under the form of a single contract or of a series of contracts, and it shall not lose its international character merely because one contract or a series of contracts is to be performed entirely within the territory of the same State. (5) These rules shall apply also to carriage as set out in Chapter V, subject to the terms contained therein. 2. (1) These rules shall apply to carriage performed by the State or by legally constituted public bodies provided it falls within the conditions laid down in rule 1. (2) In the carriage of postal items, the carrier shall be liable only to the relevant postal administration in accordance with the rules applicable to the relationship between the carriers and the postal administration. (3) Except as provided in sub-rule (2), these rules shall not apply to the carriage of postal items. CHAPTER II Documentation and duties of the parties relating to the carriage of passengers, baggage and cargo 3. (1) In respect of carriage of passengers, an individual or collective document of carriage shall be delivered containing-- (a) an indication of the places of departure and destination; (b) if the places of departure and.....

The Tripura Cooperative Societies (Second Amendment) Act, 2009 Complete Act

State: Tripura

Year: 2009

THE TRIPURA CO-OPERATIVE SOCIETIES (SECOND AMENDMENT) ACT, 2009 THE TRIPURA CO-OPERATIVE SOCIETIES (SECOND AMENDMENT) ACT, 2009 [Act No. 7 of 2009] PREAMBLE AN ACT TO FURTHER AMEND THE TRIPURA COOPERATIVE SOCIETIES ACT, 1974'. WHEREAS it is felt expedient to amend the Tripura Cooperative Societies Act, 1974 with an objective to revive and restructure the short term rural credit structure and bring about more transparency in the cooperative credit structure societies; Be it enacted by the Tripura Legislative Assembly in the 60th year of the Republic of India as follows:- Section 1 - Short title and commencement (i) This Act may be called 'The Tripura Cooperative Societies (Second amendment) Act, 2009. (ii) It extends to the whole of Tripura. (iii) It shall come into force from the date of publication in the Tripura Gazette. Section 2 - Amendment of Section 2 Sub-section (8) of the Section 2 of the principal Act shall be substituted with the following;- "co-operative credit structure society includes the State Cooperative Bank, the cooperative land development bank and a primary agricultural credit society." Sub-section (9) of the Section 2 of the principal Act shall be.....