Bare Act Search Results

Income Tax Act, 1961 Chapter IX

Title: Double Taxation Relief

State: Central

Year: 1961

.....Government.] __________________ 1. Substituted by the Finance (No. 2) Act, 2009 with effect from 1st October, 2009. Prior to subsitution, section 90 as amended by the Finance Act, 2001, with retrospective effect from 1st April, 1962; Finance Act, 2003, with effect from 1st April, 2004; Finance (No. 2) Act, 2004, with retrospective effect from 1st April, 1962, stood as under: 90. Agreement with foreign countries. (1) The Central Government may enter into an agreement with the Government of any country outside India - (a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country; or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country to promote mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country, or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this Act or under the corresponding law in force in that country, or investigation of cases of such evasion.....

Wealth-tax Act, 1957 Section 44A

Title: Agreement for Avoidance or Relief of Double Taxation with Respect to Wealth-tax

State: Central

Year: 1957

.....evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement]. Explanation. -The expression "reciprocating country" for the purposes of this Act means 3[any country outside India or any territory outside India] which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country.] ________________________ 1. Inserted by Act 46 of 1964, section 39 w.e.f. 1-4-1965. 2. Substituted by Act 16 of 1972, section 49 w.e.f. 1-4-1972. 3. Substituted by the Finance (No. 2) Act, 2009 w.e.f. 1st October, 2009. "any country"

Income Tax Act, 1961 Section 90A

Title: Adoption by Central Government of Agreements Between Specified Associations for Double Taxation Relief

State: Central

Year: 1961

.....applies, the provisions of this Act shall apply to the extent they are more beneficial to that assessee. (3) Any term used but not defined in this Act or in the agreement referred to in sub-section (1) shall, unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the agreement, have the same meaning as assigned to it in the notification issued by the Central Government in the Official Gazette in this behalf. Explanation 1 : For the removal of doubts, it is hereby declared that the charge of tax in respect of a company incorporated in the specified territory outside India at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect of such company. Explanation 2 : For the purposes of this section, the expressions (a) specified association means any institution, association or body, whether incorporated or not, functioning under any law for the time being in force in India or the laws of the specified territory outside India and which may be notified as such by the Central Government for the purposes of this section; (b) specified territory.....

Marine Insurance Act, 1963 Section 34

Title: Double Insurance

State: Central

Year: 1963

(1) Where two or more policies are effected by or on behalf of the assured on the same adventure and interest or any part thereof, and the sums insured exceed the indemnity allowed by this Act, the assured is said to be over-insured by double insurance. (2) Where the assured is over-insured by double insurance-- (a) the assured, unless the policy otherwise provides, may claim payment from the insurers in such order as he may think fit, provided that he is not entitled to receive any sum in excess of the indemnity allowed by this Act; (b) where the policy under which the assured claims is a valued policy, the assured must give credit as against the valuation, for any sum received by him under any other policy, without regard to the actual value of the subject-matter insured; (c) where the policy under which the assured claims is an unvalued policy he must give credit, as against the full insurable value, for any sum received by him under any other policy; (d) where the assured receives any sum in excess of the indemnity allowed by this Act, he is deemed to hold such sum in trust for the insurers, according to their right of contribution among themselves.

Estate Duty Act, 1953 [Repealed] Section 30

Title: Agreement for Avoidance or Relief of Double Taxation with Respect to Estate Duty

State: Central

Year: 1953

The Central Government may enter into an agreement with the Government of any reciprocating country for the avoidance or relief of double taxation with respect to estate duty leviable under this Act and under the corresponding law in force in the reciprocating country and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement. Explanation.- The expression "reciprocating country" for the purpose of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44

Title: Agreement for Avoidance or Relief of Double Taxation with Respect to Gift-tax

State: Central

Year: 1958

1[The Central Government may enter into an agreement with the Government of any reciprocating country- (a) for the avoidance or relief of double taxation with respect to gift-tax payable under this Act and under the corresponding law in force in the reciprocating country, or (b) for exchange of information for the prevention of evasion or avoidance of gift-tax chargeable under this Act or under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement.] Explanation.- The expression "reciprocating country" for the purposes of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country. _____________________________ 1. Substituted by Act 16 of 1972, section 54 w.e.f. 1-4-1972.

The Haryana Municipal Corporation Act, 1994 Complete Act

State: Haryana

Year: 1994

THE HARYANA MUNICIPAL CORPORATION ACT, 1994 THE HARYANA MUNICIPAL CORPORATION ACT, 1994 (Haryana Act No. 16 of 1994) Table of Contents CHAPTER-1 PRELIMINARY Sections 1. Short title, extent and commencement. 2. Definitions. 3. Declaration of Municipal area as Corporation. CHAPTER "II CONSTITUTION OF CORPORATION 4. Incorporation and Constitution of Corporation. 5. Duration of Corporation. 6. Delimitation of Wards. 7. Qualification for members. 8. Disqualification of members. 9. Election to the Corporation. 10. Constitution and Composition of Wards Committees etc. 11. Reservation of seats. 12. Right to Votes. 13. Filling of Casual Vacancies. 14. Publication of results of elections. 15. Election petitions. 16. Relief that may be claimed by petitioner 17. Grounds for declaring election to be void. 18. Procedure to be followed by prescribed authority. 19. decision of prescribed authority. 20. Procedure in case of equality of votes. 21. Finality of decision. Sections: 22. Corrupt practices. 23. Maintenance of secrecy of voting. 24. Officers etc. at elections not to act for candidates or to influence voting. 25......

Customs Tariff (Amendment) Act, 2003 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2003

..... 8429 59 00 - Other u 25% - 8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS ANDSNOW-BLOWERS 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 --- Pile-drivers u 25% - 8430 10 20 --- Pile-extractors u 25% - 8430 20 00 - Snow-ploughs and snow-blowers u 25% - - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 --- Coal cutters u 25% - 8430 31 20 --- Tunneling machinery u 25% - 8430 31 90 --- Other u 25% - 8430 39 00 -- Other u 25% - - Other boring or sinking machinery: 8430 41 -- Self-propelled: 8430 41 10 --- Tube well drilling and core.....

Customs Tariff Act 1975 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1975

.....Other u [7.5%]37 - 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow-blowers 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 --- Pile-drivers u [7.5%]37 - 8430 10 20 --- Pile-extractors u [7.5%]37 - 8430 20 00 - Snow-ploughs and snow-blowers u [7.5%]37 - - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 --- Coal cutters u [7.5%]37 - 8430 31 20 --- Tunneling machinery u [7.5%]37 - 8430 31 90 --- Other u [7.5%]37 - 8430 39.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2004

..... 8429 59 00 - Other u 16% 8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW-BLOWERS 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 -- Pile-drivers u 16% 8430 10 20 --- Pile-extractors u 16% 8430 20 00 - Snow-ploughs and snow-blowers u 16% - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 -- Coal cutters u 16% 8430 31 20 -- Tunneling machinery u 16% 8430 31 90 -- Other u 16% 8430 39 00 - Other u 16% - Other boring or sinking machinery: 8430 41 -- Self-propelled: 8430 41 10 -- Tube well drilling and core drilling machinery u 16% 8430 41 20 -- Petroleum and gas well drilling machinery u 16% .....