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.

Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Act, 1992 Complete Act

State: Central

Year: 1992

.....preparation; (e) the ingredients used; (f) the composition or analysis; (g) the storage conditions required; (h) the batch number, date of its manufacture and the date before which it is to be consumed, taking into account the climatic and storage conditions of the country; (i) such other particulars as may be prescribed. (2) No container or label referred to in sub-section (1) relating to17infant milk substitute or infant food shall- (a) have pictures of an infant or a woman or both; or (b) have pictures or other graphic material or phrases designed to increase the saleability of18infant milk substitute or infant food ; or (c) use on it the word "humanised" or "maternalised" or any other similar word; or (d) bear on it such other particulars as may be prescribed. SECTION 07: EDUCATIONAL AND OTHER MATERIALS RELATING TO FEEDING OF INFANTS TO CONTAIN CERTAIN PARTICULARS (1)19Every educational or other material including advertisements or material relating to promotion of infant milk substitutes, feeding bottles and infant foods , whether audio or visual, dealing with pre-natal or postnatal care or with the feeding of an infant and intended to reach pregnant women or mothers of.....

The Tamil Nadu Preservation of Private Forest Act, 1949 Complete Act

State: Tamil Nadu

Year: 1949

.....Government as defined in that Act. Explanation - A private forest exceeding 2 hectares in extent shall not cease to be such by reason only of the fact that, in a portion thereof trees, shrubs or reeds are felled or cut with or without the permission of the Committee or lands are cultivated, or rocks, roads, tanks, rivers or the like exist nor shall the area of such forest cease to be contiguous by reason only of the existence of all or any of the aforesaid circumstance. (3) It shall come into force at once 2. In this Act unless there is anything repugnant in the subject or context- (a) 'Committee' means any Committee constituted under Section 2A and having jurisdiction (aa) 'Forest' includes waste or communal land containing trees, shrubs and reeds; pasture land and any other class of land declared by the State Government, to be a forest by notification in the Tamil Nadu Government Gazette; Explanation - For the purpose of the clause, 'communal land' means any land of the description mentioned in sub clause (a) or sub-clause (b) of clause (16) of section 3 of the Tamil Nadu Estates Land Act, 1908; (b) 'owner' in relation to a forest includes a mortgage lessee or.....

Bengal Municipal Act, 1932 Complete Act

State: West Bengal

Year: 1932

.....store, milk- shop, or other place from which milk is supplied only on, or for, sale or in which milk is kept, or used for the purposes of sale, or mufacture into butter, ghee, cheese, curds, or dried or condensed milk, for sale; and in the case of a dairyman or person selling milk, who does not occupy any premises for the sale of milk, includes the place where he keeps the vessels used by him for the sale of milk, but does not include a shop from which milk is not supplied otherwise than in properly closed and unopened receptacles in which it was delivered to the shop, or a shop, or other place in which milk is sold for consumption on the premises only a or a shop or place from which milk is sold or supplied in hermetically closed and unopened receptacles in the same original condition in which it was first received in such shop or place; (11) "dangerous disease" means- (a) cholera, plague, small-pox, cerebro-spinal meningitis and diptheria; and (b) any other disease which the 1414. Words "Provincial Government" first subs, for the words "Local Government" by the Government of lndia(Adaptation of Indian Laws) Order, 1937, and, thereafter, the word "State" subs, for the word.....

Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation Ofproduction, Supply and Distribution) Act, 1992 Section 7

Title: Educational and Other Materials Relating to Feeding of Infants to Contain Certain Particulars

State: Central

Year: 1992

.....material and the name of the printer and publisher;] (g) such other matters as may be prescribed. (2) No material referred to in sub-section (1) shall be utilised to promote the use or sale of infant milk substitutes for 3 [feeding bottles or infant foods]. ____________________________ 1. Substituted for "every educational or other material" by the Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Amendment Act, 2003 (38 of 2003). 2. Inserted by the Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Amendment Act, 2003 (38 of 2003). 3. Substituted for "feeding bottles" by the Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Amendment Act, 2003 (38 of 2003).