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

.....any method of encouraging any person to purchase or use infant milk substitute, feeding bottle or infant food.'. (2) Any reference in this Act to any other enactment or any provision thereof, shall, in relation to an area in which such enactment or such provision is not in force, be construed as a reference to the corresponding law or the relevant provision of the corresponding law, if any, in force in that area. SECTION 03: CERTAIN PROHIBITIONS IN RELATION TO INFANT MILK SUBSTITUTES, FEEDING BOTTLES AND INFANT FOODS NO PERSON SHALL- (a) advertise, or take part in the publication of any advertisement, for the distribution, sale or supply of infant milk substitutes7feeding bottles or infant foods or (b) give an impression or create a belief in any manner that feeding of8infant milk substitutes and infant foods are equivalent to, or better than, mother's milk; or 9(c) take part in the promotion of infant milk substitutes, feeding bottles or infant foods. SECTION 04: PROHIBITION OF INCENTIVES FOR THE USE OR SALE OF INFANT MILK SUBSTITUTES OR FEEDING BOTTLES OR INFANT FOODS No person shall- (a) supply or distribute samples of infant milk substitutes or11feeding bottles or.....

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

State: Tamil Nadu

Year: 1949

THE TAMIL NADU PRESERVATION OF PRIVATE FOREST ACT, 1949 THE TAMIL NADU PRESERVATION OF PRIVATE FOREST ACT, 1949. TAMIL NADU ACT XXVII OF 1949. (Received the assent of the Governor-General on the 10th December 1949, first published in the Fort St.George Gazette, Extra ordinary on the 14th December 1949.) An Act to prevent the indiscriminate destruction of private forests and interference with customary and prescriptive rights therein and for certain other purposes WHEREAS it is necessary, to prevent the indiscriminate destruction of private forests and interference with customary and prescriptive rights therein: It is hereby enacted as follows:- 1. (1) This Act may be called the Tamil Nadu Preservation of Private Forests Act, 1949. 2. It applies (i) * * * * (ii) to forests situated in estates as defined in the Tamil Nadu Estates Land Act, 1908, in the State of Tamil Nadu ; (iii) to private forests situated in other areas in the State of Tamil Nadu and having a contiguous area exceeding forests for the purposes of this Act, by notification, in the District Gazette, but does not apply to reserved forests constituted under the Tamil Nadu Forest Act,.....

Bengal Municipal Act, 1932 Complete Act

State: West Bengal

Year: 1932

.....sanction of the Governor General has been obtained under sub-section (3) of section 80A of the Government of .India Act to the passing of this Act; It is hereby enacted as follows CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1)This Act may be called the Bengal Municipal Act, 1932. (2) It extends to the whole of [West Bengal], except Calcutta as defined fay clause (11) of section 3 of the Calcutta Municipal Act, 1923. (3) It shall come into force on such date as the (State Government] may, by notification, appoint. (4) Notwithstanding anything contained in sub-section (2), it shall not take effect in any cantonment or part of a cantonment without the consent of the [Central Government] previously obtained. (5) Notwithstanding anything contained in sub-section (2), the provisions of this Act shall apply to the district of Darjeeling or any part thereof subject to such exceptions and modifications as the State Government may, by notification, direct. Section 2 Savings .- ********* All municipalities constituted, ****** limits defined, regulations, measurements and divisions made, licenses and notices issued, taxes, tolls, rates and fees.....

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).