Bare Act Search Results

Finance Act, 2006 Chapter III

Title: Direct Taxes

State: Central

Year: 2006

.....where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this Act". Section 8 - Amendment of section 17 In section 17 of the Income-tax Act, in clause (2), after sub-clause (vi), in the proviso, with effect from the 1st day of April, 2007,-- (i) in clause (iii), after the words "Central Government", the words, brackets and figures "or the Insurance Regulatory and Development Authority established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999,(41 of 1999)" shall be inserted; (ii) in clause (iv), after the words "Central Government", the words, brackets and figures "or the Insurance Regulatory and Development Authority established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999,(41 of 1999)" shall be inserted. Section 9 - Amendment of section 36 In section 36 of the Income-tax Act, in sub-section (1),-- (a) for clause (ib), the following clause shall be substituted with effect from the 1st day of April, 2007, namely:-- "(ib) the amount of any premium paid by cheque by the.....

Finance Act, 2006 Section 20

Title: Insertion of New Section 90a

State: Central

Year: 2006

In Chapter IX of the Income-tax Act, after section 90, the following section shall be inserted with effect from the 1st day of June, 2006, namely:-- '90A. Adoption by Central Government of agreements between specified associations for double taxation relief.--(1) Any specified association in India may enter into an agreement with any specified association in the specified territory outside India and the Central Government may, by notification in the Official Gazette, make such provisions as may be necessary for adopting and implementing such agreement-- (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 any specified territory outside India; or (ii) income-tax chargeable under this Act and under the corresponding law in force in that specified territory outside India 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 specified territory outside India, or (c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this.....

Finance Act, 2006 Complete Act

State: Central

Year: 2006

FINANCE ACT, 2006 FINANCE ACT, 2006 21 of 2006 An Act to give effect to the financial proposals of the Central Government for the financial year 2006-2007. BE it enacted by Parliament in the Fifty-seventh 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 Act, 2006. (2) Save as otherwise provided in this Act, sections 2 to 57 shall be deemed to have come into force on the 1st day of April, 2006. 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, 2006, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income- tax calculated under Chapter VIII-A of the Income-tax Act, 1961(43 of 1961) (hereinafter referred to as the Income-tax Act) 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,.....

West Bengal Municipal Corporation Act, 2006 Complete Act

State: West Bengal

Year: 2006

.....performance, amusement, game, and sport to which persons are ordinarily admitted on payment; (36) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (37) "filth" includes offensive matter and sewage; (38) "footpath" or "footway" means pavement at the side of road or street for pedestrians; (39) "goods" includes animals; (40) "habitable room" means a room constructed or adapted for human habitation; (41) "heritage building or site" means any building of one or more premises, or any part thereof, or any monument, or any precinct, or any site, which requires preservation and conservation for historical, architectural, environmental or cultural purpose, and includes such portion of the land adjoining such building or any part thereof as may be required for fencing or covering or otherwise preserving such building, and also includes the areas and buildings requiring preservation and conservation for the purpose as aforesaid under subclause (ii) of clause (a) of sub-section (4) of section 31 of the West Bengal Town and Country (Planning and Development) Act, 1979(West Ben. Act XIII of 1979); (42) "Heritage Conservation Committee" means the.....

The Mizoram Cooperative Societies Act, 2006 Complete Act

State: Mizoram

Year: 2006

THE MIZORAM COOPERATIVE SOCIETIES ACT, 2006 THE MIZORAM COOPERATIVE SOCIETIES ACT, 2006 (Act No.9 of 2006) An Act CHAPTER - I PRELIMINARY 1. Short title, extent and commencement: (1) This Act may be called the Mizoram Co-operative Societies Act, 2006. (2) It extends to the whole state of Mizoram. (3) It shall come into force on such date as the state government may by notification in the official Gazette, appoint and different dates for enforcement ray be appointed for different provisions of this Act. 2. Definitions: In this Act, unless the context otherwise requires - (1) "Act" (the. this) means the Mizoram Co-operative Societies Act, 2006. (2) "Administrator(s)" means a person(s) appointed by Registrar by virtue of exercise of power conferred upon him and for the purpose specified under section 64(1) of the Act. (3) "Affiliated Society" means a particular Society which is a member of the affiliating society. (4) "Affiliating Society" means the registered society in which a particular society becomes a member. (5) "Arbitrator" means a person appointed by Registrar by virtue of power conferred upon him under the Act to settle disputes.....

The Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006 Complete Act

State: Sikkim

Year: 2006

.....THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 (ACT NO. 5 OF 2006) AN ACT to provide for the levy and collection of a tax on professions, trades, callings and employments for raising additional resources for the benefit of the State. Be it enacted by the Legislature of Sikkim in the Fifty-seventh Year of the Republic of India, as follows:- Short title, extent and commencement 1. (1) This Act may be called the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. (2) It extends to the whole of Sikkim. (3) (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Definitions 2. In this Act, unless the context otherwise requires;- (a) "Act" means the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006; (b) "appointed day" means the date on which this Act comes into force; (c) "Commissioner" means the Commissioner of Profession Tax appointed under section 3 of the Act ; (d) "employee" means a person employed on salary or wages and includes- (i) a Government servant receiving.....