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.

Delhi Police Act, 1978 Complete Act

State: Delhi

Year: 1978

.....for further service in the police, the appointing authority shall forthwith permit him to withdraw from duty on his discharging, or giving a satisfactory security for the payment of any debt due from him as such police officer to Government or to any police fund : Provided that he shall forthwith return the certificate of appointment, arms, accoutrements, uniform and all other Government property in his possession before he is permitted to withdraw from duty. (7) If any such police officer of subordinate rank resigns or withdraws himself from the duties of his office in contravention of this section, he shall be liable on the orders of the appointing authority to forfeit all arrears of pay then due to him in addition to the penalty to which he may be liable under section 22 or any other law for the time being in force. (8) Every such police officer on leaving the service in the Delhi police as aforesaid shall be given by the appointing authority a Discharge Certificate in such form as may be prescribed. Section26 Certificate, arms etc., to be delivered by person ceasing to be a police officer (1) Every person who for any reason ceases to be a police officer shall.....

The Pondicherry General Sales Tax Act, 1967 Complete Act

State: Pondicherry

Year: 1967

.....(g) re-lettered as clause (e) by Act 13 of 1971, section 2, with effect from 23-7-1971. (f) "business" includes - (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce, or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; The original clauses (e) and (f) were respectively re-lettered as clauses (f) and (g) and the original clause (g) re-lettered as ˜clause' (e) by Act 13 of 1971, section 2, with effect from 23-7-1971. (g) "casual trader" means a person who has, whether as principal, agent, or in any other capacity, occasional transactions of a business nature involving the buying, selling supplying or distributing of goods in the Union territory, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration and who does not reside or has no fixed place of business.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....(Excise & Taxation) Department, authorised to make any assessment under the Act. (4) 'Business' includes : (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce or manufacture, adventure or concern is carried on with a motive to making gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (5) 'Capital goods' means plant, machinery and equipment used in the process of manufacturing. (6) 'Casual traders' means a person who, whether as principal, agent or in any other capacity, carries on occasional transaction of a business nature involving the buying, selling, supplying or distribution of goods in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration. (7) 'Commissioner' means any person appointed by the State Government to be a Commissioner of Taxes. (8) 'Dealer' means any person who carries on the business of buying,.....

Medical Council Act, 1956 Complete Act

State: Central

Year: 1956

.....be open to such person or medical college to rectify the defects, if any, specified by the Council; (b) consider the scheme, having regard to the factors referred to in sub-section (7), and submit the scheme together with its recommendations thereon to the Central Government. (4) The Central Government- may, after considering the scheme and the recommendations of the Council under sub-section (3) and after obtaining, where necessary, such other particulars as may be considered necessary by it from the person or college concerned, and having regard to the factors referred to in subsection (7), either approve (with such conditions, if any, as it may consider necessary) or disapprove the scheme and any such approval shall be a permission under sub-section (1) : Provided that no scheme shall be disapproved by the Central Government except after giving the person or college concerned a reasonable opportunity of being heard : Provided further that nothing in this sub-section shall prevent any person or medical college whose scheme has not been approved by the Central Government to submit a fresh scheme and the provisions of this section shall apply to such scheme, as if such scheme.....