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

.....Act, 1955, or under section 12 of that Act in so far as it relates to satta gambling or on two or more occasions under any other provisions of that Act (including section 12 of that Act in so far as it does not relate to satta gambling); or (c) of any offence under the Suppression of Immoral Traffic in Women and Girls Act, 1956; or (d) of any offence under section 25, section 26, section 27, section 28 or section 29 of the Arms Act, 1959; or (e) of any offence under section 135 of the Customs Act, 1962; or (f) of any offence under section 61, section 63 or section 66, of the Punjab Excise Act, 1955, as in Delhi; or (g) on two or more occasions of an offence under (i) the Opium Act, 1878; or (ii) the Dangerous Drugs Act, 1930; or (iii) the Drugs and Cosmetics Act, 1940; or (iv) section 11 of the Bombay Prevention of Begging Act, 1959, as in force in Delhi; or (h) on three or more occasions of an offence under section 105 or section 107 of this Act, the Commissioner of Police may, if he has reason to believe that such person is likely again to engage himself in the commission of any of the offences referred to in this section, by order in writing, direct such.....

Code of Criminal Procedure, 1898 Complete Act

State: Central

Year: 1898

.....(2) of Section 5, for the words 'but subject to any enactment', substitute the words 'but, save as otherwise provided by this Code, subject to any enactment'. [W.B. Act 8 of 1970, Section 3 and Sch., item 2]. (1) All offences under the Indian Penal Code shall be investigated, inquired into, tried and otherwise dealt with according to the provisions hereinafter contained. Trial of offences against other laws (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences. PART 2 CONSTITUTION AND POWERS OF CRIMINAL COURTS AND OFFICES: CHAPTER 2: OF THE CONSTITUTION OF CRIMINAL COURTS AND OFFICES: SECTION 6: Glasses of Criminal Courts: Besides the High Courts and the Courts constituted under any law other than this Code for the time being in force, there shall be five classes of Criminal Courts in [India], namely,- : State Amendments GUJARAT.-In its application to the State of Gujarat the amendment made in Section 6 is the.....

Central Excise Tariff Act, 1985 Chapter 90

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 1985

.....solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909; (d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71); (e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017; (f) parts of general use, as defined in Note 2 to Section XV, of base metal (Sec­tion XV) or similar goods of plastics (Chapter 39); (g) pumps incorporating measuring devices, of heading 8413; weight-oper-ated counting or checking machinery, or separately presented weights for bal­ances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools, of heading 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 2004

.....or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value; and (b) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value. Tariff Item Description of goods Unit Rate of duty (1) (c) (4) 9001 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF .....