Bare Act Search Results

Finance Act, 2008 Complete Act

State: Central

Year: 2008

..... SECTION 62: Financial arrangements avoidance: Schedule 22 contains provision about avoidance involving financial arrangements. SECTION 63: Manufactured payments: (1) Schedule 23 contains anti-avoidance provisions about manufactured payments. (2) The amendments made by that Schedule have effect in relation to manufactured payments (including deemed manufactured payments) made (or treated as made) on or after 31 January 2008. SECTION 64: Controlled foreign companies: (2) In section 747 (imputation of chargeable profits of controlled foreign companies)- (1) Chapter 4 of Part 17 of ICTA (controlled foreign companies) is amended as follows. (a) in subsection (6), before "and" at the end of paragraph (a) insert- "(aa) any reference in this Chapter to its chargeable profits for an accounting period includes (subject to subsections (7) to (9)) income which accrues during that accounting period to the trustees of a settlement in relation to which the company is a settlor or a beneficiary;", and (b) after that subsection insert- "(7) Where there is more than one settlor or beneficiary in relation to the settlement mentioned in subsection (6)(aa), the income is to be.....

Representation of the People Act, 1951 Chapter III

Title: Electoral Offences

State: Central

Year: 1951

.....or broadcast or display on any electronic media.] _______________________________ 1. Inserted by the Representation of the people (Amendment) Act, 2009 [Act No. 41 of 2009] to be effective from 01.02.2010 vide Notification No. S.O.225(E) dated 01.02.2010. Section 126B - Offences by companies 1[(1) Where an offence under sub-section (2) of section 126A has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to the company for the conduct of, the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance.....

Finance Act, 2000 Complete Act

State: Central

Year: 2000

.....whose shares are not listed in a recognised stock exchange in India; (ii) which is engaged in the business for providing services, production or manufacture of an article or thing but does not include such activities or sectors which are specified, with the approval of the Central Government, by the Securities and Exchange Board of India, by notification in the Official Gazette, in this behalf;'; (g) in clause (23-G), in Explanation 1,- (i) in clause (a), for the words "in the business of developing, maintaining and operating infrastructure facility;", the following shall be substituted, namely : - "in the business of- (i) developing; or (ii) maintaining and operating; or (iii) developing, maintaining and operating, any infrastructure facility;"; (ii) in clause (b), for the words "in the business of developing, maintaining and operating infrastructure facility;", the following shall be substituted, namely:- "in the business of- (i) developing; or (ii) maintaining and operating; or (iii) developing, maintaining and operating, any infrastructure facility;"; (iii) in clause (c), in sub-clause (i), for the words "irrigation project, sanitation and sewerage system", the words.....

Finance Act, 2002 Complete Act

State: Central

Year: 2002

....."(1-A) Notwithstanding anything contained in sub-section (1), the deduction, in computing the total income of an undertaking, which begins to manufacture or produce articles or things or computer software during the previous year relevant to any assessment year commencing on or after the 1st day of April, 2003, in any special economic zone, shall be hundred per cent of profits and gains derived from the export of such articles or things or computer software for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce such articles or things or computer software, as the case may be, and thereafter, fifty per cent of such profits and gains for further two assessment years."; (c) after sub-section (9) and before Explanation 1, the following shall be inserted, namely:- "(9-A) Notwithstanding anything contained in sub-section (9), where as a result of reorganisation of business, a firm or a sole proprietary concern is succeeded by a company and the ownership or beneficial interest in the undertaking of the firm or the sole proprietary concern is transferred to the.....

Finance Act, 2005 Complete Act

State: Central

Year: 2005

.....than ships and aircraft), which has been acquired and installed after the 31st day of March, 2005, by an assessee engaged in the business of manufacture or production of any article or thing, a further sum equal to twenty per cent of the actual cost of such machinery or plant shall be allowed as deduction under clause (ii): Provided that no deduction shall be allowed in respect of (A) any machinery or plant which, before its installation by the assessee, was used either within or outside India by any other person; or (B) any machinery or plant installed in any office premises or any residential accommodation, including accommodation in the nature of a guest-house; or (C) any office appliances or road transport vehicles; or (D) any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business or profession" of any one previous year;'; (b) in clause (iii), in the Explanation, in clause (2), for the words "an India company", the words, brackets, letter and figures "an Indian company or in a scheme of amalgamation of a banking.....

Representation of the People Act, 1951 Section 129

Title: Officers, Etc., at Elections Not to Act for Candidates or to Influence Voting

State: Central

Year: 1951

(1) No person who is1[a district election officer or a returning officer], or an assistant returning officer, or a presiding or polling officer at an election, or an officer or clerk appointed by the returning officer for the presiding officer to perform any duty in connection with an election shall in the conduct or the management of the election do any act (other than the giving of vote) for the furtherance of the prospects of the election of a candidate. (2) No such person as aforesaid, and no member of a police force, shall endeavour-- (a) to persuade any person to give his vote at an election, or (b) to dissuade any person from giving his vole at an election, or (c) to influence the voting of any person at an election in any manner. (3) Any person who contravenes the provisions of sub-section (1) or sub-section (2) shall be punishable with imprisonment which may extend to six months or with fine or with both. 2[(4) An offence punishable under sub-section (3) shall be cognizable.] ______________________ 1. Substituted by Act 47 of 1966, Section 55, for " a returning officer" w.e.f. 14-12-1966. 2. Inserted by Act 47 of 1966,s ec. 55 w.e.f. 14-12-1966.

Representation of the People Act, 1951 Section 130

Title: Prohibition of Canvassing in or Near Polling Stations

State: Central

Year: 1951

(1) No person shall, on the date or dates on which a poll is taken at any polling station, commit any of the following acts within the polling station or in any public or private place within a distance of1[one hundred metres] of the polling station, namely:-- (a) canvassing for votes; or (b) soliciting the vote of any elector, or (c) persuading any elector not to vote for any particular candidate; or (d) persuading any elector not to vote at the election; or (e) exhibiting any notice or sign (other than an official notice) relating to the election. (2) Any person who contravenes the provisions of sub-section (1) shall be punishable with fine which may extend to two hundred and fifty rupees. (3) An offence punishable under this section shall be cognizable. ______________________ 1. Substituted by Act 47 of 1966,s ec. 56, for "one hundred yards" w.e.f. 14-12-1966.

Indian Boilers Act, 1923 (5 of 1923) Section 28

Title: Power to Make Regulations

State: Central

Year: 1923

.....Competent Authorities and Competent Persons shall be recognised under this Act; (eb) the conditions subject to which and the manner in which manufacturer of boiler components of material may be recognised; (ec) facilities for design and construction which are required to be provided in the premises in which the manufacturing of any boiler or boiler component is carried out; (ed) fee for the purposes of inspection or grant of recognition or any certificate under this Act; (ef) procedure for examination and grant of Welders certificate; (eg) powers and functions which the Board may delegate to the Technical Adviser; (eh) documents to be enclosed along with the application for registration of boilers or renewal of a certificate authorising the use of boilers; (ei) the manner of inspection of boilers; (ej) the period for which a certificate authorising the use of a boiler may be renewed; (ek) the conditions subject to which and the form in which Competent Person shall renew a certificate authorising the use of boilers; (el) the manner and the form in which a Repairer's certificate shall be issued; (em) the manner in which the boiler shall be preprared for.....

Indian Boilers Act, 1923 (5 of 1923) Amending Act IV

Title: Indian Boilers (Amendment) Act 2007

State: Central

Year: 1923

.....a person recognised in such manner as may be prescribed by regulations for inspection and certification of boilers and boiler components during manufacture, erection and use. All Inspectors shall be ipso facto competent persons;'; (4) after clause (ccc), the following clauses shall be inserted, namely:-- '(ccd) "Inspecting Authority" means an institution recognised in such manner as may be prescribed by regulations for the inspection and certification of boilers and boiler components during manufacture. All Chief Inspectors of Boilers shall be ipso facto Inspecting Authorities; (cce) "manufacture" means manufacture, construction and fabrication of boiler or boiler component, or both; (ccf) "manufacturer" means a person engaged in the manufacture;'; (5) in clause (d), for the words "includes any person", the words "includes any person possessing or" shall be substituted; (6) for clause (f), the following clause shall be substituted, namely:-- '(f) "steam pipe" means any pipe through which steam passes if-- (i) the pressure at which steam passes through such pipe exceeds 3.5 kilogram per square centimetres above atmospheric pressure, or (ii) such pipe exceeds 254.....

Cantonments Act, 1924 Chapter VI

Title: Cantonment Fund and Property

State: Central

Year: 1924

.....payment of establishment charges; 3[* * *] (e) to the payment of any sum the payment of which is expressly required by the provisions of this Act or any rule or bye-law made thereunder. ________________________ 1. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority". 2. Substituted by the A.O. 1937, for "L.G.". 3. Clause (d) omitted by Act 15 of 1983, ec. 71 w.e.f. 1-10-1983. Section 110 - Acquisition of immovable property When there is any hindrance to the permanent or temporary acquisition upon payment of any land required by a1[Board] for the purposes of this Act, the2[Central Government] may, at the request of the1[Board],3[procure the acquisition thereof] under the provisions of the Land Acquisition Act, 1894 (1 of 1894), and, on payment by the1[Board] of the compensation awarded under that Act and of the charges incurred by the Government in connection with the proceedings, the land shall vest in the1[Board]. ________________________ 1. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority". 2. Substituted by the A.O. 1937, for "L.G.". 3. Substituted by the A.O. 1937, for "proceed to acquire it". Section 111 -.....