Encyclopedia - Bare Acts

Customs Tariff Act 1975 Chapter 49

Title: Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

State: Central

Year: 1975

.....of tariff item 4907 00 30, "Information Technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) (5) 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets 4901 10 - In single sheets, whether or not folded : 4901 10 10 --- Printed books kg. [10%]2 - 4901 10 20 --- Pamphlets, booklets, brochures, leaflets and similar printed matter kg. [10%]2 - - Other : 4901 91 00 -- .....

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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

..... (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely : (i) it has begun or begins to manufacture or produce articles after the 31st day of December, 1970 but before the 1st day of April, 1990, in any backward area ; (ii) it is not formed by the splitting up, or the reconstruction, of a business already in existence in any backward area : Provided that this condition shall not apply in respect of any industrial undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such industrial undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section ; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose in any backward area ; (iv) it employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. Explanation : Where any machinery or plant or any part thereof previously used for any purpose in any backward area is.....

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Income Tax Act, 1961 Section 80QQA

Title: Deduction in Respect of Professional Income of Authors of Text Books in Indian Languages

State: Central

Year: 1961

.....text book, or included in the curriculum, by any university, for a degree or post-graduate course of that university; and (b) the book is written in any language specified in the Eighth Schedule to the Constitution or in any such other language as the Central Government may, by notification in the Official Gazette, specify in this behalf having regard to the need for promotion of publication of books of the nature referred to in clause (a) in that language and other relevant factors. Explanation : For the purposes of this section, (i) author includes a joint author; (ii) lump sum, in regard to royalties or copyright fees, includes an advance payment on account of such royalties or copyright fees which is not returnable; (iii) university shall have the same meaning as in the Explanation to clause (ix) of section 47.

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Bare Act Search Results

Customs Tariff Act 1975 Chapter 49

Income Tax Act, 1961 Chapter VIA

Income Tax Act, 1961 Section 80QQA