Bare Act Search Results

Finance Act, 1983 Chapter III

Title: Direct Taxes

State: Central

Year: 1983

.....April, 1984, namely :- "43B. Certain deductions to be only on actual payment. - Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of - (a) any sum payable by the assessee by way of tax or duty under any law for the time being in force, or (b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him. Explanation : For the removal of doubts, it is hereby declared that where a deduction in respect of any sum referred to in clause (a) or clause (b) of this section is allowed in computing the income referred to in 28 of the previous year (being a previous year relevant to the assessment year commencing on the 1st day of April, 1983 or any earlier assessment year) in which the.....

Finance Act, 1983 Complete Act

State: Central

Year: 1983

.....OF CLOSELY-HELD COMPANIES - [Note this section has been omitted by Finance Act 18 to 1992 S. 117 (1-4-1993)]. SECTION 41: (Amendments to Wealth-tax Act incorporated in that Act. hence not given,] SECTION 42: AMENDMENT OF SECTION 5 - (Amendments incorporated in the Principal Act]. SECTION 43: AMENDMENT OF SECTION 4 - Insection 4 of the Interest-tax Act, 1974-the following proviso shall be inserted at the end, namely:- "Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 1983 shall be three and a half per cent. of such chargeable interest" SECTION 44: AMENDMENT OF ACT 51 OF 1975 - [Amendments incorporated in the Customs Tariff Act, 1975] SECTION 45: AUXILIARY DUTIES OF CUSTOMS (1) In the case of goods mentioned in the First Schedule to the Customs Tariff Act, or in that Schedule as amended from-time to time. there shall believed and collected as an auxiliary duty of customs an amount equal to fifty percent. of the value of the goods as determined in accordance with the provisions ofSection 14 of the Customs Act, 1962-(hereinafter referred to as the Customs Act). (2) Sub-section (1).....

Finance Act, 1983 Section 17

Title: Amendment of Section 37

State: Central

Year: 1983

.....contract or custom or usage of trade, but does not include expenditure on food or beverages provided by the assessee to his employees in office, factory or other place of their work.'; (b) after sub-section (3), the following sub-sections shall be inserted with effect from the 1st day of April, 1984, namely :- '(3A) Notwithstanding anything contained in sub-section (1), where the expenditure or, as the case may be, the aggregate expenditure incurred by an assessee on any one or more of the items specified in sub-section (3B) exceeds one hundred thousand rupees, twenty per cent. of such excess shall not be allowed as deduction in computing the income chargeable under the head "Profits and gains of business or profession". (3B) The expenditure referred to in sub-section (3A) is that incurred on - (i) advertisement, publicity an sales promotion; or (ii) running and maintenance of aircraft and motor cars; or (iii) payments made to hotels. Explanation : For the purposes of sub-sections (3A) and (3B), - (a) the expenditure specified in clause (i) to clause (iii) of sub-section (3B) shall be the aggregate amount of expenditure incurred by the assessee as reduced by.....

Emigration Act, 1983 Chapter I

Title: Preliminary

State: Central

Year: 1983

.....shall be construed accordingly; (i) "notification" means a notification published in the Official Gazette; (j) "prescribed" means prescribed by rules made under this Act; (k) "Protector of Emigrants" means a Protector of Emigrants appointed under section 3 and includes a person authorised under section 5; (l) "recruiting agent" means a person engaged in India in the business of recruitment for an employer and representing such employer with respect to any matter in relation to such recruitment including dealings with persons so recruited or desiring to be so recruited; (m) "recruitment" includes the issuing of any advertisement for the purpose of recruitment, the offering by advertisement to secure or assist in securing any employment in any country or place outside India and the entering into any correspondence, negotiation, agreement or arrangement with any individual for or in relation to the employment of such individual in any country or place outside India; (n) "registering authority" means the officer appointed under section 9 to be the registering authority for the purposes of this Act; (o) "work" means-- (i) any unskilled work, including any form of.....

Emigration Act, 1983 Section 2

Title: Definitions

State: Central

Year: 1983

.....shall be construed accordingly; (i) "notification" means a notification published in the Official Gazette; (j) "prescribed" means prescribed by rules made under this Act; (k) "Protector of Emigrants" means a Protector of Emigrants appointed under section 3 and includes a person authorised under section 5; (l) "recruiting agent" means a person engaged in India in the business of recruitment for an employer and representing such employer with respect to any matter in relation to such recruitment including dealings with persons so recruited or desiring to be so recruited; (m) "recruitment" includes the issuing of any advertisement for the purpose of recruitment, the offering by advertisement to secure or assist in securing any employment in any country or place outside India and the entering into any correspondence, negotiation, agreement or arrangement with any individual for or in relation to the employment of such individual in any country or place outside India; (n) "registering authority" means the officer appointed under section 9 to be the registering authority for the purposes of this Act; (o) "work" means-- (i) any unskilled work, including any form of.....

Finance Act, 1983 Section 30

Title: Amendment of Section 80p

State: Central

Year: 1983

In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1984, namely :- "(b) in the case of a co-operative society, being a primary society engaged in supplying milk, oilseeds, fruits or vegetables raised or grown by its members to - (i) a federal co-operative society, being a society engaged in the business of supplying milk, oilseeds, fruits or vegetables, as the case may be; or (ii) the Government or a local authority; or (iii) a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956 or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of the amount of profits and gains of such business;".

Emigration Act, 1983 Complete Act

State: Central

Year: 1983

.....that the holder of the certificate has, subsequent to the issue of the certificate, been convicted by a court in India for any offence under this Act, the Emigration Act, 1922-, or any other law relating to passports, foreign exchange, drugs narcotics or smuggling and sentenced in respect thereof to imprisonment for not less than six months; (e) that the certificate has been issued or renewed on misrepresentation or suppression of any material fact; (f) that the holder of the certificate has violated any of the terms and conditions of the certificate; (g) that in the opinion of the Central Government it is necessary in the interests of friendly relations of India with any foreign country or in the interests of the general public to cancel the certificate. (2) Where the registering authority, for reasons to be recorded in writing, is satisfied that pending the consideration of the question of cancelling any certificate on any of the grounds mentioned in sub-section (1) it is necessary so to do, the registering authority may, by order in writing, suspend the operation of the certificate for such period not exceeding thirty days as may be specified in the order and require the.....

The Tamil Nadu Cooperative Societies Act, 1983 Complete Act

State: Tamil Nadu

Year: 1983

THE TAMIL NADU CO-OPERATIVE SOCIETIES ACT, 1983 THE TAMIL NADU CO-OPERATIVE SOCIETIES ACT, 1983 (ACT NO.30 OF 1983) Brought into force with effect from 13-4-1988. No. II(2)/CO/1568(b)/88-G.o.Ms.No.115, dated 24-3-1988, Published in the Tamil Nadu Government Gazette Extraordinary, Part II, Section 2, dated 1-4-1988. [Received the assent of the President on the 15th July 1983 first published in the Tamil Nadu Government Gazette Extraordinary on the 1st November, 1983] An Act to amend and consolidate the law relating to and to make better provision for, the organization, management and supervision of co-operative societies in the State of Tamil Nadu. WHEREAS it is expedient further to provide for an orderly development of the co-operative movement in accordance with co-operative principles such as open membership, democratic management limited interest on capital, distribution of surplus based on patronage, provision for co-operative education and co-operation among co-operatives, for the promotion of thrift, self-help and mutual aid among persons with common socio-economic needs so as to bring about improvement in agriculture and industry, better methods of.....

Dangerous Machines (Regulation) Act, 1983 Complete Act

State: Central

Year: 1983

.....to any person other than a dealer, shall be deemed to be a dealer and shall in addition to his liability to comply with the provisions of this Act relating to manufacturers, also be liable to comply with the provisions of this Act relating to dealers; (f) "employer", in relation to the operator of any dangerous machine, means the person by whom such operator has been employed, whether for any remuneration or otherwise, for operating such machine; (g) "family", in relation to an operator, means his wife and dependent children and includes his dependent parents; (h) "Inspector" means an Inspector appointed under this Act; (i) "machine" includes prime movers, transmission machinery and all other appliances whereby power is generated, transferred, transmitted or applied to a dangerous machine; (j) "manufacturer", in relation to any dangerous machine or any part thereof, means a person who, or a firm or a Hindu undivided family which,- (i) makes or manufactures such dangerous machine or part thereof, (ii) makes or manufactures one or more parts, and acquires the other parts of such dangerous machine and, after assembling those parts, claims the end product to be a product.....

The Sikkim Shops and Commercial Establishments Act, 1983 Complete Act

State: Sikkim

Year: 1983

.....declare to be an establishment for the purposes of this Act; (9) "factory" means any premises which is a factory within the meaning of the Factories Act, 1948 or which is deemed to be a factory under section 85 of the said Act; (10) "goods" includes all materials, commodities and articles; (11) "holiday" means a day on which an establishment shall remain closed or on which an employee shall be given holiday under the provisions of this Act; (12) "Inspector" means an Inspector appointed under this Act; (13) "leave" meansleave as provided for in Chapter VIII of this Act; (14) "local area" means any area or combination of areas to which this Act applies; (I5) "local authority" means the Gangtok Municipal Corporation constituted under the Gangtok Municipal Corporation Act, 1975, and includes any other body which the State Government may, by notification, declare to be local authority for the purposes of this Act; (16) "manager" means a person declared to be a manager under section 6; (17) "member of the family of an employer" means the husband, wife, son, daughter, father, mother, brother, sister of an employer who lives with and is dependent' on such.....