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Companies Act, 1956 Part 3

Title: Prospectus and Allotment, and Other Matters Relating to Issue of Shares or Debentures

State: Central

Year: 1956

in any case where- (A) the buy-back is or less than ten per cent. of the total paid-up equity capital and free reserves of the company; and (B) such buy-back has been authorised by the Board by … contained in any other provisions of this Act, every listed public company, making initial public offer of any security for a sum of rupees ten crores or more, shall issue the same only in dematerialised form by

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Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

capital gains of a venture capital fund or a venture capital company from investments made by way of equity shares in a venture capital undertaking : Provided that such venture capital fund or venture capital company is … inserted with effect from the 1st day of April, 2000, namely :- '(iiia) the value of any specified security allotted or transferred, directly or indirectly, by any person free of cost or at concessional rate, to an

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Finance (No. 2) Act, 2004 Chapter 7

Title: Securities Transaction Tax

State: Central

Year: 2004

1956); (5) "equity oriented fund" means a fund-- (i) where the investible funds are invested by way of equity shares in domestic companies to the extent of more than 1 [sixty-five per cent]. of the total proceeds … as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable securities transactions entered into on or after the commencement of this Chapter. Section 97 - Definitions In this Chapter,

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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. 1[(1) In computing the total income of an assessee, being an individual or a … (vii) as a contribution by an employee to an approved superannuation fund; (viii) as subscription to any such security of the Central Government or any such deposit scheme as that Government may, by notification in the Official

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Capital Issues (Control) Act, 1947 Schedule 01

Title: SCHEDULE 01: SCHEDULE A

State: Central

Year: 1947

(b) Number and date of consent order. (c) Amount of consent showing separately the amount consented against each security, namely, equity shares, preference shares, debentures, bonus shares, loans, etc. (d) Indicate the capital subscribed and paid-up against … letter (with enclosures) should be sent in quadruplicate. PART A-GENERAL Total amount of the issue proposed Rs................................of which Equity Rs......................... Preference Rs........................... Debentures Rs.................1. Present or proposed name. (If new company, name of promoters). 2. Date of

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Companies Act, 2013, Schedule

Title: Schedule Iii

State: Central

Year: 2013

current reporting period Figures as at the end of the previous reporting period 1 2 3 4 I. EQUITY AND LIABILITIES (1) Shareholders' funds (a) Share capital (b) Reserves and surplus (c) Money received against share warrants … Other loans and advances (specify nature). (ii) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case. (iii) Where loans have been guaranteed by directors or others, the

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Capital Issues (Control) Act, 1947 Section 4

State: Central

Year: 1947

Limited. 30[Explanation.-In this sub-clause "debentures" includes any debentures which are, at the option of the holders, convertible into equity capital of the issuing company by virtue of a condition contained in the issue of such debentures to … in so far as such provisions relate to any documents publicly offering for sale, namely : (a) any security issued in the State before the 17th May, 1943 ; and (b) any security issued outside the State

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INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY (PREPARATION OF FINANCIAL STATEMENTS AND AUDITOR'S REPORT OF INSURANCE COMPANIES)REGULATIONS, 2000 Schedule 1

Title: SCHEDULE A PRINCIPLES OF COMPENSATION

State: Central

Year: 2000

has occurred. Gains/losses arising due to changes in the carrying amount of real estate shall be taken to equity under 'Revaluation Reserve'. The 'Profit on sale of investments' or 'Loss on sale of investments', as the case … shall be taken. The insurer shall assess on each balance sheet date whether any impairment of listed equity security(ies)/derivative(s) instruments has occurred. An active market shall mean a market, where the securities traded are homogenous, availability of

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Finance Act 2007 Chapter III

Title: Direct Taxes

State: Central

Year: 2007

after sub-clause (ha), insert-- "(hb) in the case of a capital asset, being any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer free of cost or at concessional rate to

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Finance (No. 2) Act, 2004 Chapter 3

Title: Direct Taxes

State: Central

Year: 2004

tribunal or other authority; (38) any income arising from the transfer of a long-term capital asset, being an equity share in a company or a unit of an equity oriented fund where-- (a) the transaction of sale … clause shall be substituted, namely:-- '(c) "venture capital undertaking" means a venture capital undertaking referred to in the Securities and Exchange Board of India (Venture Capital Funds) Regulations, 199 made under the Securities and Exchange Board of

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