Title : Settlement of Cases
State : Central
Year : 1961
1 [ChapterXIX-A Settlementof cases ________________________ 1. Chapter XIX-A, consisting of sections 245A to 245M, inserted by theTaxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. View Complete Act List Judgments citing this sectionTitle : Miscellaneous
State : Central
Year : 1970
(1) Every corresponding new bank shall cause its books to be closed and balanced on the 31st day of December 1 [or such other date in each year as the Central Government may, by notification in the Official Gazette, specify] and shall appoint, with the previous approval of the Reserve Bank, Auditors for the audit of its accounts: 2 [PROVIDED that with a view to facilitating the transition from one period of accounting to another period of accounting under this sub-section, the Central Government may, by order published in the Official Gazette, make such provision as it considers necessary or expedient for the closing and balancing of, or for other matters relating to, the books in respect of the concerned years.] (2) Every Auditor of a corresponding new bank shall be a person who is..... View Complete Act List Judgments citing this sectionTitle : Third Schedule
State : Central
Year : 1970
THE THIRD SCHEDULE DECLARATION OF FIDELITY AND SECRECY [Sub-sections (2) and (3) of section 13] I,........., do hereby declare that I will faithfully, truly and to the best of my skill and ability execute and perform the duties required of me as Custodian, Director, member of Local Board, Member of Local Committee, Auditor, Adviser, officer or other employee (as the case may be) of the*........... .................and which properly relate to the office or position in the said*..................... held by me. I further declare that I will not communicate or allow to be communicated to any person not legally entitled thereto information relating to the affairs of the* .......... or to the affairs of any person having any dealing with the*.........; nor will I allow any such..... View Complete Act List Judgments citing this sectionTitle : Charge of Agricultural Income-tax
State : Karnataka
Year : 1957
(1) Agricultural Income-tax at the rate or rates specified in1[x x x] the Schedule to this Act shall be charged for each financial year commencing from the first April 1957 in accordance with and subject to the provisions of this Act, on the total agricultural income of the previous year of every person. 2[Provided that where by virtue of any provision of this Act, agricultural income tax is to be charged in respect of the income of a period other than the previous year, agricultural income in the total tax shall be charged accordingly.] (2) Where there is included agricultural income of an assessee any income exempted from agricultural income-tax by or under the provisions of this Act, the agricultural income-tax payable by the assessee shall be an amount bearing to the total..... View Complete Act List Judgments citing this sectionTitle : Super Tax [Omitted]
State : Karnataka
Year : 1957
1[Chapter VIIA x x x] ________________________ 1. Inserted by Act 31 of 1962 w.e.f. 1.4.1962 and omitted by Act 29 of 1976 w.e.f. 1.4.1975. View Complete Act List Judgments citing this sectionTitle : Use of Inventions for Purposes of Government and Acquisition of Inventions by Central Government
State : Central
Year : 1970
(1) For the purposes of this Chapter, an invention is said to be used for the purposes of Government if it is made, used, exercised or vended for the purposes of the Central Government, a State Government or a Government undertaking. 1[***] (3) Nothing contained in this Chapter shall apply in respect of any such importation, making or using of any machine, apparatus or other article or of any such using of any process or of any such importation, using or distribution of any medicine or drug, as may be made by virtue of one or more of the conditions specified in section 47. ________________________ 1. Sub-Section (2) omitted by Patents (Amdt) Act, 2002. dated 25.06.2002 w.e.f 20.05.2003. Prior to omission it read as under: "(2) Without prejudice to the generality of the..... View Complete Act List Judgments citing this sectionTitle : Special Provisions Relating to Retail Trade, Etc
State : Central
Year : 1961
[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act, 1997, w.e.f. 1-4-1998. Earlier Chapter XII-C was inserted by the Finance Act, 1992, w.e.f. 1-4-1993.] View Complete Act List Judgments citing this sectionTitle : Substitution of New Section for Section 80-l
State : Central
Year : 1970
For section 80-L of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 1971, namely : "80-L. Deductions in respect of interest on certain securities, dividends, etc. - (1) Where the gross total income of an assessee includes any income by way of - (i) interest on any security of the Central Government or a State Government (not being interest payable under Section 280-D in respect of any annuity deposit made under Chapter XXII-A); (ii) interest on such debentures, issued by any co-operative society (including a co-operative land mortgage bank or a co-operative land development bank) or any other institution or authority, as the Central Government may, by notification in the Official Gazette, specify in this behalf; (iii)..... View Complete Act List Judgments citing this sectionTitle : Substitution of New Section for Section 130
State : Central
Year : 1970
For section 130 of the Income-tax Act, the following section shall be substituted, namely :- "130. Commissioner competent to perform any function or functions. - (1) In respect of any function to be performed by a Commissioner under any provision of this Act in relation to an assessee, the Commissioner referred to therein shall, - (a) in a case where only one Commissioner has jurisdiction over such assessee, be such Commissioner; (b) in a case where two or more Commissioner have concurrent jurisdiction over such assessee, be the Commissioner empowered to perform such function by the Board. (2) Subject to the provisions of sub-section (1), for the purposes of Sections 253, 254, 256, 263 and 264, the Commissioner referred to therein shall, in relation to an assessee, be the..... View Complete Act List Judgments citing this sectionTitle : Amendment of Act 27 of 1957
State : Central
Year : 1970
In the Wealth-tax Act, 1957, - (a) in section 2, to sub-clause (2) of clause (e), the following proviso shall be added and shall be deemed to have been added with effect from the 1st day of April, 1969, namely :- "Provided that, in relation to the State of Jammu and Kashmir, this sub-clause shall have effect subject to the modification that for the assets specified in items (i) to (iii) of this sub-clause, the assets specified in items (i) to (v) of sub-clause (1) shall be substituted and the other provisions of this Act shall be construed accordingly;"; (b) in section 5, - (i) in sub-section (1), - (1) for the words "Wealth-tax shall not be payable by an assessee in respect of the following assets", the words, brackets, figure and letter "Subject to the provisions of..... View Complete Act List Judgments citing this section