Title : Direct Taxes
State : Central
Year : 1978
In section 6 of the Income-tax Act, in clause (1), the following Explanation shall be inserted at the end with effect from the 1st day of April, 1979 :- Explanation : In the case of an individual, being a citizen of India, who is rendering service outside India and who is or has been in India on leave or vacation in the previous year, the provisions of sub-clauses (b) and (c) shall apply in relation to that year as if for the words "thirty days" and "sixty days", respectively occurring in the said sub-clauses, the words "ninety days" had been substituted.. Section 4 - Amendment of Section 23 In section 23 of the Income-tax Act, in the second proviso to sub-section (1) with effect from the 1st day of April, 1979, - (a) in clause (b), for the words, figures and letters "completed..... View Complete Act List Judgments citing this sectionTitle : Preliminary
State : Central
Year : 1978
(1) This Act may be called the Finance Act, 1978. (2) Save as otherwise provided in this Act, sections 2 to 33 and section 40 shall be deemed to have come into force on the 1st day of April, 1978. View Complete Act List Judgments citing this sectionTitle : Payment of Amounts
State : Central
Year : 1978
For the transfer to, and vesting in, the Central Government, under section 3, of the undertakings of the Company and the right, title and interest of the Company in relation to its undertakings, there shall be given by the Central Government to the Company, in cash, and in the manner specified in Chapter VI, an amount of rupees one hundred and fifty lakhs. Section 9 - Payment of further amount (1) For the deprivation of the Company of the management of its undertakings, there shall be given to the Company by the Central Government an amount calculated at the rate of rupees fifty thousand per annum for the period commencing on the date of taking over and ending on the appointed day. (2) The amount specified in section 8 and the amount determined under sub-section (1) shall carry..... View Complete Act List Judgments citing this sectionTitle : Rates of Income-tax
State : Central
Year : 1978
(1) Subject to the provisions of sub-section (2) and (3), for the assessment year commencing on the 1st day of April, 1978, income-tax shall be charged at the rates specified in Part I of the Schedule and shall be increased, - (a) in the cases to which Paragraphs A, B, C, and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the Schedule applies, where the assessee has, in the previous year, any net agricultural income, in addition to total income and the total income exceeds ten thousand rupees, then, - (a) the net agricultural income shall..... View Complete Act List Judgments citing this sectionTitle : Duties Ana Functions of the Coast Guard
State : Central
Year : 1978
(1) It shall be the duty of the Coast Guard to protect by such measures, as it thinks fit, the maritime and other national interests of India in the maritime zones of India. (2) Without prejudice to the generality of the provisions of sub-section f 1), the measures referred to therein may provide for-- (a) ensuring the safety and protection of artificial islands, off-shore terminals, installations and other structures and devices in any maritime zone; (b) providing protection to fishermen including assistance to them at sea while in distress; (c) taking such measures as are necessary to preserve and protect the maritime environment and to prevent and control marine pollution; (d) assisting the customs and other authorities in anti-smuggling operations; (e) enforcing the..... View Complete Act List Judgments citing this sectionTitle : Relief to Sugar Undertakings and Cane Producing Farmers
State : Central
Year : 1978
(1) The Central Government may, if it is satisfied, in relation to a notified sugar undertaking that it is necessary so to do in the interests of the general public with a view to preventing the fall in the volume of production of the sugar industry, it may, by notification, declare that (a) all or any of the enactments specified in the Schedule shall not apply or shall apply with such adaptations, whether by way of modification, addition or omission (which does not, however, affect the policy of the said enactments) to such sugar undertaking, as may be specified in such notification, or (b) the operation of all or any of the contracts, assurances of property, agreements, settlements, awards, standing orders or other instruments in force (to which such sugar undertaking or the..... View Complete Act List Judgments citing this sectionState : Central
Year : 1978
FINANCE ACT, 1978 FINANCE ACT, 1978 19 of 1978 12th May, 1978 An Act to give effect to the Financial proposals of the Central Government for the financial year 1978-1979 Be it enacted by Parliament in the Twenty-ninth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act maybe called The Finance Act, 1978. (2) Save as otherwise provided in this Act, sections 2-to33-and section 40 shall be deemed to have come into force on the 1st day of April, 1978. SECTION 02: INCOME-TAX (1) Subject lo the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1978, income-tax shall be charged at the rates specified in part I of the Schedule and shall be increased, - (a) in the cases to which..... List Judgments citing this sectionTitle : Miscellaneous
State : Central
Year : 1978
In the First Schedule to the Indian Post Office Act, 1898, - (a) for the sub-heading "Letters" and the entries thereunder, the following shall be substituted, namely :- "Letters For a weight not exceeding ten grams 25 paise. For every ten grams or fraction thereof, exceeding ten grams 15 paise."; (b) for the sub-headings "Post cards", "Book pattern and Sample packets" and "Registered Newspapers" and the entries under those sub-headings, the following shall be substituted, namely :- "Post cards (not being Post cards containing printed communication) Single 15 paise. Reply 30 paise. Post cards containing printed communication ..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 6
State : Central
Year : 1978
In section 6 of the Income-tax Act, in clause (1), the following Explanation shall be inserted at the end with effect from the 1st day of April, 1979 :- Explanation : In the case of an individual, being a citizen of India, who is rendering service outside India and who is or has been in India on leave or vacation in the previous year, the provisions of sub-clauses (b) and (c) shall apply in relation to that year as if for the words "thirty days" and "sixty days", respectively occurring in the said sub-clauses, the words "ninety days" had been substituted.. View Complete Act List Judgments citing this sectionTitle : Finance Act 1978
State : Central
Year : 1978
Preamble1 - FINANCE ACT 1978 Chapter I Section1 - Short Title and commencement Chapter II Section2 - Income-Tax Chapter III Section3 - Amendment of Section 6 Section4 - Amendment of Section 23 Section5 - Amendment of Section 32 Section6 - Amendment of Section 35B Section7 - Insertion of New Section 35CCA Section8 - Amendment of Section 37 Section9 - Amendment of Section 52 Section10 - Amendment of Section 54 Section11 - Amendment of Section 54B Section12 - Amendment of Section 54D Section13 - Amendment of Section 54E Section14 - Amendment of Section 72A Section15 - Amendment of Section 80A Section16 - Amendment of Section 80C Section17 - Insertion of New Section 80CC Section18 - Amendment of Section 80P Section19 - Amendment of Section 155 Section20 - Amendment of..... List Judgments citing this section