Title : Direct Taxes
State : Central
Year : 1998
Section 3 - Substitution of new authorities In the Income-tax Act, save as otherwise expressly provided, and unless the context otherwise requires, the reference to any authority specified in column (1) of the Table below shall be substituted with effect from the 1st day of October, 1998 by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made: TABLE (1) (2) 1. Assistant Commissioner Assistant Commissioner or Deputy Commissioner 2. Assistant Director Assistant Director or Deputy Director 3. Deputy Commissioner Joint Commissioner 4. Deputy Director ..... View Complete Act List Judgments citing this sectionTitle : Preliminary
State : Central
Year : 1978
(1) This Act may be called the Metro Railways (Construction of Works) Act, 1978. (2) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint. (3) It applies in the first instance to the metropolitan city of Calcutta; and the Central Government may, by notification in the Official Gazette, declare that this Act shall also apply to 2[the National Capital Region, such other metropolitan city and metropolitan area, after consultation with the State Government, and with effect from such date as may be specified in that notification and thereupon the provisions of this Act shall apply to the National Capital Region, such metropolitan city or metropolitan area accordingly]. ________________________ 1. Act came in force on..... View Complete Act List Judgments citing this sectionTitle : Central Wakf Council
State : Central
Year : 1995
(1) For the purpose of advising it, on matters concerning the working of Boards and the due administration of wakfs, the Central Government may, by notification in the Official Gazette, establish a Council to be called the Central Wakf Council. (2) The Council shall consist of, (a) the Union Minister in charge of wakfs-ex-officio Chairperson; (b) the following members to be appointed by the Central Government from amongst Muslims, namely: (i) three persons to represent Muslim organisation shaving all-India character and national importance; (ii) four persons of national eminence, of whom two shall be from amongst persons having administrative and financial expertise; (iii) three Members of Parliament of whom two shall be from the House of the People and one from the Council..... View Complete Act List Judgments citing this sectionTitle : Acquisition and Transfer of Mokameh Unit and Undertakings of Arthur Butler and Company
State : Central
Year : 1978
On the appointed day,- (i) the Mokameh unit and the right, title and interest of Britannia engineering company in relation to the Mokameh unit and (ii) the undertaking owned by Arthur Butler and Company and the right, title and interest of Arthur Butler and Company in relation to the said undertakings, shall by virtue of this Act, stand transferred to, and shall vest, in the Central Government. Section 4 - General effect if vesting (1) The Mokameh unit, and the undertakings of Arthur Butler and Company referred to in section 3, shall be deemed to include all assets, rights, lease-holds powers authorities and privileges and all property movable and immovable including lands, buildings workshops, stores instruments machinery and equipment cash balances, cash in hand reserve..... View Complete Act List Judgments citing this sectionTitle : Indirect Taxes
State : Central
Year : 2006
Section 58 - Amendment of section 23 In section 23 of the Customs Act, 1962(52 of 1962) (hereinafter referred to as the Customs Act), in sub-section (2), the following proviso shall be inserted, namely:-- "Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.". Section 59 - Amendment of section 68 In section 68 of the Customs Act, after the proviso, the following proviso shall be inserted, namely:-- "Provided further that the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other..... View Complete Act List Judgments citing this sectionTitle : Rates of Income-tax
State : Central
Year : 2008
1[(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2009, income-tax shall be charged at the rates specified in Part 1 of the First Schedule and such tax shall be increased by a surcharge, for purposes of the Union, calculated in each case in the manner provided therein.] (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds one lakh ten thousand rupees, then,-- (a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the..... View Complete Act List Judgments citing this sectionTitle : Service Tax
State : Central
Year : 2008
In the Finance Act, 1994,-- (A) in section 65, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint,-- (1) after clause (7a), the following clause shall be inserted, namely:-- (7b) associated enterprise has the meaning assigned to it in section 92A of the Income-tax Act, 1961(43 of 1961);; (2) in clause (12),-- (a) in sub-clause (a), for item (iv), the following item shall be substituted, namely:-- (iv) securities and foreign exchange (forex) broking, and purchase or sale of foreign currency, including money changing;; (b) for sub-clause (b), the following sub-clause shall be substituted, namely:-- (b) foreign exchange broking and purchase or sale of foreign currency, including money changing provided by a foreign..... View Complete Act List Judgments citing this sectionTitle : Service Tax
State : Central
Year : 2007
In the Finance Act, 1994 -- (A) in section 65, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint1,-- (1) in clause (12),-- (a) in sub-clause (a),-- (i) for the words "or any other person", the words "or commercial concern" shall be substituted; (ii) in item (i), the following Explanation shall be inserted at the end, namely:-- 'Explanation.--For the purposes of this item, "financial leasing" means a lease transaction where-- (i) contract for lease is entered into between two parties for leasing of a specific asset; (ii) such contract is for use and occupation of the asset by the lessee; (iii) the lease payment is calculated so as to cover the full cost of the asset together with the interest charges; and (iv)..... View Complete Act List Judgments citing this sectionTitle : Secondary and Higher Education Cess
State : Central
Year : 2007
(1) Without prejudice to the provisions of sub-section (12) of section 2, there shall be levied and collected, in accordance with the provisions of this Chapter as surcharge for purposes of the Union, a cess to be called the Secondary and Higher Education Cess, to fulfil the commitment of the Government to provide and finance secondary and higher education. (2) The Central Government may, after due appropriation made by Parliament by law in this behalf, utilise, such sums of money of the Secondary and Higher Education Cess levied under sub-section (12) of section 2 and this Chapter for the purposes specified in sub-section (1) as it may consider necessary. Section 137 - Definition The words and expressions used in this Chapter and defined in the Central Excise Act, 1944(1 of..... View Complete Act List Judgments citing this sectionTitle : Repealing and Amending Act, 1978
State : Central
Year : 1978
Preamble1 - REPEALING AND AMENDING ACT, 1978 Section1 - Short title Section2 - Repeal of certain enactments Section3 - Amendment of certain enactments Section4 - Savings ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE List Judgments citing this section