Title : Direct Taxes
State : Central
Year : 1982
In section 6 of the Income-tax Act, in clause (1), with effect from the 1st day of April, 1983, - (i) sub-clause (b) shall be omitted; (ii) for the Explanation, the following Explanation shall be substituted, namely :- 'Explanation : In the case of an individual, being a citizen of India, - (a) who leaves India in any previous year for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted; (b) who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "ninety..... View Complete Act List Judgments citing this sectionTitle : Direct Taxes-income-tax
State : Central
Year : 1972
In section 2 of the Income-tax Act, - (a) in clause (14), for sub-clause (ii), the following sub-clause shall be substituted with effect from the 1st day of April, 1973, namely :- (ii) personal effects, that is to say, movable property (including wearing apparel and furniture, but excluding jewellery) held for personal use by the assessee or any member of his family dependent on him. Explanation : For the purposes of this sub-clause, "jewellery" includes - (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi-precious stone, and whether or not worked or sewn into any wearing apparel; (b) precious or semi-precious stones, whether or not set in any..... View Complete Act List Judgments citing this sectionTitle : Direct Taxes
State : Central
Year : 1984
In section 10 of the Income-tax Act, in clause (30), after the words "tea bushes", the words "or for rejuvenation or consolidation of areas used for cultivation of tea" shall be inserted with effect from the 1st day of April, 1985. Section 4 - Amendment Of Section 11 In section 11 of the Income-tax Act, in sub-section (5), after clause (x) and the Explanation thereto, the following clause shall be inserted with effect from the 1st day of April, 1985, namely :- "(xi) deposits with the Industrial Development Bank of India established under the Industrial Development Bank of India Act, 1964 (10 of 1964);". Section 5 - Amendment Of Section 33B In section 33B of the Income-tax Act, before the Explanation, the following proviso shall be inserted with effect from the 1st day of..... View Complete Act List Judgments citing this sectionTitle : Amendment to the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958
State : Maharashtra
Year : 1865
Chapter III AMENDMENT TO THE BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS) ACT, 1958 View Complete Act List Judgments citing this sectionState : Central
Year : 1994
SERVICE TAX - CHAPTER V OF THE FINANCE ACT, 1994 Service Tax Chapter V of the Finance Act, 1994 Section 64 . Extent, commencement and application . (1) This Chapter extends1 to the whole of India except the State of Jammu and Kashmir. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable services provided on or after the commencement of this chapter. 2[Section 65. Definitions . - In this Chapter, unless the context otherwise requires, -- (1) " actuary " has the meaning assigned to it in clause (1) of section 2 of the Insurance Act, 1938 (4 of 1938); (2) " advertisement " includes any notice, circular, label, wrapper, document, hoarding or any other audio or..... List Judgments citing this sectionTitle : Amendment of Section 35b
State : Central
Year : 1978
In section 35B of the Income-tax Act, - (a) in sub-section (1), - (i) in the proviso to clause (a), after the words, figures and letters "after the 28th day of February, 1973", the words, figures and letters "but before the 1st day of April, 1978" shall be inserted; (ii) in clause (b), - (1) in sub-clause (i), the words, figures and letters "where such expenditure is incurred before the 1st day of April, 1978" shall be inserted at the end; (2) in sub-clause (iii), the words, figures and letters, "where such expenditure is incurred before the 1st day of April, 1978" shall be inserted at the end; (b) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) Notwithstanding anything contained in sub-section (1), no deduction under this section shall..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54e
State : Central
Year : 1978
In section 54E [as directed to be inserted by section 13 of the Finance (No. 2) Act, 1977 (29 of 1977)] of the Income-tax Act, - (a) in sub-section (1), (i) in Explanation 1, - (1) in the opening portion, after the words "For the purposes of this sub-section", the words, brackets and figure "and sub-section (3)" shall be inserted; (2) in clause (v), the words, figures and letters ", where the investment in such shares is made before the 1st day of March, 1978" shall be inserted at the end; (3) after clause (v), the following clause shall be inserted, namely :- "(va) equity shares forming part of any eligible issue of capital where the investment in such shares is made after the 28th day of February, 1978;"; (ii) Explanation 2 shall be renumbered as Explanation 4 and before..... View Complete Act List Judgments citing this sectionTitle : Finance Act 1978
State : Central
Year : 1978
THE FINANCE ACT, 1978 [Act No. 19 of 1978] [12th May 1978] PREAMBLE An Act to give effect to the financial proposals of the Central Government for the financial year 1978-79 Be it enacted by Parliament in the Twenty-ninth Year of the Republic of India as follows :- View Complete Act List Judgments citing this sectionTitle : Amendment of Section 23
State : Central
Year : 1978
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 after the 31st day of March, 1970", the words, figures and letters "completed after the 31st day of March, 1970, but before the 1st day of April, 1978" shall be substituted; (b) for the words, brackets and letters "so, however, that the income in respect of any residential unit referred to in clause (a) or clause (b) is in no case a loss.", the following shall be substituted, namely :- "(c) in the case of a building comprising one or more residential units, the erection of which is compleated after the 31st day of March, 1978, for a period of five years from the date of completion of the..... View Complete Act List Judgments citing this sectionTitle : Provisions Relating to Officers and Employees
State : Central
Year : 1978
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