Title : Income Tax
State : Central
Year : 1967
The provisions of section 2 of, and the First Schedule to, the Finance Act, 1966 (13 of 1966), shall apply in relation to income-tax for the assessment year commencing on the 1st day of April, 1967, as they apply in relation to income-tax for the assessment year commencing on the 1st day of April, 1966, with the following modifications, namely :- (a) in section 2, - (i) for the figures "1966" wherever they occur, the figures "1967" shall be substituted; (ii) in sub-section (1), the brackets and figure "(2)" shall be omitted; (iii) sub-section (2) shall be omitted; (iv) in sub-section (5), in clause (a), - (A) in sub-clause (i), after the words "derived from the export", the brackets, words and figures "(made before the sixth day of June, 1966)" shall be inserted; (B) in..... View Complete Act List Judgments citing this sectionTitle : Definitions
State : Karnataka
Year : 1984
In this Act, unless the context otherwise requires,- (1) "action" means administrative action taken by way of decision, recommendation or finding or in any other manner and includes wilful failure or omission to act and all other expressions 1 [relating to] such action shall be construed accordingly; (2) "allegation" in relation to a public servant means any affirmation that such public servant,- (a) has abused his position as such public servant to obtain any gain or favour to himself or to any other person or to cause undue harm or hardship to any other person; (b) was actuated in the discharge of his functions as such public servant by personal interest or improper or corrupt motives; (c) is guilty of corruption, favoritism, nepotism, or lack of integrity in his capacity as..... View Complete Act List Judgments citing this sectionTitle : Definitions
State : Karnataka
Year : 1984
In this Act, unless the context otherwise requires,- (a) "agriculture" includes making land fit for cultivation, cultivation of land, improvement of land including development of sources of irrigation, raising and harvesting of crops and such other prescribed activities as are generally carried on by agriculturists; (b) "agriculturist" means a person who is engaged in agriculture; (c) "bank" means a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (Central Act 10 of 1949) and includes,- 1[(i) x x x] (ii) the State Bank of India constituted under the State Bank of India Act, 1955 (Central Act 23 of 1955); (iii) a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (Central Act 38 of 1959); 2[(iv)..... View Complete Act List Judgments citing this sectionTitle : Rates of Agricultural Income Tax
State : Central
Year : 1980
The rates of agricultural income tax for the year beginning on the 1st day of April, 1980, shall, for the purposes of Sections 3 and 6 of the Assam Agricultural Income tax Act, 1939 (Assam Act IX of 1939), be the rates given below: - A. In the case of every individual, Hindu undivided or joint family, firm and other association of persons (other than companies) Rates (a) On the first Rs. 1,000 of the Nil; total income (b) On the next Rs. 5,000 of the Ten paise in the rupee; total income (c) On the next Rs. 5,000 of the Fifteen paise in the rupee; total income (d) On the next Rs. 10,000 of Thirty paise in the rupee; the total income (e) On the next Rs. 25,000 of Forty-five paise in the rupee; the total income (f) On the next Rs. 50,000 of Sixty paise in the rupee; the..... View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1984
In this Act, unless the context otherwise requires,-- (a) "appointed day", in relation to any provision of this Act, means the date on which such provision comes into force and any reference to the appointed day in any provision of this Act shall be construed as a reference to the commencement of that provision; (b) "assistance" means any direct or indirect financial, managerial or technical assistance granted by the Reconstruction Bank in pursuance of any business referred to in section 18; (c) "assisted industrial concern" means any industrial concern to which any assistance has been given by the Reconstruction Bank; (d) "Board" means the Board of directors of the Reconstruction Bank; (e) "charge" includes a charge referred to in section 37; (f) "Corporation" means the..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1998
The provisions of section 2 of, and the First Schedule to, the Finance Act, 1997 (26 of 1997), shall apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 1998, as they apply in relation to income-tax for tire assessment year or, as the case may be, the : financial year commencing on the 1st April, 1997, with the following modifications, namely : (a) in section 2, - (i) for the figures '1997', wherever they occur, the figures '1998' shall be substituted; (ii) in sub-section (1), the words and letter 'and such tax shall he increased in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in the manner provided therein shall be omitted; (iii) in sub-section (3), the first..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1996
The provisions of Section 2 of, and the First Scheduled to, the Finance Act, 1995shall apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 1996, as they apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 1995, with the following modifications, namely:- (a) in Section 2-,- (i) for the figures "1995", wherever they occur, the figures "1996" shall be substituted', (ii) in sub-section (2), for the words "thirty-five thousand rupees"-, wherever they occur, the words "forty thousand rupees" shall be substituted', (iii) in the first proviso to sub-section (3), for the word and figures "section 112", the words and figures..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1977
The provisions of section 2 of, and the First Schedule to, the Finance Act, 1976 (66 of 1976), shall apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 1977, as they apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 1976, with the following modifications, namely :- (a) in section 2, - (i) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) Subject to the provisions of sub-sections (2) and (4), for the assessment year commencing on the 1st day of April, 1977, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) in the cases..... View Complete Act List Judgments citing this sectionTitle : Income Tax
State : Central
Year : 2009
1[The provisions of section 2 of, and the First Schedule to, the Finance Act, 2008(18 of 2008), shall apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 2009, as they apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 2008, with the following modifications, namely: (a) in section 2,- (i) for sub-section (1), the following sub-section shall be substituted, namely: "(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,..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 2004
The provisions of section 2 of, and the First Schedule to, the Finance Act, 2003(32 of 2003), shall apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 2004, as they apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day of April, 2003, with the following modifications, namely:-- (a) in section 2,-- (i) in sub-section (1), for the figures "2003", the figures "2004" shall be substituted; (ii) in sub-section (3),-- (A) the second proviso shall be omitted; (B) for the third proviso, the following proviso shall be substituted, namely:-- "Provided further that in respect of any income chargeable to tax under sections 115A, 115AB,..... View Complete Act List Judgments citing this section