Title : Income-tax
State : Central
Year : 1981
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the first day of April, 1981, income-tax shall be charged at the rates specified in Part I of the First 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 First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds twelve thousand rupees,..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1984
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1984, income-tax shall be charged at the rates specified in Part I of the First 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 : Provided that where an assessee, being a company, has made, during the financial year commencing on the 1st day of April, 1983, any deposit with the Industrial Development Bank of India established under the Industrial Development Bank of India Act, 1964 (18 of 1964) under the Companies Deposits (Surcharge..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1993
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1993, income-tax shall charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) 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 First Schedule applies, where the assessee..... View Complete Act List Judgments citing this sectionState : Assam
Year : 2005
THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2005 ASSAM ACT NO. XIX OF 2005 (Received the assent of the Governor on 28th April, 2005) The Assam Agricultural Income Tax (Amendment) ACT, 2005 An Act Further to amend the Assam Agricultural Income Tax Act, 1939. Preamble Whereas it is expedient further to amend the Assam Agricultural Income Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Fifty -sixth Year of Republic of India as follows:- Short title, extent and commencement. 1. (1) This Act may be called the Assam Agricultural Income Tax (Amendment) Act, 2005. (2) It shall have the like extent as the principal Act. (3) It shall be deemed to have come into force on the first..... List Judgments citing this sectionState : Kerala
Year : 2005
THE KERALA AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2005[1] THE KERALA AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2005[1] (ACT 43 OF 2005) An Act further to amend the Kerala Agricultural Income Tax Act. 1991 Preamble .-WHEREAS, it is expedient further to amend the Kerala Agricultural Income Tax Act, 1991 for the purposes hereinafter appearing; BE it enacted in the Fifty-sixth Year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Kerala Agricultural Income Tax (Amendment) Act, 2005. (2). It shall be deemed to have come into force on the 1st day of April, 2005. 2. Amendment of section 2."In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991) (hereinafter called the principal Act), for clause 5 of section..... List Judgments citing this sectionTitle : Fourth Schedule
State : Central
Year : 2005
THE FOURTH SCHEDULE (See section 82) S. No. Provisions of the Central Excise Rules, 1944 to be amended Amendment Date of effect of amendment (1) (2) (3) (4) 1. Rule 57CC of the Central Excise Rules, 1944 as inserted by notification No. G.S.R. 324(E), dated the 23rd July, 1996 [14/96-Central Excise (N.T.), dated the 23rd July, 1996] In the Central Excise Rules, 1944, in rule 57CC, the Explanation shall be numbered as Explanation 1 thereof; and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-- 1st day of August, 1996 to 28th day of February, 1997 (both days inclusive) "Explanation 2. -- If the..... View Complete Act List Judgments citing this sectionTitle : Fifth Schedule
State : Central
Year : 2005
THE FIFTH SCHEDULE (See section 83) Provisions of the CENVAT Credit Rules, 2001 to be amended Amendment Date of effect of amendment (1) (2) (3) Rule 6 of the CENVAT Credit Rules, 2001 as published by notification No. G.S.R. 445(E), dated the 21st June, 2001 [31/2001 -Central Excise (N.T), dated the 21st June, 2001] In the CENVAT Credit Rules, 2001, in rule 6, after sub-rule (3), the Explanation shall be numbered as Explanation 1 thereof; and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-- 1st day of July, 2001 to the 28th day of February, 2002 (both days inclusive). "Explanation 2. -- If the manufacturer fails to pay the said amount, it shall be..... View Complete Act List Judgments citing this sectionState : Himachal
Year : 2005
THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act"..... List Judgments citing this sectionState : Punjab
Year : 2005
THE PUNJAB TAX ON LOTTERIES ACT, 2005 PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 17,2005 185 (KARTIKA 26, 1927 SAKA) _________________________________________ PART DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB Notification The 17th November, 2005 No. 31-Leg./2005 " The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab n the 11th November,2005, and is hereby published for general information:- THE PUNJAB TAX ON LOTTERIES ACT, 2005 (Punjab Act No. 18 of 2005) AN ACT To provide for the levy and collection of tax on lotteries and for the matters connected therewith or incidental thereto. BE it enacted by the Legislature of the State of Punjab in the Fifty sixth year of the Republic of India as follows:- 1. (1) This Act may be..... List Judgments citing this sectionTitle : Finance Act, 2005
State : Central
Year : 2005
THE FINANCE ACT, 2005 [Act, No. 18 of 2005] PREAMBLE An Act to give effect to the financial proposals of the Central Government for the financial year 2005-2006. BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:-- View Complete Act List Judgments citing this section