Title : Amendment of Section 115jaa
State : Central
Year : 2006
In section 115JAA of the Income-tax Act, for sub-sections (2) and (3), the following sub-sections shall be substituted with effect from the 1st day of April, 2007, namely:-- "(2) The tax credit to be allowed under sub-section (1) shall be the difference of the tax paid for any assessment year under sub-section (1) of section 115JA and the amount of tax payable by the assessee on his total income computed in accordance with the other provisions of this Act: Provided that no interest shall be payable on the tax credit allowed under sub-section (1). (2A) The tax credit to be allowed under sub-section (1A) shall be the difference of the tax paid for any assessment year under sub-section (1) of section 115JB and the amount of tax payable by the assessee on his total income computed in..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 140a
State : Central
Year : 2006
In section 140A of the Income-tax Act, with effect from the 1st day of April, 2007,-- (a) in sub-section (1), for the words "after taking into account the amount of tax, if any, already paid under any provision of this Act", the following shall be substituted, namely:-- "after taking into account,-- (i) the amount of tax, if any, already paid under any provision of this Act; (ii) any tax deducted or collected at source; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India; (iv) any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and (v) any tax credit claimed to be set off in accordance with the provisions of..... View Complete Act List Judgments citing this sectionTitle : Definitions
State : Karnataka
Year : 1957
(1) In this Act, unless the context otherwise requires,-- (a) "agricultural income" means,-- 1 [(1) any rent or revenue derived from land situated in the State of Karnataka and used for growing plantation crops;] (2) any income derived from such land by,-- (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market, or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him in respect of which no process has been performed other than a process of the nature described in paragraph (ii); (3) any income derived from any building owned and occupied by the..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 3
State : Central
Year : 2006
In section 3 of the Salary, Allowances and Pension of Members of Parliament Act, 1954(30 of 1954) (hereinafter referred to as the principal Act), -- (a) for the words "at the rate of four thousand rupees per mensem", the words "at the rate of sixteen thousand rupees per mensem" shall be substituted; (b) for the words "at the rate of four hundred rupees for each day", the words "at the rate of one thousand rupees for each day" shall be substituted; (c) for the second and third provisos, the following proviso shall be substituted, namely: -- "Provided further that the rates of salary and allowance specified in this section shall be applicable for a period of five years from the 14th day of September, 2006 or until it is refixed, whichever is later.". View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1961
In this Act, unless the context otherwise requires, (1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVIIC ; (1A) 1agricultural income" means (a) any rent or revenue derived from land which is situated in India and is used for agricultural purposes ; (b) any income derived from such land by (i) agriculture ; or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market ; or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 4a
State : Central
Year : 2006
In section 4A of the Delhi Special Police Establishment Act, 1946(25 of 1946), in sub-section (1), for clause (d), the following clause shall be substituted, namely:-- "(d) the Secretary to the Government of India in charge of the Ministry or Department of the Central Government having administrative control of the Delhi Special Police Establishment -- Member.". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 3
State : Central
Year : 2006
In section 3 of the Indian Telegraph Act, 1885 (13 of 1885) (hereinafter referred to as the principal Act), in clause (1A), for the words "obligation to provide access to basic telegraph services", the words "obligation to provide access to telegraph services" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 2
State : Central
Year : 2006
In section 2 of the Khadi and Village Industries Commission Act, 1956(61 of 1956) (hereinafter referred to as the principal Act),-- (i) in clause (ff), for the words "ten thousand", the words "twenty thousand" shall be substituted; (ii) in clause (h), in sub-clause (i),-- (A) for the words "fifteen thousand rupees", the words "one lakh rupees" shall be substituted; (B) after the proviso, the following proviso shall be inserted, namely:-- 'Provided further that in the case of any industry located in a hilly area, the provisions of this sub-clause shall have effect as if for the words "one lakh rupees", the words "one lakh and fifty thousand rupees" had been substituted.'. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 253
State : Central
Year : 2006
In section 253 of the Companies Act, 1956(1 of 1956) (hereinafter referred to as the principal Act), the following proviso shall be inserted, namely:-- "Provided that no company shall appoint or re-appoint any individual as director of the company unless he has been allotted a Director Identification Number under section 266B.". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 3
State : Central
Year : 2006
In section 3 of the Administrative Tribunals Act, 1985 (hereinafter referred to as the principal Act),-- (I) in clause (i), for the words "the Chairman or a Vice-Chairman", the words "the Chairman" shall be substituted. (II in clause (ia), the words "and a Vice-Chairman" shall be omitted. (III) for clause (u), the following clause shall be substituted, namely:-- '(u) "Vice-Chairman" means a Member who has been authorised by the appropriate Government to perform administrative functions at each of the places where Benches of the Tribunal have been set up.'. View Complete Act List Judgments citing this section