Title : First Schedule
State : Central
Year : 2006
THE FIRST SCHEDULE (See section 2) PART I INCOME-TAX Paragraph A (I) In the case of every individual other than the individual referred to in items (II) and (III) of this Paragraph or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which any other Paragraph of this Part applies,-- Rates of income-tax (1) where the total income does not exceed Rs. 1,00,000 Nil; (2) where the total income exceeds Rs. 1,00,000 but does not exceed Rs. 1,50,000 10 per cent. of the amount by which the total income exceeds Rs. 1,00,000; (3) where the total..... View Complete Act List Judgments citing this sectionTitle : Tenth Schedule
State : Central
Year : 2006
THE TENTH SCHEDULE (See section 75) In the Seventh Schedule to the Finance Act, 2001, for tariff items 5402 42 00 and 5402 43 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-- Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) "5402 46 00 -- Other, of polyesters partially oriented kg. 1% 5402 47 00 -- Other, of polyesters kg. 1%". View Complete Act List Judgments citing this sectionTitle : Income Tax Act, 1961
State : Central
Year : 1961
Preamble1 - INCOME-TAX ACT, 1961 Chapter I Section1 - Short title, extent and commencement Section2 - Definitions Section3 - "Previous year" defined Chapter II Section4 - Charge of income-tax Section5 - Scope of total income Section5A - Apportionment of income between spouses governed by Portuguese Civil Code Section6 - Residence in India Section7 - Income deemed to be received Section8 - Dividend income Section9 - Income deemed to accrue or arise in India Chapter III Section10 - Incomes not included in total income Section10A - Special provision in respect of newly established undertakings in free trade zone, etc. Section10AA - Special provisions in respect of newly established Units in Special Economic Zones Section10B - Special provisions in respect of newly established..... List Judgments citing this sectionTitle : Agricultural Income-tax Act, 1957
State : Karnataka
Year : 1957
Preamble 1 - KARNATAKA AGRICULTURAL INCOME-TAX ACT, 1957 Chapter 1 Section 1 - Short title, extent and commencement Section 2 - Definitions Chapter 2 Section 3 - Charge of Agricultural Income-Tax Section 4 - Application of the Act Section 5 - Computation of agricultural Income Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,. Section 5B - [Omitted] Section 6 - Assessment of income derived from lands partly within the State and party without Section 7 - Method of accounting Section 7A - Accounts to be maintained by certain assessees Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber Section 9 - Assessment of a Hindu undivided Family Section 10 - Liability of Court of Wards, Administrator-General, etc. ..... List Judgments citing this sectionState : Chattisgarh
Year : 2006
THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2006 THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2006 [Act No. 26 of 2006] [ Published in the Chhattisgarh Rajpatra (Asadharan) dated 1-9-2006 Pages 442(5-9).] [1st September, 2006] PREAMBLE An Act further to amend Chhattisgarh Value Added Tax Act, 2005. Be it enacted by the Chhattisgarh Legislature in the Fifty-seventh Year of the Republic of India as follows.-- Section 1 - Short title and commencement (1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2006. (2) It shall be deemed to have come in to force with effect from 1st April, 2006. Section 2 - Amendment of Section 2 In Section 2 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) (hereinafter referred as..... List Judgments citing this sectionState : Jharkhand
Year : 2006
THE JHARKHAND VALUE ADDED TAX (AMENDMENT) ACT, 2006 THE JHARKHAND VALUE ADDED TAX (AMENDMENT) ACT, 2006 [Act No. 21 of 2006] PREAMBLE An Act to amend Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006), in regard to its applicability and enforcement within the State of Jharkhand. Be it enacted by the legislature of the State of Jharkhand in 57th year of the Republic of India as follows:- Section 1 - Short title, extent and commencement (i) This Act may be called the Jharkhand Value Added Tax (Amendment) Act 2006 (ii) It shall extends to the whole of the State of Jharkhand. (iii) It shall be deemed to have come into force w.e.f 01.04.2006. Section 2 - Amendment in Clause (xxix) of Section 2 i.e. definition of Input Tax After the second proviso; a new..... List Judgments citing this sectionTitle : Preliminary
State : Central
Year : 2006
(1) This Act may be called the Finance Act, 2006. (2) Save as otherwise provided in this Act, sections 2 to 57 shall be deemed to have come into force on the 1st day of April, 2006. View Complete Act List Judgments citing this sectionTitle : Direct Taxes
State : Central
Year : 2006
Section 3 - Amendment of section 2 In section 2 of the Income-tax Act,-- (i) in clause (24),-- (A) in sub-clause (iia),-- (a) after the words, brackets and figures "sub-clause (iv) or sub-clause (v)", the words, brackets, figures and letter "or by any university or other educational institution referred to in sub-clause (vi) or by any hospital or other institution referred to in sub-clause (via)" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1999; (b) for the words, brackets, figures and letter "or by any university or other educational institution referred to in sub-clause (vi) or by any hospital or other institution referred to in sub-clause (via)", as so inserted by sub-item (a), the words, brackets, figures and letters..... View Complete Act List Judgments citing this sectionState : Sikkim
Year : 2006
THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 (ACT NO. 5 OF 2006) AN ACT to provide for the levy and collection of a tax on professions, trades, callings and employments for raising additional resources for the benefit of the State. Be it enacted by the Legislature of Sikkim in the Fifty-seventh Year of the Republic of India, as follows:- Short title, extent and commencement 1. (1) This Act may be called the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. (2) It extends to the whole of Sikkim. (3) (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Definitions 2. In this Act,..... List Judgments citing this sectionTitle : Assessment of a Hindu Undivided Family
State : Karnataka
Year : 1957
(1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such. (2) In the case of a Marumakkattayam tarwad or Aliyasantana family, the total agricultural income of the tarwad or family shall be assessed on the karnavan of the tarwad or the manager of the family and treated as the income of one individual for the purpose of levy of agricultural income-tax: Provided that in cases where properties have been set apart for each tavazhi in the tarwad or branch of the family for maintenance under any family arrangement, the karnavan, manager or other person in management of the tavazhi or branch shall be assessed separately. (3) In the case of a family governed by the Coorg Customary Law, or a family owning jama..... View Complete Act List Judgments citing this section