Bare Act Search Results

Finance Act,1990 Schedule I

Title: First Schedule

State: Central

Year: 1990

.....of section 288A relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income. Rule 12 - For the purposes of computing the net agricultural income of the assessee, the Assessing Officer shall have the same powers as he has under the Income-tax Act for the purposes of assessment of the total income. (C) any debentures issued by a company where such debentures are listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 and any rules made thereunder,

Finance Act, 1990 Complete Act

State: Central

Year: 1990

FINANCE ACT, 1990 FINANCE ACT, 1990 12 of 1990 An Act to give effect to the financial proposals of the Central Government for the financial year 1990-91. Be it enacted by Parliament in the Forty-first Year of the Republic of India as follows : SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called The Finance Act, 1990 (2) Save as otherwise provided in this Act, sections 2 to 61 shall be deemed to have come into force on the 1st day of April, 1990. SECTION 02: INCOME-TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1990, 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 theUnion; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner 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.....

The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 Complete Act

State: Rajasthan

Year: 1990

.....separately by the hotelier; (p) "registered hotelier" means a hotelier registered under this Act; (q) "rules" means the rules made under this Act; (r) "Sales Tax Act" means the Rajasthan Sales Tax Act, [1994]; (s) "State" means the State of Rajasthan; (t) "Tax" means the tax payable under this Act; (u) "turnover" means the aggregate of the amounts of the monetary consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period; (v) "year" means the financial year which shall also be known as the assessment year. (2) All words and expression which are used but are not defined in this Act and are defined in the Sales Tax Act shall have the meanings assigned to them in that Act. 3. Incidence of taxation.- (1) There shall be levied a tax on the turnover of a hotelier and such tax shall be payable by him in accordance with the provisions of this Act. (Substituted by Raj. Act No. 9of 1997, w.e.f. 30.3.1997.) [(2) If a person other than the owner (including part-owner) is for the time being incharge of a hotel, then such person (excluding the manager or incharge of the hotel who is merely.....

Finance Act,1990 Chapter III

Title: Direct Taxes

State: Central

Year: 1990

.....turnover" shall not include any sum referred to in clauses (iiia), (iiib) and (iiic) of section 28;'; (iii) in clause (d), for the words "manufacturing goods", the words and brackets "manufacturing (including processing) goods" shall be substituted. Section 23 - Amendment Of Section 80HHD In section 80HHD of the Income-tax Act, with effect from the 1st day of April, 1991, - (a) in sub-section (2), for the words "by the assessee in convertible foreign exchange", the words and brackets "in, or brought into, India by the assessee in convertible foreign exchange within a period of six months from the end of the previous year or, where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf" shall be substituted; (b) for sub-section (3), the following sub-section shall be substituted, namely :- '(3) For the purposes of sub-section (1), profits derived from services provided to foreign tourists shall be the amount which bears to the.....

Finance Act,1990 Section 10

Title: Substitution of New Section for Section 33ab

State: Central

Year: 1990

.....from the 1st day of April, 1991, namely :- '33AB. Tea Development Account. - (1) Where an assessee carrying on business of growing and manufacturing tea in India has, before the expiry of six months from the end of the previous year or before furnishing the return of his income, whichever is earlier, deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) approved in this behalf by the Tea Board, the assessee shall, subject to the provisions of this section, be allowed a deduction (such deduction being allowed before the loss, if any, brought forward from earlier years is set off under section 72) of - (a) a sum equal to the amount or the aggregate of the amounts so deposited; or (b) a sum equal to twenty per cent. of the profits of such business (computed under the head "Profits and gains of business or profession" before making any deduction under this section), whichever is less : Provided that where such assessee is a firm, or.....

The Tripura Purchase Tax Act, 1990 Complete Act

State: Tripura

Year: 1990

.....firm or association - Where the business' carried on by a firm or an association of persons, other than a Company as defined in the Indian Companies Act, 1956 (Act 1 of 1956). and in respect of which tax is payable under this Act, is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered from, jointly and severally, every person who, at the time of such discontinuance or dissolution, was a partner of such firm or member of such association and all the provisions of this Act shall apply accordingly. 19. Notice of demand - When any tax or penalty or other dues is or are payable in consequence of any order passed under in pursuance of this Act the Commissioner shall serve upon the person liable to pay such tax or penalty or other dues a notice of demand in the prescribed form specifying the sum so payable. 20. Tax when payable - (1)Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Before any registered dealer furnishes the return required under subsection ( 1) of section 7, he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax due from him under this Act on the basis of.....

Asansol Municipal Corporation Act, 1990 Complete Act

State: West Bengal

Year: 1990

.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (20) "factory" means a factory as defined in the Factories Act, 1948; (21) "filth" includes offensive matter and sewage; (22) "goods" includes animals; (23) "habitable room" means a room constructed or adapted for human habitation; 55. Clause (23A) ins. by W.B. Act 17 of 1995. 5a. Clauses (8A), (13A). (14A), (25A). (56A) and (69A) ins. by W.B. Act 31 of 1997. (23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holding form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (24) "house drain" means any drain of one or more premises used for the drainage of such premises; (25) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving.....

The Mizoram Exhibition of Films on Television Screen Through Video Cassette Players Act, 1990 Complete Act

State: Mizoram

Year: 1990

.....film other than a film which has been certified as suitable for public exhibition by the authority constituted under Section 3 of the Cinematograph Act, 1952 (Central Act XXXVII of 1952), and which, when exhibited, displays the prescribed mark of that authority, and has not been altered or tampered with in any way since such mark was affixed thereto. (2) No person licensed under this Act for keeping a Video Library shall sell, let to hire, distribute, exchange or put into circulation in any manner whatsoever any film other than a film which has been certified as suitable for public exhibition by the authority constituted under Section 3 of the Cinematograph Act, 1952 (Central Act XXXVII of 1952), and which, when exhibited, displays the prescribed mark of that authority, and has not been altered or tampered with in any way since such mark was affixed thereto. Section 10 - Power of Government of licensing authority to suspend exhibition of film in certain cases (1) The Government in respect of the whole of the State or any part thereof, and the licensing authority within jurisdiction, may, if they or he are or is of opinion that any film which is being or is about to.....

The Orissa Clinical Establishments (Control and Regulation) Act, 1990 Complete Act

State: Orissa

Year: 1990

THE ORISSA CLINICAL ESTABLISHMENTS (CONTROL AND REGULATION) ACT, 1990 THE ORISSA CLINICAL ESTABLISHMENTS (CONTROL AND REGULATION) ACT, 1990 Orissa Act 8 of 1992 [Received the assent of the Governor on the 11th December 1991, first published in an extraordinary issue of the Orissa Gazette, dated the 3rd February 1992] An act to provide for the control and the regulation of registration and proper functioning of private nursing homes and other clinical establishments in the state and for matters connected therewith or incidental thereto. Be it enacted by the Legislature of the State of Orissa in the Forty-second Year of the Republic of India as follows:" 1. Short title, extent, commencement and application. (1) This Act may be called the Orissa Clinical Establishments (Control and Regulation) Act, 1991. (2) It extends to the while of the State of Orissa. (3) It shell come into force on such date as the State Government may, by notification, appoint. (4) It shall not apply to" (a) a clinical establishment which is owned, controlled, managed or maintained by Government or any authority or body established or constituted by an Act of Parliament or of.....

The Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 1990 Complete Act

State: Tripura

Year: 1990

THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1990 THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1990 An Act To provide for the levy and collection of Tax on Luxuries provided in Hotels and lodging Houses. Be it enacted by the Legislative Assembly of the State of Tripura in the Fortyfirst year of the Republic of India as follows:- 1. Short title, extent and commencement - (1) This Act may be called the Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 1990. (2) It extends to the whole of the state of Tripura. (3) It shall come into force on such date as the State Government may, by notification in the Tripura Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise requires,- (a) "appellate authority" means an appellate authority appointed under section 4 ; (b) "assessing authority" means an assessing authority appointed section 4 ; (c) "Commissioner" means the Commissioner appointed under section 4 : (d) "concessional rate" in relation to luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotel or lower than that fixed by the Government or.....