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Start Free TrialIncome Tax Act, 1961 Section 88B
Title: Rebate of Income-tax in Case of Individuals of Sixty-five Years or Above [Omitted]
State: Central
Year: 1961
1[***] ____________________ 1. Omitted by the Finance Act, 2005, with effect from 1st April, 2006. Prior to omission, section 88B as amended by the Finance Act, 1997, with effect from 1st April, 1998; Finance Act, 2000, with effect from 1st April, 2001 and Finance Act, 2003, with effect from 1st April, 2004, stood as under: 88B. Rebate of income-tax in case of individuals of sixty-five years or above An assessee, being an individual resident in India, who is of the age of sixty-five years or more at any time during the previous year shall be entitled to a deduction from the amount of income-tax (as computed before allowing the deduction under this Chapter) on his total income, with which he is chargeable for any assessment year, of an amount equal to hundred per cent of such income-tax or an amount of twenty thousand rupees, whichever is less.
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 167
Title: Procedure when Investigation Cannot Be Completed in Twenty-four Hours
State: Central
Year: 1973
.....the order, with his reasons for making it, to the Executive Magistrate to whom he is immediately subordinate." 5 Gujarat: In the proviso to sub-Section (2) of section 167,- (i) for paragraph (a), the following paragraph shall be substituted, namely:- "(a) the Magistrate may authorise detention of the accused person otherwise than in the custody of the police, beyond the period of fifteen days, if he is satisfied that adequate grounds exist for doing so, but no Magistrate shall authorise the detention of the accused person in custody under this section for a total period exceeding- (i) one hundred and twenty days, where the investigation relates to an offence punishable with death, imprisonment for life or imprisonment for a term of not less than ten years, (ii) sixty days, where the investigation relates to any offence; and on the expiry of the said period of one hundred and twenty days, or sixty days, as the ease may be, the accused person shall be released on bail if he is prepared to and does furnish bail, and every person released on bail under this section shall be deemed to be so released under the provisions of Chapter XXXIII for the purposes of that.....
View Complete Act List Judgments citing this sectionKarnataka Stamp Act, 1957 Section 3A
Title: Instruments Liable to Duty in Multiples of Five Naye Paise
State: Karnataka
Year: 1957
1[3-A. Instruments liable to duty in multiples of five naye paise Notwithstanding anything contained in Section 3 and the Schedule or any rule or order published under Section 9, the proper duty payable on any instrument shall be computed and determined in multiples of five naye paise: Provided that where a scale has been specified for determining the proper duty, the total amount of duty payable on any instrument shall be calculated in accordance with such scale, and where the total amount so calculated includes in addition to any multiple of five naye paise a fraction of five naye paise, such fraction shall be deemed to be five naye paise, and the total amount of duty payable on the instrument shall be determined accordingly.] ________________________ 1. Inserted by Act No. 29 of 1962 (1-10-1962)
View Complete Act List Judgments citing this sectionUnclaimed Deposits Act, 1866 [Repealed] Section 1
Title: Money Deposited in High Courts and Unclaimed for Twenty Years Transferred to Government
State: Central
Year: 1866
All securities and sums of money deposited in the said High Courts {The words " or Supreme Court of the Straits Settlements " rep. by Act 16 of 1874.} or any of them, in the course of suits in any of the said Courts or of the late Supreme Courts of Calcutta, Madras and Bombay, and now or hereafter appearing to have been in such deposit for a period of twenty years or upwards, without any claim volts thereto having been made and allowed during that period, shall be transferred and paid to {Substituted by the A.O.1937 for " the G. of I. for the general purposes of Govt."} [the Government of the State in which the Court has its principal seat].
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 57
Title: Person Arrested Not to Be Detained More Than Twenty-four Hours
State: Central
Year: 1973
No police officer shall detain in custody a person arrested without warrant for a longer period than under all the circumstances of the case is reasonable, and such period shall not, in the absence of a special order of a Magistrate under section 167, exceed twenty-four hours exclusive of the time necessary for the journey from the place of arrest to the Magistrate's Court.
View Complete Act List Judgments citing this sectionProbation of Offenders Act, 1958 (20 of 1958). Section 6
Title: Restrictions on Imprisonment of Offenders Under Twenty-one Years of Age
State: Central
Year: 1958
(I) When any person under twenty-one years of age is found guilty of having committed an offence punishable with imprisonment (but not with imprisonment for life), the court by which the person is found guilty shall not sentence him to imprisonment unless it is satisfied that, having regard to the circumstances of the case including the nature of the offence and the character of the offender, it would not be desirable to deal with him under section 3 or section 4, and if the court passes any sentence of imprisonment on the offender, it shall record its reasons for doing so. (2) For the purpose of satisfying itself whether it would not be desirable to deal under section 3 or section 4 with an offender referred to in sub-section (1) the court shall call for a report from the probation officer and consider the report, if any, and any other information available to it relating to the character and physical and mental condition of the offender.
View Complete Act List Judgments citing this sectionEstate Duty Act, 1953 [Repealed] Section 71
Title: Board May Remit Duty and Interest Outstanding After Twenty Years from Death
State: Central
Year: 1953
If after the expiration of twenty years from a death upon which estate duty became leviable any such duty remains unpaid the Board may if it thinks fit, on the application of any person accountable or liable for such duty or interested in the property, remit the payment of such duty or any part thereof or any interest thereon.
View Complete Act List Judgments citing this sectionChild Marriage Restraint Act, 1929 [Repealed] Section 3
Title: Punishment for Male Adult Below Twenty-one Years of Age Marrying a Child
State: Central
Year: 1929
Whoever, being a male above eighteen years of age and below twenty-one, contracts a child marriage1[shall be punishable with simple imprisonment which may extend to fifteen days, or with fine which may extend to one thousand rupees, or with both]. ________________________ 1. Substituted by Act 41 of 1949, Section 3 for "shall be punishable with fine which may extend to one thousand rupees".
View Complete Act List Judgments citing this sectionChild Marriage Restraint Act, 1929 [Repealed] Section 4
Title: Punishment for Male Adult Above Twenty-one Years of Age Marrying a Child
State: Central
Year: 1929
Whoever, being a male above twenty-one years of age, contracts a child marriage shall be punishable with1[simple imprisonment which may extend to three months and shall also be liable to fine]. ________________________ 1. Substituted by Act 41 of 1949, Section 4, for "simple imprisonment which may extend to one month, or with fine which may extend to one thousand rupees, or with both".
View Complete Act List Judgments citing this sectionPresidency Small Cause Courts Act, 1882 Section 14
Title: Registrar May Be Invested with Powers of a Judge in Suits Not Exceeding Twenty Rupees
State: Central
Year: 1882
The State Government may invest the Registrar with the powers of a Judge under this Act for the trial of suits in which the amount or value of the subject-matter does not exceed twenty rupees.And, subject to the orders of the Chief Judge, any Judge of the Small Cause Court may, whenever he thinks fit, transfer from his own file to the file of the Registrar any suit which the latter is competent to try.{Inserted by Act 1 of 1895, section6.} [Explanation.For the purposes of this section an application for possession under section 41 shall be deemed to be a suit.]
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