Bare Act Search Results

Finance Act, 2011, (Central) Section 17

Title: Insertion of New Section 115bbd

State: Central

Year: 2011

After section 115BBC of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2012, namely:-- '115BBD. Tax on certain dividends received from foreign companies.--(1) Where the total income of an assessee, being an Indian company, for the previous year relevant to the assessment year beginning on the 1st day of April, 2012 includes any income by way of dividends declared, distributed or paid by a specified foreign company, the income-tax payable shall be the aggregate of-- (a) the amount of income-tax calculated on the income by way of such dividends, at the rate of fifteen per cent.; and (b) the amount of income-tax with which the assessee would have been chargeable had its total income been reduced by the aforesaid income by way of dividends. (2) Notwithstanding anything contained in this Act, no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing its income by way of dividends referred to in sub-section (1). (3) In this section,-- (i) "dividends" shall have the same meaning as is given to "dividend" in clause (22) of section 2 but shall not.....

The Orissa Sales Tax (Settlement of Arrears) Act, 2011 Complete Act

State: Orissa

Year: 2011

.....Authority. For carrying out the purposes of this Act, the officers as referred to in sub-section (2) of section 3 of the Orissa Value Added Tax Act, 2004 shall act as designated authority and such authority shall exercise the power and function within such limit as may be specified, from time to time, in the order issued in this behalf by the Commissioner. 4. Eligibility for settlement. Subject to the other provisions of this Act, an applicant may make an application for settlement of arrears of tax, penalty or interest or both interest and penalty in respect of which assessment has been made under the relevant Act, prior to the 1st day of April, 2008, and pending collection of such arrears on the date of filing of application under the Act. 5. Application for settlement. (1) An application for the purpose of section 4 shall be made to the designated authority by an applicant within three months from the date of commencement of this Act or by such later date as the Government may, by notification, specify, from time to time, in such form, and in such manner, as may be prescribed, with proof of payment of the amount payable at the rates specified in section 7. (2) A.....

The Himachal Pradesh Value Added Tax (Amendment) Act, 2011 Complete Act

State: Himachal

Year: 2011

THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2011 THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2011 [Act No. 29 of 2011] [5th May, 2011] PREAMBLE An act further to amend the Himachal Pradesh value added tax act, 2005 (act no. 12 of 2005) BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:- Section 1 - Short title This Act may be called the Himachal Pradesh Value Added Tax (Amendment) Act, 2011. Section 2 - Amendment of section 6 In section 6 of the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005) (hereinafter referred to as the "Principal Act" in sub-section (1), after clause (c), the following clause (d) shall be inserted, namely:- "(d) at every point of sale in respect of the goods specified in the second column of Schedule "E" Section 3 - Amendment of section 10 In section 10 of the principal Act, for the word, letter and signs "or 'D'" the signs, word and letters ", 'D' or 'E' "shall be substituted. Section 4 - Insertion of SCHEDULE 'E' After SCHEDULE 'D' appended to the principal Act, the following SCHEDULE 'E' shall be inserted, namely:- "SCHEDULE 'E' (See clause (d).....

The Himachal Pradesh Value Added Tax (Second Amendment) Act, 2011 Complete Act

State: Himachal

Year: 2011

THE HIMACHAL PRADESH VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2011 THE HIMACHAL PRADESH VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2011 [Act No. 38 of 2011] [24th September, 2011] PREAMBLE An Act further to amend the Himachal Pradesh value added tax Act, 2005 (act no. 12 of 2005) BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:- Section 1 - Short title This Act may be called the Himachal Pradesh Value Added Tax (Second Amendment) Act, 2011. Section 2 - Amendment of section 4 In section 4 of the Himachal Pradesh Value Added Tax Act, 2005 (hereinafter referred to as the "Principal Act" in sub-section (6), in clauses (b) and (c), for the figures and signs "2,00,000/-" the figures and signs "4 ,00,000/-" shall be substituted. Section 3 - Amendment of section 14 In section 14 of the principal Act, after sub-section (3), the following proviso shall be inserted, namely:- "Provided that a dealer may also make such application electronically in the prescribed manner." Section 4 - Amendment of section 28 In section 28 of the principal Act, after first proviso, the following second proviso shall be inserted,.....

The Jharkhand Municipal Act, 2011 Complete Act

State: Jharkhand

Year: 2011

.....or the Nagar Panchayat, the Executive Officer of the Municipal Council or the Nagar Panchayat; (47) "Factory" means a factory as defined in the Factories Act, 1948; (48) "Filth" means (a) night soil or other contents of latrines, cesspools and drains; (b) dirt, dung, refuse, useless or offensive materials thrown out in consequence of any process of manufacture, industry or trade; and (c) putrid or putrifying substance, (49) "Finance Commission" means the State Finance Commission constituted under Article 243-I of the Constitution of India and referred to in section 97 of this Act; (50) "Food" includes every article used for food or drink by man, other than drugs or water, and any article which ordinarily enters into, or is used in the composition or preparation of, human food, and also includes confectionery, flavouring and colouring matters, spices and condiments; (51) "Footpath" means a pavement, for use by pedestrians; (52) "Goods" include animals; (53) "Government" means the State Government of Jharkhand; (54) "Holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that, where two or more adjoining holdings held by the same.....

The Jharkhand Tax on Professions, Trades, Callings & Employments Act, 2011 Complete Act

State: Jharkhand

Year: 2011

.....TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2011 THE JHARKHAND TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2011 [Act No. 2 of 2012] [21st January, 2012] PREAMBLE An Act to provide for the law of tax on professions, trades, callings and employments in the State of Jharkhand. WHEREAS, it is expedient to create a fund for the purpose of the benefit of the State towards welfare of the schedule tribes, schedule castes and weaker section of the State and as such to provide for the levy of tax on professions, trades, callings and employments; BE it enacted by the Legislature of the State of Jharkhand, in the Sixty Two year of the Republic of India as follows:- Section 1 - Short title, extent and commencement (1) This Act may be called the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. (2) It extends to the whole of the State of Jharkhand. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Section 2 - Definitions (1) In this Act, unless the context otherwise requires,- (a) "Appellate Authority" means the appellate.....

The Meghalaya Water Act, 2011 Complete Act

State: Meghalaya

Year: 2011

.....out their functions. (2) Local authorities including town committee shall continue to exercise power and functions as authorized under duly enacted Act of State Government or Central Government as the case may be. (3) Traditional bodies in rural areas may manage water resources, undertake watershed development, supply drinking water and take up minor irrigation. 11. Constitution of State Water Advisory Board " (1) The State Government shall as soon as may be after the commencement of this Act, constitute Meghalaya State Water Advisory Board consisting of the following members, namely (a) Chief Minister who shall be the Chairman of the Board (b) Ministers in charge of Water Resources, Finance, Planning, Forest and Environment, Agriculture, Horticulture, Health, Community and Rural Development, District Council Affairs, Power, Fisheries, Industries, Soil and Water Conservation, Tourism and Urban Affairs Secretaries and Heads of Departments of the Departments mentioned in (b) above. (d) Chief Executive Members of Autonomous District Councils (e) Officers of Central Government relating to water, forest and environment, agriculture not exceeding 5 (five) (f) such.....

The Odisha Entry Tax (Amendment) Act, 2011 Complete Act

State: Orissa

Year: 2011

.....been appointed under the VAT Act and authorised by the Commissioner to make assessment under that Act; Amendment of section 7. 3.In the principal Act, in section 7, in sub-section (5), for the words "at the rate of two percentum per month", the words "at the rate of one percentum per month" shall be substituted. Amendment of section 9-C. 4.In the principal Act, in section 9-C, in sub-section (6), for the words "receipt of" appearing after the words "within a period of six months from the date of" the words "service of notice issued under sub-section (1) along with" shall be substituted. Amendment of section 10. 5.In the principal Act, in section 10,- (i) in sub-section (1), for the words "within a period of five years", the words "within a period of seven years" shall be substituted. (ii) in sub-section (2), after the words "escapement", the words "or under assessment of tax on account of any reasons (s) mentioned in sub-section (1) above" shall be inserted. Insertion of new section 17-A. 6.In the principal Act, after section 17, the following section shall be inserted, namely:- Advance Ruling on disputed questions. 17-A. (1) Any applicant for Advance Ruling may apply in the.....

Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 Complete Act

State: Tamil Nadu

Year: 2011

.....Act, 1971 (Tamil Nadu Act 24 of 1971), the repealed Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of1970) and the Central Sales Tax Act, 1956 (Central Act 74 of1956); Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-Second Year of the Republic of India as follows:" 1. Short title, extent and Commencement. " (1) This Act may be called the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011. (2) It extends to the whole of the State of Tamil Nadu. (3) It shall come into force on such date as the State Government may, by Notification, appoint. 2. Definitions. " (1) In this Act, unless the context otherwise requires," (a) "applicant" means a dealer as defined in the relevant Act; (b) "arrears of tax, penalty or interest" means" (i) Tax including additional sales tax, surcharge, additional surcharge and central sales tax, payable by an applicant upon assessment under the relevant Act; or (ii) penalty payable by an applicant under the relevant Act; or (iii) interest payable by an applicant under the relevant Act as the case may be, pertaining to the assessment year up to 2006-2007 for which.....

The Haryana Value Added Tax (Amendment) Act, 2011 Complete Act

State: Haryana

Year: 2011

.....be refunded in accordance with the provisions of section 20 of this Act. (8) An aggrieved party may file an appeal within a period of sixty days of the notification of this amendment against the orders of the Tribunal, irrespective of the fact that an application under pre-amended sub-section ( I) of section 36 is pending before the Tribunal or the same has been refused by the Tribunal and the aggrieved party has already moved an application before the High Court under sub-section (2) against the refusal, and the appeal so filed shall be disposed off in accordance with the provisions of this section: Provided that applications pending with the Tribunal under pre-amended sub-section (I) of section 36 for making reference shall be deemed to have been withdrawn by the aggrieved party for filing appeal as per this provision. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating [0 appeals to the High Court shall, as far as may be. apply in the case of appeal or review under this section." . Haryana State Acts