Bare Act Search Results

Inland Water Ways Authority of India Act, 1985 Complete Act

Title: Inland Water Ways Authority of India Act, 1985

State: Central

Year: 1985

.....VI Section25 - Power of Central Government to issue directions Section26 - Compulsory acquisition of land for the Authority Section27 - Application, etc., of certain laws Section28 - Power to enter Section29 - Delegation Section30 - Authentication of orders and other instruments of the Authority Section31 - Members, officers and employees of the Authority to be public servants Section32 - Protection of action taken in good faith Section33 - Power of Central Government to supersede the Authority Section34 - Power to make rules Section35 - Power to make regulations Section36 - Rules and regulations to be laid before Parliament Section37 - Power to remove difficulties Section38 - Amendment of Act 49 of 1982 Amending ActI - INLAND WATERWAYS AUTHORITY OF INDIA (AMENDMENT) ACT, 2001

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

All India Services Act, 1951 Complete Act

State: Central

Year: 1951

.....Service, and (3) the Indian Medical and Health Service. The present Bill seeks to create the aforesaid services by amending the All India Services Act, 1951. Under section 3of the Act, the Central Government would be empowered to make rules for the regulation of recruitment, and conditions of service of persons appointed, to these services. - S.O.R. -Gaz. of Ind., 19-11-1962, Pt. II, S. 2, Ext., p. 1012. Act 23 of 1975.- In service matters occasions arise when it becomes an inescapable necessity to amend or make rules with retrospective effect. An instance in point is the implementation of the decisions of the Government on the recommendations of the Third Central Pay Commission. 2.Section 3of the All India Services Act, 1951 which empowers the Central Government to make rules for the regulation of recruitment and the conditions of service of persons appointed to an All India Service does not in terms permit the making of the rules with retrospective effect. In view of the opinion tendered by the Attorney-General in 1969 in connection with a po,int raised by the Public Accounts Committee regarding an exemption notification issued with retrospective effect under the Central.....

Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

Agricultural Income-tax Act, 1957 Chapter 4

Title: Return of Income, Assessment, Etc.

State: Karnataka

Year: 1957

..... ________________________ 1. Substituted by Act 18 of 1999 w.e.f. 1.9.1999 by notification. Text of the notification is at the end of the Act. 2. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. Section 20 - Power to make provisional assessment in advance of regular assessment (1) The1[Assistant Commissioner of Agricultural Income-tax] may, at any time after the receipt of a return made under section 18, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it, after giving due effect to (i) the allowance referred to in paragraph (2) of the proviso to clause (c) of section 5, and (ii) any loss carried forward under section 15. (2) A partner of a firm may be provisionally assessed under sub-section (1) in respect of his share in the firm's income, profits and gains, if its return has been received, although the return of the partner himself may not have been received. (3) There shall be no right of appeal against a provisional assessment made under sub-section (1). (4) After a regular assessment has been made under section 19, any amount paid.....

Finance Act, 1985 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1985

.....interest or any other matter under this Act.". Section 13 - Amendment Of Section 44AB In section 44AB [inserted by section 11 of the Finance Act, 1984 (21 of 1984)] of the Income-tax Act, in the proviso, the words "by an accountant" shall be omitted. Section 14 - Amendment Of Section 54 In section 54 of the Income-tax Act, in sub-section (1), the words and figures "to which the provisions of section 53 are not applicable" shall be omitted. Section 15 - Amendment Of Section 58 In section 58 of the Income-tax Act, in clause (a) of sub-section (1), after sub-clause (i), the following sub-clause shall be inserted with effect from the 1st day of April, 1986, namely :- "(ia) any expenditure of the nature referred to in sub-section (12) of section 40A.". Section 16 - Amendment Of Section 80CC In section 80CC of the Income-tax Act, in sub-section (3), in clause (a), - (a) for the words "with the main object of carrying on the business of -", the words "and the issue is wholly and exclusively for the purposes of carrying on the business of -" shall be substituted; (b) in the proviso, the words "formed and registered in India with the main object of" shall be.....

Karnataka Motor Vehicles Taxation Act, 1957 Chapter II

Title: Taxation

State: Karnataka

Year: 1957

.....67:33 respectively]], a tax at the rate of five percentum of the tax levied under section 3 on motor vehicles registered, under the Motor Vehicles Act, 1988, (Central Act 59 of 1988), 5 [x x x]. (2) The cess levied under sub-section (1) shall be in addition to any tax levied under section 3. (3) The provisions of the Act and the rules made there under including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the cess payable under sub-section (1), as they apply in relation to the levy, assessment and collection of motor vehicles tax under this Act. 5 [Explanation.--x x x]] _______________________________ 1. Inserted by Act 7 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 4 of 1998 w.e.f. 1.4.1998. 3. Substituted by Act 6 of 2000 w.e.f. 1.4.2000. 4. Substituted by Act 32 of 2000 w.e.f. 1.4.1998. 5. Omitted by Act 4 of 1998 w.e.f. 1.4.1998. Section 3A - Levy of cess 1 [3A. Levy of cess (1) There shall be levied and collected by way of cess 2 [for a period of 3 [four years] with effect from the first day of April, 1998 for the purpose of equity investment in the 4.....

The Maharashtra Sales Tax on the Transfer of Property in Goods Involved in the Execution of Works Contracts (Reenacted) Act, 1989 Complete Act

State: Maharashtra

Year: 1989

THE MAHARASHTRA SALES TAX ON THE TRANSFER OF PROPERTY IN GOODS INVOLVED IN THE EXECUTION OF WORKS CONTRACTS (RE-ENACTED) ACT, 1989 THE MAHARASHTRA SALES TAX ON THE TRANSFER OF PROPERTY IN GOODS INVOLVED IN THE EXECUTION OF WORKS CONTRACTS (RE-ENACTED) ACT, 1989 CHAPTER I-PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT :- (1) This Act may be called the Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989. (2) It extends to the whole of the State of Maharashtra. (3) It shall be deemed to have come into force on the lst October 1986'. SECTION 02: DEFINITIONS . In this Act, unless the context otherwise requires, (1) (a) "appointed day" means the lst day of October 1986; (b) "Bombay Sales Tax Act" means the Bombay Sales Tax Act, 1959; (c) "Commissioner" means the person appointed to be the Commissioner of Sales Tax under the Bombay Sales Tax Act; (d) "dealer" means any person who, whether for valuable consideration, commission, remuneration or otherwise, transfers property in goods involved in the execution of works contracts and includes -any State Government and the Central Government.....

Cotton Ginning and Pressing Factories Act, 1925 Complete Act

State: Central

Year: 1925

COTTON GINNING AND PRESSING FACTORIES ACT, 1925 COTTON GINNING AND PRESSING FACTORIES ACT, 1925 12 of 1925 18th March, 1925 "The Indian Cotton Committee which was appointed in 1917 in Chapter XVI of their Report recommended certain measures including the licensing of cotton ginning and pressing factories, to prevent such malpractices as damping, mixing and adulteration, which are injurious to the quality and reputation of Indian cotton. The recommendations of the Committee, however, involved an excessive amount of official interference. The object of the present Bill is to put the trade in a position to protect itseif by providing for the marking of bales and the record of ownership, and by providing further that unmarked bales are not tenderable in fulfilment of a contract, if marked bales are demanded by the purchaser. The Bill also makes provision for the maintenance of register for statistical returns, for the use of correct scales and weights, and for the structural improvement of ginning and pressing factories. The Bill is based on the recommendations of the Indian Central Cotton Committee, and is suppelmentary to the Cotton Transport Act, 1923. " -Gazette of.....

Agricultural Income-tax Act, 1957 Section 18

Title: Return of Income

State: Karnataka

Year: 1957

.....the prescribed manner, pay in advance the full amount of tax payable by him on the basis of such return and shall furnish along with the return satisfactory proofof the payment of such tax. After the assessment is made under section 19 the amount of tax so paid shall be deemed to have been paid towards the tax so assessed and excess amount, if any, paid shall be refunded to such person. (b) If after the assessment under section 19 it is found that the tax paid under clause (a) was less than the tax payable by more than twenty-five per cent, the3 [Assistant Commissioner of Agricultural Income-tax] may direct such person to pay in addition to the tax, by way of penalty, a sum9 [equal to twenty four per cent per annum of the amount of tax so paid short calculated from the date of expiry of the year to which such taxrelates:] 10 [Provided that in the case of a person whose total agricultural income as determined by the3 [Assistant Commissioner of Agricultural Income-tax] is less than twenty thousand rupees, the penalty imposed shall not exceed one hundredrupees.]] 11 [Provided further that no penalty under this sub-section shall be imposed unless the assessee affected has had a.....