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The West Bengal Finance Act, 2017 Section 3

Title: In the West Bengal Taxation Tribunal Act, 1987, in the Schedule, after the last

State: West Bengal

Year: 2017

entries shall be inserted:- "(ad) of currency and interest rate relating to One paise for forward contract, including futures every Rs. 5,000 or and premium on options contract and part thereof;"; also including. all exercise and assigned … interest rate relating to One paise for forward contract, including futures every Rs. 5,000 or and premium on options contract and part thereof;"; also including. all exercise and assigned contracts, traded through an association or otherwise; (vi)

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Finance (No. 2) Act, 2004 Chapter 7

Title: Securities Transaction Tax

State: Central

Year: 2004

Sale of an option in securities, where option is exercised 0.125 per cent. Purchaser (c) Sale of a futures in securities 0.017 per cent. Seller] 5 Sale of a unit of an equity oriented fund to the

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Finance (No.2) Act, 2004 Section 99

Title: The value of taxable securities transactions

State: Central

Year: 2004

relating to a derivative, being "option in securities", shall be the aggregate of the strike price and the option premium of such "option in securities"; (b) in the case of a taxable securities transaction relating to a

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Brief the judgments behind these acts

Bombay Cotton Contracts Act, 1932, (Maharashtra) Section 3

Title: Definitions

State: Maharashtra

Year: 1932

or other transactions in cotton; (g) "Forward contract" means a contract for the delivery of cotton at some future date; (h) "Option in cotton" means a contract made or to be performed in whole or in part

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The Bombay Cotton Contracts Act, 1932 Section 3

Title: DEFINITIONS In this Act, unless there is anything repugnant in the subject or context,

State: Maharashtra

Year: 1932

other transactions in cotton ; (g) "Forward contract" means a contract for the delivery of cotton at some future date ; (h) "Option in cotton" means a contract made or to be performed in whole or in

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Finance Act 2008 Chapter VIII

Title: Miscellaneous

State: Central

Year: 2008

Sale of an option in securities, where option is exercised 0.125 per cent. Purchaser (c) Sale of a futures in securities 0.017 per cent. Seller"; (ii) in section 99, for clause (a), the following clause shall be

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Finance Act 2008 Section 124

Title: Amendment of Act 23 of 2004

State: Central

Year: 2008

Sale of an option in securities, where option is exercised 0.125 per cent. Purchaser (c) Sale of a futures in securities 0.017 per cent. Seller"; (ii) in section 99, for clause (a), the following clause shall be

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Factoring Regulation Act, 2011, (Central) Section 2

Title: Definitions

State: Central

Year: 2011

2 of the Forward Contracts (Regulation)Act, 1952 (74 of 1952); (k) "financial contract" means any spot, forward, future, option or swap transaction involving interest rates, commodities, currencies, shares, bonds, debentures or any other financial instrument, any repurchase … or otherwise, to pay any receivable or discharge any obligation in respect of the receivable whether existing, accruing, future, conditional or contingent; (i) "factor" means a non-banking financial company as defined in clause (f) of section 45-I

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The RAJASTHAN COACHING CENTERS ( CONTROL AND REGULATION) ACT, 2025 Section 12

Title: Code of conduct for the coaching centre.- There shall be a code of conduct for coaching centres registered in the State

State: Rajasthan

Year: 2025

other career options may be provided to the students, so that they do not get stressed about their future and can choose an alternative career option; (vi) parents may be given an option of aptitude test for

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The Factoring Regulation Act, 2011 Section 2

Title: Definitions

State: Central

Year: 2012

of the Forward Contracts (Regulation) Act, 1952 (74 of 1952); (k) financial contract means any spot, forward, future, option or swap transaction involving interest rates, commodities, currencies, shares, bonds, debentures or any other financial instrument, any repurchase … or otherwise, to pay any receivable or discharge any obligation in respect of the receivable whether existing, accruing, future, conditional or contingent; (i) factor means a non-banking financial company as defined in clause (f) of section 45-I

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