Bare Act Search Results

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.....

The Tamil Nadu Gaming Act, 1930 Complete Act

State: Tamil Nadu

Year: 1930

.....Madras Gaming Amendment) Act, 1946 (Madras Act IV of 1946), re-enacted permanently by Section 2 of and the First Schedule to, the Tamil Nadu Re-enacting (No.II) Act, 1948 (Tamil Nadu Act VIII of 1948), Section 3 of the Madras City Police and Gaming (Amendment) Act, 1955 (Tamil Nadu Act XVI of 1955) was extended to the added territories by section 10 of the Tamil Nadu (Added Territories) Extension of Laws (No.2) Act, 1961 (Tamil Nadu Act 39 of 1961) 4. Penalty for opening etc., for certain forms of gaming. " (1) Whoever " (a) being the owner or occupier or having the use of any house, room, tent, enclosure, vehicle, vessel or place, opens, keeps or uses the same for the purpose of gaming " (i) on a horse-race, or (ii)on the market price of cotton, bullion or other commodity or on the digits of the number used in stating such price, or (iii) on the amount or variation in the market price of any such commodity or on the digits of the number used in stating the amount of such variation, or (iv) on the market price of any stock or share or on the digits of the number used in stating such price, or (v) on the number of registration or on the digits of the number of.....

The Sikkim Electronic Entertainment Games (Control & Tax) Act, 2002 Complete Act

State: Sikkim

Year: 2002

THE SIKKIM ELECTRONIC ENTERTAINMENT GAMES (CONTROL & TAX) ACT, 2002 THE SIKKIM ELECTRONIC ENTERTAINMENT GAMES (CONTROL & TAX) ACT, 2002 ACT NO. 4 OF 2002 AN ACT to provide for the control and regulation of Electronic Entertainment Games, and to impose a tax on Electronic Entertainment Games, in the State of Sikkim. WHEREAS it is expedient to provide for the control and regulation of Electronic Entertainment Games, and to impose a tax on Electronic Entertainment Games, in the State of Sikkim, it is hereby enacted in the Fifty-Third Year of the Republic of India as follows :- Short title, extent and commencement. 1. (1) This Act may be called the Sikkim Electronic Entertainment Games (Control and Tax ) Act, 2002. (2) It extends to the whole of the State of Sikkim. (3) It shall come into force on such date as the State Government may be notification in the Official Gazette appoint. Definitions. 2. In this Act, unless the context otherwise requires,- (a) "Electronic Entertainment Centre" means a public place which provides or is used or is intended to be used for playing, organizing or exhibiting Electronic Entertainment Games; (b) "Electronic Entertainment.....

Finance Act, 2001 Complete Act

State: Central

Year: 2001

FINANCE ACT, 2001 FINANCE ACT, 2001 14 of 2001 An Act to give effect to the financial proposals of the Central Government for the financial year 2001-2002 BE it enacted by Parliament in the Fifty-second Year of the Repub of India as follows :" SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called theFinance Act, 2001-. (2) Save as otherwise provided in this Act,section 2-toSection 101-shall be deemed to have come into force on the 1st day of April, 2001. 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, 2001, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated underChapter 8A of the Income-tax Act, 1961-(43 of 1961) (hereinafter referred to as the Income-tax Act) 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 the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of.....

Finance Act 2001 Chapter 3

Title: Direct Taxes

State: Central

Year: 2001

.....consists of a house or part of a house which - (a) is in the occupation of the owner for the 'purposes of his own residence; or (b) cannot actually be occupied by the owner by reason of the fact that owing to his employment, business or profession carried on at any other place, he has to reside at that other place in a building not belonging to him. the annual value of such house or part of the house shall be taken to be nil. (3) The provisions of sub-section (2) shall not apply if- (a) the house or part of the house is actually let during the whole or any part of the previous year; or (b) any other benefit there from is derived by the owner. (4) Where the property referred to in sub-section (2) consists of more than one house (a) the provisions of that sub-section shall apply only in respect of one of such houses, which the assessee may, at his option, specify in this behalf ; (b) the annual value of the house or houses, other than the house in respect of which the assessee has exercised an option under clause (a), shall be determined under sub-section (1) as if such house or houses had been let.". Section 15 - Substitution of new section for section 24.....

Income Tax Act, 1961 Chapter I

Title: Preliminary

State: Central

Year: 1961

.....were, as on the last day of the relevant previous year, listed in a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder ; (B) shares in the company (not being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than fifty per cent of the voting power have been allotted unconditionally to, or acquired unconditionally by, and were throughout the relevant previous year beneficially held by (a) the Government, or (b) a corporation established by a Central, State or Provincial Act, or (c) any company to which this clause applies or any subsidiary company of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year. Explanation : In its application to an Indian company whose business consists mainly in the construction of ships or in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power, item (B) shall have effect as if for the.....

Income Tax Act, 1961 Section 2

Title: Definitions

State: Central

Year: 1961

.....were, as on the last day of the relevant previous year, listed in a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder ; (B) shares in the company (not being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than fifty per cent of the voting power have been allotted unconditionally to, or acquired unconditionally by, and were throughout the relevant previous year beneficially held by (a) the Government, or (b) a corporation established by a Central, State or Provincial Act, or (c) any company to which this clause applies or any subsidiary company of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year. Explanation : In its application to an Indian company whose business consists mainly in the construction of ships or in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power, item (B) shall have effect as if for the.....

Finance Act 2001 Section 3

Title: Amendment of Section 2

State: Central

Year: 2001

.....shall be inserted with effect from the 1st day of June, 2001, namely :- '(22AA) "document" includes an electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);'; (c) in clause (24), in sub-clause (ix), the following Explanation shall be Inserted with effect from the 1st day of April, 2002, namely :- 'Explanation.-For the purposes of this sub-clause,- (i) "lottery" includes winnings, from prizes awarded to any person by draw of lots or by chance or in any other manner whatsoever, under any scheme or arrangement by whatever name called ; (ii) card game and other game of any sort" includes any game show, an entertainment programme on television or electronic mode, in which people compete to win prizes or any other similar game;'; (d) after clause (28B), the following clause shall be inserted with effect from the 1st day of April, 2002, namely :- '(28BB) "insurer" means an insurer being an Indian insurance company, as defined under clause (7A) of section 2 of the Insurance Act,1938 (4 of 1938), which has been granted a certificate of registration under section 3 of that Act ;'

Karnataka Police Act, 1963 Chapter VII

Title: Prevention of Gaming

State: Karnataka

Year: 1963

.....police officer may arrest and search without warrant, any person gaming or reasonably suspected to be gaming in contravention of sub-section (3) of section 78 or section 87. Section 89 - Assembling in streets for gaming Whoever,-- (i) assembles with others in a street gathered for the purpose of gaming or; (ii) joins any such assembly for the purpose of gaming; shall, on conviction, be punished with fine which may extend to fifty rupees. Section 90 - Printing, publishing or distributing any news or information (1) No person shall print, publish, sell, distribute or in any manner circulate any newspaper, news-sheet or other document or any news or information with the intention of aiding or facilitating gaming. (2) Any person who contravenes the provisions of sub-section (1) shall, on conviction, be punished with imprisonment which may extend to six months and with fine. (3) Any Police Officer may enter and search any place for the purpose of seizing, and may seize all things reasonably suspected to be used or to be intended to be used, for the purpose of committing an offence under this section. (4) Any Police Officer may arrest without warrant any person who.....

The Pondicherry Gaming Act, 1965 Complete Act

State: Pondicherry

Year: 1965

THE PONDICHERRY GAMING ACT, 1965 THE PONDICHERRY GAMING ACT, 1965 (No. 15 of 1965) ARRANGEMENT OF SECTIONS SECTION 1. Short title, extend and commencement. 2. Definitions. 3. Penalty for opening etc., of any house etc., for certain forms of gaming. 4. Power to grant warrant to enter a common gaming-house. 5. Cards, dice, etc., found in search under last section to be evidence that place is a common gamming-house. 6. Proof of playing for stakes unnecessary. 7. Penalty for opening etc., a common gaming-house. 8. Penalty for being found gaming in a common gaming-house. 9. Instruments of gaming may be ordered to be destroyed on conviction. 10. Saving of games of skill. 11. Payment of portion of fine to informants and Police officers. 12. Penalty for gaming in public street etc. 13. Assembling in streets for gaming. 14. Printing, publishing or distributing any news or information. 15. Police may arrest without warrant in view of offence. 16. Repeal. THE PONDICHERRY GAMING ACT, 1965 (Act No. 15 of 1965) 27th October, 1965 An Act to provide for the punishment of gaming and the keeping of common gaming-house in the Union territory.....