Bare Act Search Results

Finance (No. 2) Act 2009 Chapter III

Title: Direct Taxes

State: Central

Year: 2009

.....For the purposes of this sub-clause,-- (a) "specified security" means the securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and, where employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called; (c) the value of any specified security or sweat equity shares shall be the fair market value of the specified security or sweat equity shares, as the case may be, on the date on which the option is exercised by the assessee as reduced by the amount actually paid by, or recovered from, the assessee in respect of such security or shares; (d) "fair market value" means the value determined in accordance with the method as may be prescribed; (e) "option" means a right but not an obligation granted to an employee to apply for the specified security or sweat equity.....

Finance (No. 2) Act 2009 Section 82

Title: Amendment of Thirteenth Schedule

State: Central

Year: 2009

.....or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 "19 Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 4701.00 Newsprint in rolls or sheets 4801.00 Writing or printing paper for printing of educational textbooks 4802.10 Paper or paperboard, in the manufacture of which-- 4802.20 (a) the principal process of lifting the pulp is done by hand; and (b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceeds 40 inches Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4802.30 Others 4802.90 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed,.....

Bombay Provincial Municipal Corporations (Amendment) Act 2008, (Maharashtra) Section 8

Title: Substitution of Schedules "a", "b" and "c" of Bom. Lix of 1949

State: Maharashtra

Year: 2008

..... hoops and strips, and (xvi) pipes. 54 Iron and steel-scrap. 4% 55 Iron and steel-any other articles manufactured from iron or steel other than cutlery, hardware and machines or machine parts not specifically provided for. 4% 56 Machinery and their components and spares-- (a) (i) Electric machinery for generation, transmission and distribution and motors and generators and their components and spares, 4% (ii) Electric goods including cells, batteries and copper strips, horn electric, 4% (iii) Electric fittings and material, 4% (iv) Electrical domestic appliances, 4% (v) Electrical machinery of all kinds, control sets, switch-gear, generators, alternators and dynamos, motors, transformers and turbo generating sets. 4% (b) Agricultural machinery and parts. 4% (c) Oil engines, diesel engines, steam engines, petrol and gas engines and machines worked by hydraulic pressure and their parts. 4% .....

Finance Act 2005 Chapter 5

Title: Service Tax

State: Central

Year: 2005

.....sub-section (1) as so numbered, the following sub-section shall be inserted, namely:-- "(2) The person or class of persons notified under sub-section (2) of section 69, shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed."; (f) in section 73, for the words "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise", wherever they occur, the words "Central Excise Officer" shall be substituted; (g) in section 74, for the words "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise", wherever they occur, the words "Central Excise Officer" shall be substituted; (h) in section 78, in the first proviso, for the words "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise", the words "Central Excise Officer" shall be substituted; (i) in section 83, for the figures and letter "15, 35F,", the figures and letters "15, 33A, 35F" shall be substituted; (j) after section 83, the following section shall be inserted, namely:-- '83A......

Finance Act 2005 Section 88

Title: Amendment of Act 32 of 1994

State: Central

Year: 2005

.....sub-section (1) as so numbered, the following sub-section shall be inserted, namely:-- "(2) The person or class of persons notified under sub-section (2) of section 69, shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed."; (f) in section 73, for the words "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise", wherever they occur, the words "Central Excise Officer" shall be substituted; (g) in section 74, for the words "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise", wherever they occur, the words "Central Excise Officer" shall be substituted; (h) in section 78, in the first proviso, for the words "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise", the words "Central Excise Officer" shall be substituted; (i) in section 83, for the figures and letter "15, 35F,", the figures and letters "15, 33A, 35F" shall be substituted; (j) after section 83, the following section shall be inserted, namely:-- '83A......

Finance Act 2005 Schedule 3

Title: Third Schedule

State: Central

Year: 2005

.....than seviyan (Vermicelli) 11. 1904 All goods 12. 1905 31 00 or Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 1905 90 20 13. 1905 32 11 or Waffles and wafers, coated with chocolate or containing chocolate 1905 32 90 14. 1905 32 19 or All goods 1905 32 90 15. 2101 11 00 or Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 2101 1200 16. 2102 All goods 17. 21 05 00 00 Ice cream and other edible ice, whether or not containing cocoa 18. 2106 90 20 Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion 19. 2106 90 30 Betel nuts powder known as "Supari" 20. 2106 90 11 Sharbat 21. 2106 10 00, Edible.....

Finance Act, 2005 Complete Act

State: Central

Year: 2005

FINANCE ACT, 2005 FINANCE ACT, 2005 18 of 2005 CHAPTER 1: PRELIMINARY: Section 1: Short title and commencement: (1) This Act may be called the Finance Act, 2005. (2) Save as otherwise provided in this Act, Sections 2 to 64 shall be deemed to have come into force on the 1st day of April, 2005. CHAPTER 2: RATES OF INCOME TAX: SECTION 2: Income tax: (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2005, income tax shall be charged at the rates special in Part I of the First Schedule and such tax as reduced by the debate of income tax calculated under Chapter VIII-A of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income Tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds fifty thousand rupees, then, (a) the net agricultural income shall be taken into.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

The Orissa Value Added Tax (Amendment) Act, 2005 Complete Act

State: Orissa

Year: 2005

.....Governor on the 9th September, 2005 is hereby published for general information. ORISSA ACT 11 OF 2005 THE ORISSA VALUE ADDED TAX (AMENDMENT) ACT, 2005 AN ACT TO AMEND THE ORISSA VALUE ADDED TAX ACT, 2004. Be it enacted by the Legislature of the State of Orissa in the Fifty-sixth Year of the Republic of India as follows: - Short title and commencement. 1. (1) This Act may be called the Orissa Value Added Tax (Amendment) Act, 2005. (2) It shall be deemed to have been come into force on the 1st day of July, 2005. Amendment of section 10 Orissa Act 4 of 2005 2. In the Orissa Value Added Tax Act, 2004 (hereinafter referred to as the principal Act), in section 10, in sub-section(4), in clause(d), for the letters and figure "Rs.2,00,000", the letters and figure "Rs.3,00,000" shall be substituted. Amendment of section 14 3. In the principal Act, in section 14, in sub-section (1), the following provisos shall be added, namely :- "Provided that a registered dealer of any particular class or category, as the Government may, by notification, specify, who may, at his option, pay in lieu of tax payable by him under this sub-section, tax at the rate specified in.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXX

Title: Glass and Glassware

State: Central

Year: 2004

.....6. In relation to products of headings 7009, 7010, 7011, 7015, 7018 and 7020 the process of printing, decorating or ornamenting shall amount to 'manufacture'. SUB-HEADING NOTE For the purposes of sub-headings 7013 21, 7013 31 and 7013 91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 7001 CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS 7001 00 - Cullet and other waste and scrap of glass; glass in the mass: 7001 00 10 --- Cullet and other waste and scrap of glass kg. 16% 7001 00 20 --- Enamel glass in the mass kg. 16% 7001 00 90 --- Other kg. 16% 7002 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED 7002 10 00 - Balls kg. 16% 7002 20 - Rods: 7002 20 10 --- Enamel glass rods kg. 16% 7002 20 90 --- Other .....