Bare Act Search Results

Companies (Surcharge on Income-tax) Act, 1971 [Repealed] Complete Act

Title: Companies (Surcharge on Income-tax) Act, 1971 [Repealed]

State: Central

Year: 1971

Preamble1 - COMPANIES (SURCHARGE ON INCOME-TAX) ACT, 1971 Section1 - Short title Section2 - Definitions Section3 - Levy of surcharge on income-tax payable by companies during 1971-72 Section4 - Mode of recovery Section5 - Credit for surcharge Repealing Act1 - DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000

Compulsory Deposit Scheme (Income Tax Payers) Act, 1974, Complete Act

Title: Compulsory Deposit Scheme (Income Tax Payers) Act, 1974,

State: Central

Year: 1974

.....of wealth-tax Section8 - Repayment of compulsory deposit Section9 - Intimation regarding compulsory deposit Section10 - Penalty for failure to make compulsory deposit Section11 - Authorities Section12 - Appeals and revisions Section12A - Special review in certain cases Section13 - Rectification of mistakes Section14 - Collection and recovery of compulsory deposit and penalty Section15 - Rounding off Section16 - Applicability of Chapter XV of Income-tax Act Section17 - Protection against attachment Section18 - Protection of action taken in good faith Section19 - Compulsory Deposit Scheme Section20 - Power to remove difficulties Section21 - Repeal and saving ScheduleI - SCHEDULE Amending Act1 - COMPULSORY DEPOSIT SCHEME (INCOME-TAX PAYERS) AMENDMENT ACT, 1981 Amending Act2 - COMPULSORY DEPOSIT SCHEME (INCOME-TAX PAYERS) AMENDMENT ACT, 1985

Madhya Bharat Taxes on Income (Validation) Act, 1954 [Repealed] Complete Act

Title: Madhya Bharat Taxes on Income (Validation) Act, 1954 [Repealed]

State: Central

Year: 1954

Preamble1 - MADHYA BHARAT TAXES ON INCOME (VALIDATION) ACT, 1954 Section1 - Short title Section2 - Definitions Section3 - Validation of action taken in connection with the levy, assessment and collection of certain taxes on income Section4 - Continuance of pending proceedings Repealing Act1 - DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000

Income Tax Act, 1961 Complete Act

Title: Income Tax Act, 1961

State: Central

Year: 1961

.....Section4 - Charge of income-tax Section5 - Scope of total income Section5A - Apportionment of income between spouses governed by Portuguese Civil Code Section6 - Residence in India Section7 - Income deemed to be received Section8 - Dividend income Section9 - Income deemed to accrue or arise in India Chapter III Section10 - Incomes not included in total income Section10A - Special provision in respect of newly established undertakings in free trade zone, etc. Section10AA - Special provisions in respect of newly established Units in Special Economic Zones Section10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings Section10BA - Special provisions in respect of export of certain articles or things Section10BB - Meaning of computer programmes in certain cases Section10C - Special provision in respect of certain industrial undertakings in North-Eastern Region Section11 - Income from property held for charitable or religious purposes Section12 - Income of trusts or institutions from contributions Section12A - Conditions as to registration of trusts, etc. Section12AA - Procedure for registration Section13 - Section 11.....

Agricultural Income-tax Act, 1957 Complete Act

Title: Agricultural Income-tax Act, 1957

State: Karnataka

Year: 1957

.....title, extent and commencement Section 2 - Definitions Chapter 2 Section 3 - Charge of Agricultural Income-Tax Section 4 - Application of the Act Section 5 - Computation of agricultural Income Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,. Section 5B - [Omitted] Section 6 - Assessment of income derived from lands partly within the State and party without Section 7 - Method of accounting Section 7A - Accounts to be maintained by certain assessees Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber Section 9 - Assessment of a Hindu undivided Family Section 10 - Liability of Court of Wards, Administrator-General, etc. Section 11 - Income from settlement, disposition etc. Section 12 - Exemption from assessment of income-tax Section 12A - Power of State Government to reduce, excempt or remit tax Section 13 - [Omitted] Section 14 - Non-residents Section 15 - Carrying forward of loss Section 16 - Certificate in respect of payment of tax by companies Chapter 3 Section 17 - Income-Tax Authotities Section 17A - Powers of Comissioner to transfer cases Chapter 4 Section 18 - Return of Income .....

Code of Criminal Procedure, 1898 Complete Act

State: Central

Year: 1898

.....(2) of Section 5, for the words 'but subject to any enactment', substitute the words 'but, save as otherwise provided by this Code, subject to any enactment'. [W.B. Act 8 of 1970, Section 3 and Sch., item 2]. (1) All offences under the Indian Penal Code shall be investigated, inquired into, tried and otherwise dealt with according to the provisions hereinafter contained. Trial of offences against other laws (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences. PART 2 CONSTITUTION AND POWERS OF CRIMINAL COURTS AND OFFICES: CHAPTER 2: OF THE CONSTITUTION OF CRIMINAL COURTS AND OFFICES: SECTION 6: Glasses of Criminal Courts: Besides the High Courts and the Courts constituted under any law other than this Code for the time being in force, there shall be five classes of Criminal Courts in [India], namely,- : State Amendments GUJARAT.-In its application to the State of Gujarat the amendment made in Section 6 is the.....

Indian Evidence Act, 1872 Complete Act

State: Central

Year: 1872

.....to another when the one is connected with the other in any of the ways referred to in the provisions of this Act relating to the relevancy of facts. "Facts in issue" " The expression "facts in issue" means and includes " any fact from which, either by itself or in connection with other facts, the existence, non-existence, nature or extent of any right, liability, or disability, asserted or denied on any suit or proceeding, necessarily follows. Explanation - Whenever, under the provisions of the law for the time being in force relating to Civil Procedure, any Court records an issue of fact, the fact to be asserted or denied in the answer to such issue is a fact in issue. Illustrations A is accused of the murder of B. At his trial the following facts may be in issue:- That caused A B's death; That A intended to cause Bs' death; That A had received grave and sudden provocation from B; That A, at the time of doing the act which caused B's death, was, by reason of unsoundness of mind, incapable of knowing its nature. "Documents" " "Documents" means any matter expressed of described upon any substance by means of letters, figures or marks, or by more than one of those means,.....

Indian Evidence Act 1872 Chapter 10

Title: Of the Examination of Witnesses

State: Central

Year: 1872

.....by the mere fact that he produces it, and cannot be cross-examined unless and until he is called as a witness. Section 140 - Witnesses to character Witnesses to character may be cross-examined and re-examined. Section 141 - Leading questions Any question suggesting the answer which the person pulling it wishes or expects to receive, is called a leading question. Section 142 - When they must not be asked Leading questions must not, if objected to by the adverse party, be asked in an examination-in-chief, or in a re-examination, except with the permission of the Court. The Court shall permit leading questions as to matters which are introductory or undisputed, or which have, in its opinion, been already sufficiently proved. Section 143 - When they may be asked Leading questions may be asked in cross-examination. Section 144 - Evidence as to matters in writing Any witness may be asked, whilst under examination whether any contract, grant or other disposition of property, as to which he is giving evidence, was not contained in a document, and if he says that it was, or if he is about to make any statement as to the contents of any document, which in the.....

Indian Evidence Act 1872 Part 3

Title: Production and Effect of Evidence

State: Central

Year: 1872

.....the burden of proving that fact is upon him. Illustrations (a) When a person does an act with some intention other than that which the character and circumstances of the act suggest, the burden of proving that intention is upon him. (b) A is charged with travelling on a railway without a ticket. The burden of proving that he had a ticket is on him Section 107 - Burden of proving death of person known to have been alive within thirty years When the question is whether a man is alive or dead, and it is shown that he was alive within thirty years, the burden of proving that he is dead is on the person who affirms it. Section 108 - Burden of proving that person is alive who has not been heard of for seven years 1 [Provided that when] the question is whether a man is alive or dead, and it is proved that he has not been heard of for seven years by those who would naturally have heard of him if he had been alive, the burden of proving that he is alive is 2 [shifted to] the person who affirms it. _______________________ 1. Substituted by Act 18 of 1872, section 9, for "when". 2. Substituted by Act 18 of 1972, section 9, for "on". Section 109 - Burden of.....

Indian Evidence Act 1872 Section 149

Title: Question Not to Be Asked Without Reasonable Grounds

State: Central

Year: 1872

No such question as is referred to in section 148 ought to be asked, unless the person asking it has reasonable grounds for thinking that the imputation which it conveys is well-founded. Illustrations (a) A barrister is instructed by an attorney or vakil that an important witness is a dakait. This is a reasonable ground for asking the witness whether he is a dakait. (b) A pleader is informed by a person in court that an important witness is a dakait. The informant, on being questioned by the pleader, gives satisfactory reasons for this statement. This is a reasonable ground for asking the witness whether he is a dakait. (c) A witness, of whom nothing whatever is known, is asked at random whether he is a dakait. There are here no reasonable grounds for the question. (d) A witness, of whom nothing whatever is known, being questioned as to his mode of life and means of living, gives unsatisfactory answers. This may be a reasonable ground for asking him if he is a dakait.