Bare Act Search Results

Finance Act, 1982 Chapter III

Title: Direct Taxes

State: Central

Year: 1982

.....and the rate at which the amount of deduction under sub-section (1) is to be calculated, the Central Government shall have regard to the following factors, namely :- (a) the cost of manufacture or production of such goods or merchandise and prices of similar goods or merchandise in the foreign markets; (b) the need to develop foreign markets for such goods or merchandise; (c) the need to earn foreign exchange; (d) any other relevant factor. (5) The deduction under sub-section (1) for any assessment year shall not exceed ten per cent. of the amount of income-tax otherwise payable by the assessee for that assessment year on the amount of profits and gains derived from the export of such goods or merchandise out of India. Explanation : For the purposes of this sub-section, the amount of income-tax otherwise payable by the assessee for an assessment year on the profits and gains derived from the export of such goods or merchandise out of India shall be - (a) in a case where the total income for that assessment year consists only of such profits and gains, the amount of income-tax chargeable (without any deduction under this section) on the total income; (b) in a case.....

Chit Funds Act, 1982 Complete Act

State: Central

Year: 1982

..... (a) that the security offered by the foreman under section 20 is insufficient; (b) that the foreman had been convicted of any offence under this Act or under any other Act regulating chit business and sentenced to imprisonment for any such offence; (c) that the foreman had defaulted in the payment of fees or the filing of any statement or record required to be paid or filed under this Act or had violated any of the provisions of this Act or the rules made thereunder; (d) that the foreman had been convicted of any offence involving moral turpitude and sentenced to imprisonment for any such offence unless a period of five years has elapsed since his release: Provided further that before refusing to register a chit under the first proviso, the foreman shall be given a reasonable opportunity of being heard. (3) Every endorsement made under sub-section (2) shall be conclusive evidence that the chit is duly registered under this Act and the registration of a chit shall lapse if the declaration by the foreman under sub-section (1) of section 9-is not filed within three months from the date of such endorsement or within such further period or periods not exceeding three months in.....

Finance Act, 1982 Complete Act

State: Central

Year: 1982

.....1982-83 Be it enacted by Parliament in the Thirty-third Year of the Republic of India as follows: SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called The Finance Act, 1982. (2)Sections 2-to29-,Sections 31-to42-andSections 55-to57-shall, save as otherwise provided in this Act, be deemed to have come into force on the 1st day of April, 1982, andSection 30-shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 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, 1982, income-tax shall be charged at the rates specified in Part I of the First Schedule and 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 sub-paragraph I or sub-paragraph II of Paragraph A of Pan I of the First Schedule applies, where the asscssee has, in the previous year, any net agricultural income exceeding.....

The Tamil Nadu Debt Relief Act (L of 1982) Complete Act

State: Tamil Nadu

Year: 1982

.....years or in both the two financial years, immediately preceding the 1st day of April, 1981, been assessed to income-tax under the Income-Tax Act 1961, (Central Act XLIII of 1961) or under the income-tax law in force in any foreign country; or (ii) has, in either of the two financial years, or in both the two financial years, immediately preceding the 1st day of April, 1981, been assessed to sales tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act I of 1959) or under the Central Sales Tax Act, 1956 (Central Act LXXIV of 1956); or (iii) has in any one or more within the four half years, or in all the four half years immediately preceding the 1st October, 1981, been assessed to property or house tax in respect of buildings or lands other than agricultural lands, under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act, V of 1920), the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act XV of 1971), the Coimbatore City Municipal Corporation Act, 1681 (Tamil Nadu Act XXV of 1981), the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) the.....

West Bengal Entertainmentcumamusement Tax Act, 1982 Complete Act

State: West Bengal

Year: 1982

.....first day of January and ending on the thirty-first day of 66. Word subst. by W.B. Act 8 of 1998. [ December; ] 77. Clause (f) first inst. by W.B. Act 8 of 1998, then subst. by W.B. Act 3 of 2000. (f) "enrolled" means enrolled under sub-clause (d) of sub-section (4c) of section 4A or clause (b) of sub-section (3) of section 4BB; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (g) "luxury-cum-entertainment product" means any product which is ordinarily used for providing audio, visual or audio-visual entertainment, as may be specified by the State Government by notification; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (h} "notification" means a notification published in the Official Gazette; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (i} "value of supply" means the valuable consideration received or receivable by any person at the time of supply of any luxury-cum-entertainment product at the first instance. Section 3 Taxing authorities (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act. (2) The State Government may appoint persons.....

Finance Act, 1982 Section 34

Title: Amendment of Section 5

State: Central

Year: 1982

.....in convertible foreign exchange remitted from a country outside India in accordance with the provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules made thereunder. Explanation : For the purposes of this clause, - (a) a person shall be deemed to be of Indian origin if he or either of his parents or any of his grand-parents was born in undivided India; (b) an individual shall be deemed to be not resident in India during the year ending on the valuation date if in respect of that year the individual is not resident in India within the meaning of the Income-tax Act; (c) "convertible foreign exchange" means foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Regulation Act, 1973 (46 of 1973), and any rules made thereunder; (xvid) such Capital Investment Bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf;'; (b) in sub-section (1A), - (i) for the words, brackets, figures and letter "in clauses (iva), (xv)", the words, brackets and figures "in clause (xv)" shall be substituted; (ii) for the.....

Ear Drums and Ear Bones (Authority for Use for Therapeutic Purposes) Act, 1982 [Repealed] Repealing Act 1

Title: Transplantation of Human Organs Act, 1994

State: Central

Year: 1982

.....made under this Act; (m) "recipient" means a person into whom any human organ is, or is proposed to be, transplanted; (n) "registered medical practitioner" means a medical practitioner who possesses any recognised medical qualification as defined in clause (h) of section 2 of the Indian Medical Council Act, 1956, and who is enrolled on a State Medical Register as defined in clause (k) of that section; (o) "therapeutic purposes" means systematic treatment of any disease or the measures to improve health according to any particular method or modality; and (p) "transplantation" means the grafting of any human organ from any living person or deceased person to some other living person for therapeutic purposes. 3. Authority for removal of human organs (1) Any donor may, in such manner and subject to such conditions as may be prescribed, authorise the removal, before his death, of any human organ of his body for therapeutic purposes. (2) If any donor had, in writing and in the presence of two or more witnesses (at least one of whom is a near relative of such person), unequivocally authorised at any time before his death, the removal of any human organ of his body, after.....

Eyes (Authority for Use for Therapeutic Purposes) Act, 1982 [Repealed] Repealing Act 1

Title: Transplantation of Human Organs Act, 1994

State: Central

Year: 1982

.....made under this Act; (m) "recipient" means a person into whom any human organ is, or is proposed to be, transplanted; (n) "registered medical practitioner" means a medical practitioner who possesses any recognised medical qualification as defined in clause (h) of section 2 of the Indian Medical Council Act, 1956, and who is enrolled on a State Medical Register as defined in clause (k) of that section; (o) "therapeutic purposes" means systematic treatment of any disease or the measures to improve health according to any particular method or modality; and (p) "transplantation" means the grafting of any human organ from any living person or deceased person to some other living person for therapeutic purposes. 3. Authority for removal of human organs (1) Any donor may, in such manner and subject to such conditions as may be prescribed, authorise the removal, before his death, of any human organ of his body for therapeutic purposes. (2) If any donor had, in writing and in the presence of two or more witnesses (at least one of whom is a near relative of such person), unequivocally authorised at any time before his death, the removal of any human organ of his body, after.....

Finance Act, 1982 Section 4

Title: Amendment of Section 10

State: Central

Year: 1982

.....on moneys standing to his credit in a Non-resident (External) Account in any bank in India in accordance with the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules made thereunder. Explanation : In this clause, "person resident outside India" shall have the meaning assigned to it in clause (q) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973);'; (b) after clause (4A), the following clause shall be inserted with effect from the 1st day of April, 1983, namely :- '(4B) in the case of an individual, being a citizen of India or a person of Indian origin, who is a non-resident, any income from interest on such savings certificates issued by the Central Government as that Government may, by notification in the Official Gazette, specify in this behalf : Provided that the individual has subscribed to such certificates in convertible foreign exchange remitted from a country outside India in accordance with the provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules made thereunder. Explanation : For the purposes of this clause, - (a) a person shall be deemed to be of Indian origin if he, or either of his.....

Finance Act, 1982 Section 2

Title: Income-tax

State: Central

Year: 1982

.....and the sum so arrived at shall be the income-tax in respect of the total income. (3) In cases to which the provisions of Chapter XII or section 164 or section 164A or section 167A of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as the Income-tax Act) apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. (4) In cases in which tax has to be deducted under sections 193, 194, 194A, 194B, 194BB, 194D and 195 of the Income-tax Act at the rates in force, the deduction shall be made at the rates specified in Part II of the First Schedule. (5) Subject to the provisions of sub-section (6), in cases in which income-tax has to be calculated under the first proviso to sub-section (5) of section 132 of the Income-tax Act or charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said Act or deducted under section 192 of the said Act from income chargeable under the head "Salaries" or deducted under sub-section (9).....