Bare Act Search Results

Income Tax Act, 1961 Section 10

Title: Incomes Not Included in Total Income

State: Central

Year: 1961

.....him as an employee of the employer from whose service he has retired; (10B) any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, at the time of his retrenchment: Provided that the amount exempt under this clause shall not exceed (i) an amount calculated in accordance with the provisions of clause (b) of section 25F of the Industrial Disputes Act, 1947 (14 of 1947); or (ii) such amount, not being less than fifty thousand rupees, as the Central Government may, by notification in the Official Gazette, specify in this behalf, whichever is less : Provided further that the preceding proviso shall not apply in respect of any compensation received by a workman in accordance with any scheme which the Central Government may, having regard to the need for extending special protection to the workmen in the undertaking to which such scheme applies and other relevant circumstances, approve in this behalf. Explanation : For the purposes of this clause (a) compensation received by a.....

INCOME TAX ACT, 1961 Chapter V

Title: INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

State: Central

Year: 1961

.....of sale thereof and where the property is converted into any other property by any method, such other property. Explanation 2: For the purposes of this section, income includes loss. Section 65 - Liability of person in respect of income included in the income of another person Where, by reason of the provisions contained in this Chapter or in clause (i) of section 27, the income from any asset or from membership in a firm of a person other than the assessee is included in the total income of the assessee, the person in whose name such asset stands or who is a member of the firm shall, notwithstanding anything to the contrary contained in any other law for the time being in force, be liable, on the service of a notice of demand by the Assessing Officer in this behalf, to pay that portion of the tax levied on the assessee which is attributable to the income so included, and the provisions of Chapter XVIID shall, so far as may be, apply accordingly: Provided that where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay the tax which is attributable to the income from the assets so included.

Wealth-tax Act, 1957 Section 4

Title: Net Wealth to Include Certain Assets

State: Central

Year: 1957

.....in sub-clause (ii) shall apply in respect of suchassets as have been acquired by the minor child out of his income referred to in the proviso tosub-section (1A)of section 64of the Income-tax Act and which are held by him on the valuation date: Providedalso that where the assets held by a minor child are to be included in computingthe net wealth of an individual, such assets shall be included,- (a) where the marriage ofhis parents subsists, in the netwealth of that parent whose net wealth excluding the assets of the minor childso includible under this sub-section) is greater; or (b) where the marriage ofhis parents does not subsist, in thenet wealth of that parent who maintains the minor child in the previous year asdefined in section 3of the Income-tax Act, andwhere any such assets are once included in the net wealth of either parent, anysuch assets shall not be included in the net wealth of the other parent in anysucceeding year unless the Assessing Officer is satisfied, after giving thatparent an opportunity of being heard, that it is necessary so to do.] 1 [(b)of an assessee who is a partner in a firm or a member of an association of persons (notbeing a co-operative.....

The Collection of Entertainments Duty on Cable Television (Including Entertainments Duty Leviable on Directtohome (Dth) Broadcasting Service) by Way of Public Auction Rules, 2003 Complete Act

State: Central

Year: 2003

.....a person registered as a Cable Operator under section 3 of the Central Act; (d) "Central Act" means the Cable Television Networks (Regulation) Act. 1995 (Act No. 7 of 1995); (e) "Government" means the Government of Maharashtra in the Department of Revenue and Forests; (f) "Person" means a person as defined in the Central Act; (g) "Territorial Unit" means ordinarily a district or a Municipal Corporation or a Municipal Council or a designated area of a Municipal Corporation or of a Municipal Council or any other area of a district as may be declared by the Government or the Collector from time to time, (h) "Upset price" means a notional aggregate of the entertainment duty leviable on all the cable connections and the duty leviable on Direct-to-Home broadcasting service in a territorial unit (2) Words and expressions used in these rules but not defined shall have the meanings respectively assigned to them in the Act. RULE 03: DETERMINATION OF UPSET PRICE The Government may, by general or special order determine upset price for every territorial unit. RULE 04: COLLECTION OF ENTERTAINMENTS DUTY (l) The Government may, lease by public auction the .....

Tamil Nadu Acquisition, Transfer and Taking over of the Administration of Cable Television Network (Including Multiple Service Optical Transport System) Act, 2006 Complete Act

State: Tamil Nadu

Year: 2006

.....Commissioner of Payments appointed under Section 13; f. "Company" means a Company or any corporate body as defined in Section 3 of the Companies Act, 1956 (Act 1 of 1956) and includes a firm or other association of individuals and such other persons included in the definition of "person" in Section 2(i); g. "Custodian" means the person who is so appointed in terms of the provisions of this Act to function as the Custodian; h. "Director", in relation to a firm, means a partner in the firm; i. "Government" means the State Government; j. "Multiple Service Optical Transport System" means a system wherein Television signals transmitted by telecasting stations into the air have been received by means of a device or apparatus wherein the receiver may receive either a single telecasting system or multiple telecasting system of various Television establishments which are thereafter sent through optical transport system or any other mode for further onward transmission so as to achieve the purpose of giving signals by connecting to receiver sets, namely Television sets, of consumers; k. "Person" means" 1. an individual who is a citizen of India; 2. an association.....

Income Tax Act, 1961 Section 64

Title: Income of Individual to Include Income of Spouse, Minor Child, Etc.

State: Central

Year: 1961

.....individual has, at any time after the 31st day of December, 1969, been converted by the individual into property belonging to the family through the act of impressing such separate property with the character of property belonging to the family or throwing it into the common stock of the family or been transferred by the individual, directly or indirectly, to the family otherwise than for adequate consideration (the property so converted or transferred being hereinafter referred to as the converted property), then, notwithstanding anything contained in any other provision of this Act or in any other law for the time being in force, for the purpose of computation of the total income of the individual under this Act for any assessment year commencing on or after the 1st day of April, 1971, (a) the individual shall be deemed to have transferred the converted property, through the family, to the members of the family for being held by them jointly; (b) the income derived from the converted property or any part thereof shall be deemed to arise to the individual and not to the family; (c) where the converted property has been the subject matter of a partition (whether partial or.....

The Mizoram (Sales of Petroleum and Petroleum Products Including Motor Spirit and Lubricants)taxation Act, 1973 Complete Act

State: Mizoram

Year: 1973

.....procedure of officers appointed to administer justice in the Lushai Hills,' made by the Governor of Assam under section 6 of the Scheduled Districts Act. 1874; (Central Act 14) (3) "Commissioner" means the Commissioner appointed under section 5; (4) "dealer" means any person who sells taxable goods:- (a) manufactured, made or processed by him in the State of Mizoram (b) brought by him into the Mizoram State; or (c) obtained by him in the State of Mizoram otherwise than by purchase. Explanation : The manager or agent of a dealer who resides outside the Mizoram State and sells taxable goods brought by him into the Mizoram State from any place outside that territory shall, in respect of such business, be a dealer for the purpose of this Act; (5) "Lubricant" means any form of oil or other lubricating substance primarily used for lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of spindle oils, cutting oils and hydraulic brake fluids; (6).....

Indian Medical Council Act, 1956 Section 13

Title: Recognition of Medical Qualifications Granted by Certain Medical Institutions Whose Qualifications Are Not Included in the First or Second Schedule

State: Central

Year: 1956

.....for enrolment on any State Medical Register or for entering his name in the Indian Medical Register. (4C) Nothing contained in sub-sections (4A) and (4B) shall apply to the medical qualifications referred to in section 14 for the proposes of that section."] (5) Any medical institution in India which is desirous of getting a medical qualification granted by it included in Part I of the Third Schedule may apply to the Central Government to have such qualification recognised and the Central Government, after consulting the Council, may, by notification in the Official Gazette, amend Part I of the Third Schedule so as to include such qualification therein, and any such notification may also direct that an entry shall be made in the last column of Part I of the Third Schedule against such medical qualification declaring that it shall be a recognised medical qualification only when granted after a specified date. _________________________ 1. Inserted by The Indian Medical Council (Amdt) Act, 2001 w.e.f. 03.09.2001. 2. The words "or State" omitted by Act 24 of 1964 w.e.f 16.06.1964.

Central Excise Tariff Act, 1985 Chapter 4

Title: Dairy Produce; Birds Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

State: Central

Year: 1985

.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 7. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. SUB-HEADING NOTES 1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents,1[that is], whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90). SUPPLEMENTARY NOTE In this Chapter, "wild animal" means wild animal as defined in the Wild Life.....

Central Excise Tariff (Amendment) Act, 2004 Chapter IV

Title: Dairy Produce; Birds Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

State: Central

Year: 2004

.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 7. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. SUB-HEADING NOTES 1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90). SUPPLEMENTARY NOTE In this Chapter, "wild animal" means wild animal as defined in the Wild Life.....