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Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 Complete Act

Title: Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

State: Central

Year: 2002

Preamble1 - Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 ChapterI - Preliminary Section1 - Short Title, Extent and Commencement Section2

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Finance Act, 2008 Section 65

Title: Intangible fixed assets: related parties

State: Central

Year: 2008

Matched in: Title Intangible fixed assets: related parties

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Finance Act, 2012, (Central) Section 34

Title: Amendment of Section 92b

State: Central

Year: 2012

furniture, commodity or any other article, product or thing; (b) the purchase, sale, transfer, lease or use of intangible property, including the transfer of ownership or the provision of use of rights regarding land use, copyrights, patents, … with an associated enterprise, irrespective of the fact that it has bearing on the profit, income, losses or assets of such enterprises at the time of the transaction or at any future date; (ii) the expression "intangible

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Brief the judgments behind these acts

Finance (No. 2) Act, 1998 Chapter III

Title: Direct Taxes

State: Central

Year: 1998

on by it as a result of which the firm sells or otherwise transfers any capital asset or intangible asset to the company: Provided that-- (a) all the assets and liabilities of the firm relating to the business … it as a result of which the sole proprietary concern sells or otherwise transfers any capital asset or intangible asset to the company: Provided that-- (a) all the assets and liabilities of the sole proprietary concern relating to

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Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 Section 6

Title: Subs. by s. 4, ibid., for clause

State: Central

Year: 2002

or financial lease or conditional sale or under any other contract or obtaining assignment or licence of any intangible asset or purchase of debt securities;] (l) “financial asset” means debt or receivables and includes- (i) a claim to … to enable the borrower to acquire such tangible asset; or (vb) any right, title or interest on any intangible asset or licence or assignment of such intangible asset, which secures the obligation to pay any unpaid portion of

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Income Tax Act, 1961 Section 32

Title: Depreciation

State: Central

Year: 1961

know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, owned wholly or partly, by the assessee … (1) 1[In respect of depreciation of (i) buildings, machinery, plant or furniture being tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature,

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Income Tax Act, 1961 Section 47

Title: Transactions Not Regarded as Transfer

State: Central

Year: 1961

Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986); 10[(xiii) 11[any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in … and Exchange Board of India Act, 1992 (15 of 1992);] 18[(xiiib) any transfer of a capital asset or intangible asset by a private company or unlisted public company (hereafter in this clause referred to as the company) to

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Electricity (Supply) Act, 1948 [Repealed] Schedule VI

Title: The Sixth Schedule

State: Central

Year: 1948

in respect of any fixed assets which has ceased to be available for use;] (b) the cost of intangible assets 7 [including expenses on account of new capital issue]; (c) the original cost of works in progress; … one per centum and not more than one-half of one per centum to the original cost of fixed assets, provided that if the said reserve exceeds, or would by such appropriation, be caused to exceed, five per

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Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 Section 4

Title: Ins. by Act 1 of 2013, s. 2

State: Central

Year: 2002

financial lease or conditional sale or under any other contract; (ii) any right, title or interest on any intangible asset or licence or assignment of such intangible asset, which secures the obligation to pay any unpaid portion of … other contract; (ii) any right, title or interest on any intangible asset or licence or assignment of such intangible asset, which secures the obligation to pay any unpaid portion of the purchase price of such intangible asset or

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Finance Act 2001 Chapter 3

Title: Direct Taxes

State: Central

Year: 2001

(i) for the portion beginning with the words "where a firm is succeeded" and ending with the words "intangible asset to the company", the following shall be substituted, namely :- "any transfer of a capital asset or intangibleasset to the company", the following shall be substituted, namely :- "any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in

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