Bare Act Search Results

West Bengal National University of Juridical Sciences Act, 1999 Complete Act

State: West Bengal

Year: 1999

WEST BENGAL NATIONAL UNIVERSITY OF JURIDICAL SCIENCES ACT, 1999 WEST BENGAL NATIONAL UNIVERSITY OF JURIDICAL SCIENCES ACT, 1999 5 of 1999 An Act to establish and incorporate a National University of Juridical Sciences at Calcutta in West Bengal. WHEREAS the Committee appointed by the Chief Justices' Conference on Legal Education and Training (1993) has recommended the establishment in each State of an institution on the model of the National Law School of India University at Bangalore; AND WHEREAS the All India Law Ministers' Conference (1995) has resolved to set up in each State a Law School modelled on the lines of the National Law School of India University at Bangalore for improving the quality of professional legal education; AND WHEREAS it is considered necessary to encourage the establishment of such a national level institution of excellence in higher learning of law in the State of West Bengal; AND WHEREAS it is deemed expedient to establish the National University of Juridical Sciences for the purpose hereinafter appearing; Assent of the President first published in the Calcutta Gazette. Extraordinary, dated the 3rd August, 1999. It is hereby enacted as.....

Income Tax Act, 1961 Section 174A

Title: Assessment of Association of Persons or Body of Individuals or Artificial Juridical Person Formed for a Particular Event or Purpose

State: Central

Year: 1961

Notwithstanding anything contained in section 4, where it appears to the Assessing Officer that any association of persons or a body of individuals or an artificial juridical person, formed or established or incorporated for a particular event or purpose is likely to be dissolved in the assessment year in which such association of persons or a body of individuals or an artificial juridical person was formed or established or incorporated or immediately after such assessment year, the total income of such association or body or juridical person for the period from the expiry of the previous year for that assessment year up to the date of its dissolution shall be chargeable to tax in that assessment year, and the provisions of sub-sections (2) to (6) of section 174 shall, so far as may be, apply to any proceedings in the case of any such person as they apply in the case of persons leaving India.]

Income Tax Act, 1961 Section 174A

Title: Ja.-association of Persons or Body of Individuals or Artificial Juridical Person Formed for a Particular Event or Purpose

State: Central

Year: 1961

1[JA.- Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose ___________________ 1. Sub-heading JA, consisting of section 174A, inserted by the Finance Act, 2002, w.e.f. 1-4-2002.

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

Promissory Notes (Stamp) Act, 1926 [Repealed] Repealing Act 1

Title: Finance Act, 2006

State: Central

Year: 1926

.....byParliament in the Fifty-seventh Year of the Republic of India as follows:- CHAPTER I. PRELIMINARY 1. Short title and commencement (1) This Act may becalled the Finance Act, 2006. (2) Save as otherwiseprovided in this Act, sections 2 to 57 shall be deemed to have come into forceon the 1st day of April, 2006. CHAPTER II. RATES OF INCOME-TAX 2. Income-tax (1) Subject to theprovisions of sub-sections (2) and (3), for the assessment year commencing onthe 1st day of April, 2006, income-tax shall be charged at the rates specifiedin Part I of the First Schedule and such tax as reduced by the rebate ofincome-tax calculated under Chapter VIII-A of the Income-tax Act, 1961(43 of1961) (hereinafter referred to as the Income-tax Act) shall be increased by asurcharge for purposes of the Union calculated in each case in the mannerprovided therein. (2) In the cases towhich Paragraph A of Part I of the First Schedule applies, where the assesseehas, in the previous year, any net agricultural income exceeding five thousandrupees, in addition to total income, and the total income exceeds one lakhrupees, then,-- (a) the netagricultural income shall be taken into account, in the.....

Finance Act, 2002 Complete Act

State: Central

Year: 2002

.....Be it enacted by Parliament in the Fifty-third Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT -(1) This Act may be called the Finance Act, 2002. (2) Save as otherwise provided in this Act, Sections 2-to116-shall be deemed to have come into force on the 1st day of April, 2002. 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, 2002, income tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate 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 account, in the manner provided.....

Finance Act, 2002 Chapter III

Title: Direct Taxes

State: Central

Year: 2002

.....into with the Government of India. Explanation.--For the purposes of this clause,--(i) "agreement" includes any arrangement or understanding or action in concert,-- (A) whether or not such arrangement, understanding or action is formal or in writing; or (B) whether or not such arrangement, understanding or action is intended to be enforceable by legal proceedings; (ii) "service" means service of any description which is made available to potential users arid includes the provision of services in connection with business of any industrial or commercial nature such as accounting, banking, communication, conveying of news or information, advertising, entertainment, amusement, education, financing, insurance, chit funds, real estate, construction, transport, storage, processing, supply of electrical or other energy, boarding and lodging.'. Section 14 - Amendment of section 32 In section 32 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2003,-- (a) in clause (ii).-- (i) in the second proviso, for the words, brackets and figures "or clause (ii)", at both the places where they occur, the words, brackets, figures and letter "or clause.....

Income Tax Act, 1961 Chapter XV

Title: Liability in Special Cases

State: Central

Year: 1961

.....of persons or body of individuals (other than a company or a co-operative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India) in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of the association or body at the maximum marginal rate: Provided that, where the total income of any member of such association or body is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the association or body at such higher rate. (2) Where, in the case of an association of persons or body of individuals as aforesaid [not being a case falling under sub-section (1)], - (i) the total income of any member thereof for the previous year (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of that member under the Finance Act of the relevant year, tax shall be charged on the total income of the association or body at the maximum marginal rate; (ii) any member.....

Finance Act 2008 Chapter 2

Title: Rates of Income-tax

State: Central

Year: 2008

.....in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or Chapter XII-H or section 115JB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of 8[the Income-tax Act, 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: Provided that the amount of income-tax computed in accordance with the provisions of section 111A or section 112 shall be increased by a surcharge, for purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule: Provided further that in respect of any income chargeable to tax under sections 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115BBC, 115E and 115JB or fringe benefits chargeable to tax under section 115WA of the Income-tax Act, the amount of income-tax computed under this subsection shall be increased by a surcharge, for purposes of the Union, calculated,-- (a) in the case of every.....

Finance Act 2008 Section 2

Title: Income Tax

State: Central

Year: 2008

.....in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or Chapter XII-H or section 115JB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of 8[the Income-tax Act, 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: Provided that the amount of income-tax computed in accordance with the provisions of section 111A or section 112 shall be increased by a surcharge, for purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule: Provided further that in respect of any income chargeable to tax under sections 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115BBC, 115E and 115JB or fringe benefits chargeable to tax under section 115WA of the Income-tax Act, the amount of income-tax computed under this subsection shall be increased by a surcharge, for purposes of the Union, calculated,-- (a) in the case of every.....