Bare Act Search Results

Finance Act, 2012, (Central) Section 79

Title: Amendment of Section 206c

State: Central

Year: 2012

.....at the end,-- (I) for clause (a), the following clauses shall be substituted, namely:-- (a) "accountant" shall have the meaning assigned to it in the Explanation to sub-section (2) of section 288; (aa) "buyer" with respect to-- (i) sub-section (1) means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified in the Table in sub-section (1) or the right to receive any such goods but does not include,-- (A) a public sector company, the Central Government, a State Government, and an embassy, a High Commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or (B) a buyer in the retail sale of such goods purchased by him for personal consumption; (ii) sub-section (1D) means a person who obtains in any sale, goods of the nature specified in the said sub-section; (ab) "jewellery" shall have the meaning assigned to it in the Explanation to sub-clause (ii) of clause (14) of section 2.'; (II) in clause (c), after the words, brackets and figure "in sub-section (1)", the words, brackets, figure and letter "or sub-section (1D)" shall be inserted.

Taxation Laws (Amendment) Act, 2003 Chapter II

Title: Amendments to the Income-tax Act, 1961

State: Central

Year: 2003

.....the total income of the assessee: Provided that where in computing the total income of the undertaking for any assessment year, deduction under section 10A or section 10B has been claimed, the undertaking shall not be entitled to the deduction under this section: Provided further that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2010 and subsequent years. (2) This section applies to any undertaking which fulfils the following conditions, namely:-- (a) it manufactures or produces the eligible articles or things without the use of imported raw materials; (b) it is not formed by the splitting up, or the reconstruction, of a business already in existence: Provided that this condition shall not apply in respect of any undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section; (c) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. .....

Taxation Laws (Amendment) Act, 2003 Section 9

Title: Amendment of Section 206c

State: Central

Year: 2003

.....in the prescribed manner to the effect that the goods referred to in column (2) of the aforesaid Table are to be utilised for the purposes of manufacturing, processing or producing articles or things and not for trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Chief Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh day of the month next following the month in which the declaration is furnished to him."; (c) in sub-section (3), for the words "seven days", the words "the prescribed time" shall be substituted; (d) in sub-section (5), for the words "ten days from the date of debit", the words "such period as may be prescribed from the time of debit" shall be substituted; (e) in sub-section (7), for the words "one and one-fourth per cent.", the words "one per cent." shall be substituted; (f) in the Explanation occurring at the end, in clause (a), for sub-clauses (i) and (ii), the following sub-clauses shall be substituted, namely:-- "(i) a public sector company, the Central Government, a State Government, and an embassy, a high.....

Finance Act, 1988 Chapter III

Title: Direct Taxes

State: Central

Year: 1988

.....Section 23 - Substitution Of New Section For Section 80CCA 23 Substitution Of New Section For Section 80CCA. For section 80CCA of the Income-tax Act [as inserted by section 34 of the Finance Act, 1987 (11 of 1987)], the following section shall be substituted, namely :- '80CCA. Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. - (1) Where an assessee, being - (a) an individual, or (b) a Hindu undivided family, or (c) an association of persons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, has in the previous year - (i) deposited any amount in accordance with such scheme as the Central Government may, by notification in the Official Gazette, specify in this behalf (hereafter in the section referred to as the National Savings Scheme); or (ii) paid any amount to effect or to keep in force a contract for such annuity plan of the Life Insurance Corporation as the Central Government may, by notification in the Official Gazette, specify, .....

Finance Act, 1988 Section 4

Title: Amendment of Section 10

State: Central

Year: 1988

.....be inserted with effect from the 1st day of April, 1989, namely :- '(31) in the case of an assessee who carries on the business of growing and manufacturing rubber, coffee, cardamom or such other commodity in India, as the Central Government may, by notification in the Official Gazette, specify in this behalf, the amount of any subsidy received from or through the concerned Board under any such scheme for replantation or replacement of rubber plants, coffee plants, cardamom plants or plants for the growing of such other commodity or for rejuvenation or consolidation of areas used for cultivation of rubber, coffee, cardamom or such other commodity as the Central Government may, by notification in the Official Gazette, specify : Provided that the assessee furnishes to the Assessing Officer, along with his return of income for the assessment year concerned or within such further time as the Assessing Officer may allow, a certificate from the concerned Board, as to the amount of such subsidy paid to the assessee during the previous year. Explanation : In this clause, "concerned Board" means - (i) in relation to rubber, the Rubber Board constituted under section 4 of the.....

Standards of Weights and Measures Act, 1976 Complete Act

State: Central

Year: 1976

.....THE PROVISIONS OF ANY OTHER LAW -The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this Act or in any instrument having effect by virtue of any enactment other than this Act. PART 02: ESTABLISHMENT OF STANDARDS OF WEIGHTS AND MEASURES CHAPTER 01: STANDARD UNITS SECTION 04: UNITS OF WEIGHT OR MEASURE TO BE BASED ON METRIC SYSTEM (1)Every unit of weight or measure shall be based on the units of the metric system. (2) For the purpose of sub-section (1),- (a) the international system of units as recommended by the Central Conference on Weights and Measures, and (b) such additional units as may be recommended by the International Organization of Legal Metrology, shall be the units of the metric system. SECTION 05: BASE UNIT OF LENGTH (1) The base unit of length shall be the metre. (2) The 'metre' is the length equal to 1650763.73 wave lengths in vacuum of the radiation corresponding to the transition between the levels 2p10 and 5d5 of the krypton-86 atom. SECTION 06: BASE UNIT OF MASS (1) The base unit of mass shall be the kilogram. (2) The 'kilogram' is the unit of mass; it is equal to the.....

Foreign Marriage Act, 1969 Chapter I

Title: Preliminary

State: Central

Year: 1969

.....waters of such a country or place; (d) "Marriage Officer" means a person appointed under section 3 to be a Marriage Officer; (e) "official house", in relation to a Marriage Officer, means-- (i) the official house of residence of the officer; (ii) the office in which the business of the officer is transacted; (iii) a prescribed place; and (f) "prescribed" means prescribed by rules made under this Act. Section 3 - Marriage Officers For the purposes of this Act, the Central Government may, by notification in the Official Gazette, appoint such of its diplomatic or consular officers as it may think fit to be Marriage Officers for any foreign country. Explanation.--In this section, "diplomatic officer" means an ambassador, envoy, minister, high commissioner, commissioner, charge d' affairs or other diplomatic representative or a counsellor or secretary of an embassy, legation or high commission.

Foreign Marriage Act, 1969 Section 3

Title: Marriage Officers

State: Central

Year: 1969

For the purposes of this Act, the Central Government may, by notification in the Official Gazette, appoint such of its diplomatic or consular officers as it may think fit to be Marriage Officers for any foreign country. Explanation.--In this section, "diplomatic officer" means an ambassador, envoy, minister, high commissioner, commissioner, charge d' affairs or other diplomatic representative or a counsellor or secretary of an embassy, legation or high commission.

Foreign Marriage Act, 1969 Complete Act

State: Central

Year: 1969

.....being entered in the Marriage Certificate Book by the Marriage Officer, the certificate shall be deemed to be conclusive evidence of the fact that a marriage under this Act has been solemnized, and that all formalities respecting the residence of the party concerned previous to the marriage and the signatures of witnesses have been complied with. SECTION 15: VALIDITY OF FOREIGN MARRIAGES IN INDIA Subject to the other provisions contained in this Act a marriage solemnized in the manner provided in this Act shall be good and valid in law. SECTION 16: NEW NOTICE WHEN MARRIAGE NOT SOLEMNIZED WITHIN SIX MONTHS - Whenever a marriage is not solemnized within six months from the date on which notice thereof has been given to the Marriage Officer as required under section 5-or where the record of a case has been transmitted to the Central Government under section 10-, or where an appeal has been preferred to the Central Government under section 11-, within three months from the date of decision of the Central Government in such case or appeal, as the case may be, the notice and all other proceedings arising therefrom shall be deemed to have lapsed, and no Marriage Officer.....

Finance Act, 1966 Complete Act

State: Central

Year: 1966

.....repealed SECTION 41: AMENDMENT OF ACT 18 OF 1958 - [Note.- This section amended the Gift-tax Act. 1958-, which were then incorporated in that Act.] SECTION 42: REPEAL OF ACT 14 OF 1963 -The Super Profits Tax Act, 1963, is hereby repealed. SECTION 43: AMENDMENT OF ACT 7 OF 1964 - [Note.- This section amended Companies (Profits) Surtax Act, 1964, which were then incorporated in that Act.] SECTION 44: SPECIAL DUTIES OF CUSTOMS (1)" In the case of goods chargeable with a duty of customs which is specified in the first Schedule to the Indian Tariff Act, 1934(hereinafter referred to as the Tariff Act), or in that Schedule as amended by a subsequent Central Act, if any, or in that Schedule read with any notification of the Central Government for the time being in force, there shall be levied and collected as an addition to, and in the same manner as, the total amount so chargeable, a special duty of customs equal to 10 per cent. of such amount: Provided that in computing the total amount so chargeable, any duty chargeable under section 2A of the Tariff Actorsection 45-of this Act shall not be included. (2) Sub-section (1) shall cease to have effect after the 31st day of May,.....