Title : Amendment of Section 88
State : Central
Year : 1996
In section 88 of the Income-tax Act, with effect from the 1st day of April, 1997, - (a) in sub-section (2), after clause (xv), the following clauses shall be inserted, namely :- '(xvi) as subscription to equity shares or debentures forming part of any eligible issue of capital approved by the Board on an application made by a public company in the prescribed form : Provided that where a deduction is claimed and allowed under this clause with reference to the cost of any equity shares or debentures, the cost of such shares or debentures shall not be taken into account for the purposes of sections 54EA and 54EB. Explanation : For the purposes of this clause, - (i) "eligible issue of capital" means an issue made by a public company formed and registered in India and the issue is..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 139
State : Central
Year : 1996
In section 139 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1997, - (a) the Explanation shall be renumbered as Explanation 1 and in the Explanation 1 as so renumbered, in clause (b), for sub-clause (i), the following sub-clause shall be substituted, namely :- "(i) in a case where the accounts of the assessee are required under this Act or any other law to be audited or where the report of an accountant is required to be furnished under section 80HHC or section 80HHD or where the prescribed certificate is required to be furnished under section 80R or section 80RR or sub-section (1) of section 80RRA, or in the case of a co-operative society or in the case of a working partner of a firm whose accounts are required under this Act or any other law to..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 4
State : Central
Year : 1996
In section 4 of the Wealth-tax Act, with effect from the 1st day of April, 1997, for sub-section (7), the following sub-sections shall be substituted, namely :- "(7) Where the assessee is a member of a co-operative society, company or other association of persons and a building or part thereof is allotted or leased to him under a house building scheme of the society, company or association, as the case may be, the assessee shall, notwithstanding anything contained in this Act or any other law for the time being in force, be deemed to be the owner of such building or part and the value of such building or part, shall be included in computing the net wealth of the assessee; and, in determining the value of such building or part, the value of any outstanding instalments of the amount..... View Complete Act List Judgments citing this sectionTitle : Issue of Rs. 1136,92,35,051 out of the Consolidated Fund of India to Meetcertain Expenditure for the Year Ended on the 31st Day of March, 2004
State : Central
Year : 2006
2. From and out of the Consolidated Fund of India the sums specified in column 3 of the Schedule amounting in the aggregate to the sum of one thousand one hundred and thirty-six crores, ninety-two lakhs, thirty-five thousand and fifty-one rupees shall be deemed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services relating to Railways specified in column 2 of the Schedule during the financial year ended on the 31st day of March, 2004 in excess of the amounts granted for those services and for that year. View Complete Act List Judgments citing this sectionTitle : Issue of Rs. 2322,46,43,784 out of the Consolidated Fund of India to Meet Certain Expenditure for the Year Ended on the 31st Day of March, 2006
State : Central
Year : 2008
From and out of the Consolidated Fund of India the sums specified in column 3 of the Schedule amounting in the aggregate to the sum of two thousand three hundred twenty-two crores, forty-six lakhs, forty-three thousand and seven hundred eighty-four rupees shall be deemed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services relating to Railways specified in column 2 of the Schedule during the financial year ended on the 31st day of March, 2006 in excess of the amounts granted for those services and for that year. View Complete Act List Judgments citing this sectionTitle : Amendment of the Constitution (Scheduled Tribes) Order, 1950
State : Central
Year : 2003
In the Schedule to the Constitution (Scheduled Tribes) Order, 1950, in Part II.--Assam,-- (i) for the sub-part heading "I. In the autonomous districts", the following shall be substituted, namely:-- "I. In the autonomous districts of Karbi Anglong and North Cachar Hills"; (ii) for the sub-part heading "II. In the State of Assam excluding the autonomous districts", the following shall be substituted, namely:-- "II. In the State of Assam including the Bodoland Territorial Areas District and excluding the autonomous districts of Karbi Anglong and North Cachar Hills.". View Complete Act List Judgments citing this sectionTitle : Amendment of the Constitution (Scheduled Castes) Order, 1950
State : Central
Year : 2002
The Schedule to the Constitution (Scheduled Castes) Order, 1950 is hereby amended in the manner and to the extent specified hereunder, namely:-- (a) in PART XIII.--Orissa,-- (i) omit entry 22; (ii) omit entry 90; (iii) after entry 93, insert-- "94. Mangali (in Koraput and Kalahandi districts); 95. Mirgan (in Navrangpur District)."; (b) in PART XIV.--Punjab,-- (i) for entry 9, substitute-- "9. Chamar, Jatia Chamar, Rehgar, Raigar, Ramdasi, Ravidasi, Ramdasia, Ramdasia Sikh, Ravidasia, Ravidasia Sikh."; (ii) after entry 37, insert-- "38. Mochi."; (c) in PART XIX.--West Bengal,-- (i) for entry 22, substitute--- "22. Hari, Mehtar, Mehtor, Bhangi, Balmiki."; (ii) after entry 59, insert-- "60. Chain (in Malda, Murshidabad, Nadia and Dakshin Dinajpur..... View Complete Act List Judgments citing this sectionTitle : Amendment Ofthe Schedule
State : Central
Year : 2007
In the Schedule to the Constitution (Scheduled Castes) Order, 1950 (C.O. 19), (a) in Part V.Haryana, (i) for entry 5, substitute "5. Batwal, Barwala"; (ii) for entry 24, substitute "24. Megh, Meghwal"; (b) in Part VIII.Kerala, for entry 61, substitute "61. Thandan (excluding Ezhuvas and Thiyyas who are known as Thandan, in the erstwhile Cochin and Malabar areas) and (Carpenters who are known as Thachan, in the erstwhile Cochin and Travancore State)"; (c) in Part IX.Madhya Pradesh, for entry 2, substitute "2. Bagri, Bagdi (excluding Rajput, Thakur sub-castes among Bagri, Bagdi)"; (d) in Part X.Maharashtra, (i) for entry 8, substitute "8. Basor, Burud, Bansor, Bansodi, Basod"; (ii) for entries 11 and 12, substitute "11. Bhambi, Bhambhi, Asadaru, Asodi,..... View Complete Act List Judgments citing this sectionTitle : Issue of Rs. 42227,70,03,825 out of the Consolidated Fund of India to Meet Certain Excess Expenditure for the Year Ended on the 31st March, 2004
State : Central
Year : 2006
From and out of the Consolidated Fund of India, the sums specified in column 3 of the Schedule, amounting in the aggregate to the sum of forty-two thousand two hundred twenty-seven crores, seventy lakhs, three thousand, eight hundred twenty-five rupees shall be deemed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the Schedule during the financial year ended on the 31st day of March, 2004, in excess of the amounts granted for those services and for that year. View Complete Act List Judgments citing this sectionTitle : Insertion of New Article 268a
State : Central
Year : 2003
After article 268 of the Constitution, the following article shall be inserted, namely:-- "268A. (1) Service tax levied by Union and collected and Appropriated by the Union and the States. Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2). (2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be-- (a) collected by the Government of India and the States; (b) appropriated by the Government of India and the States, in accordance with such principles of collection and appropriation as may be formulated by Parliament by law". View Complete Act List Judgments citing this section