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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

used for any purpose in any backward area ; (iv) it employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process … that section ; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose in any backward area ; (iv) it employs ten or more workers in

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Income Tax Act, 1961 Section 32A

Title: Investment Allowance

State: Central

Year: 1961

(1) In respect of a ship or an aircraft or machinery or plant specified in sub-section (2), which is owned by the assessee and is wholly used for the purposes of … any other form of power; or (ii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any article or thing; or (iii) in any other industrial undertaking for the purposes of

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Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process … in that section; (ii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. Explanation. - The provisions of Explanation 1 and Explanation 2 to sub-section (3)

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Customs Tariff Act 1975 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1975

machine kg. [10%]37 - 8418 69 40 --- Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles kg. [7.5%]37 - 8418 69 50 --- Refrigerated farm tanks, industrial ice cream freezer kg. … appropriate to that function. 5. For the purposes of these Notes, the expression 'machine' means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. CHAPTER 84 Nuclear Reactors, Boilers,

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Central Excise Tariff Act, 1985 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1985

vending machine kg. 16% 8418 69 40 --- Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles kg. 16% 8418 69 50 --- Refrigerated farm tanks, industrial ice cream freezer kg. 16% … be, and not under the headings 8425 to 8480.] Heading 8419 does not, however, cover : (a) germination plant, incubators or brooders (heading 8436); (b) grain dampening machines (heading 8437); (c) diffusing apparatus for sugar juice extraction

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Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2004

vending machine kg. 16% 8418 69 40 --- Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles kg. 16% 8418 69 50 -- Refrigerated farm tanks, industrial ice cream freezer kg. 16% … appropriate heading of the former group and not the latter. Heading 8419 does not, however, cover: (a) germination plant, incubators or brooders (heading 8436); (b) grain dampening machines (heading 8437); (c) diffusing apparatus for sugar juice extraction

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Customs Tariff (Amendment) Act, 2003 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2003

machine kg. 25% - 8418 69 40 --- Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles kg. 25% 8418 69 50 --- Refrigerated farm tanks, industrial ice cream freezer kg. 25% … appropriate heading of the former group and not the latter. Heading 8419 does not, however, cover: (a) germination plant, incubators or brooders (heading 8436); (b) grain dampening machines (heading 8437); (c) diffusing apparatus for sugar juice extraction

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Narcotic Drugs and Psychotropic Substances Act, 1985 Chapter 3

Title: Prohibition, Control and Regulation

State: Central

Year: 1985

opium derivatives from the Central Government factories for export from India or sale to State Government or to manufacturing chemists; (v) the manufacture of manufactured drugs (other than prepared opium) but not including manufacture of medicinal opium … No person shall-- (a) cultivate any coca plant or gather any portion of coca plant; or (b) cultivate the opium poppy or any cannabis plant; or

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Finance Act, 1999 Section 50

Title: SUBSTITUTION OF NEW SECTIONS FOR SECTION 80-IA ForSection 80IA of the Income Tax Act-, the following sections shall be

State: Central

Year: 1999

the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process … in that section; (ii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. Explanation I.-For the purposes of clause (ii), any machinery or plant which was

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Income Tax Act, 1961 Section 80IB

Title: Deduction in Respect of Profits and Gains from Certain Industrial Undertakings Other Than Infrastructure Development Undertakings

State: Central

Year: 1961

the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process … in that section; (ii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose; (iii) it manufactures or produces any article or thing, not being any article

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