Bare Act Search Results

Finance (No. 2) Act, 2004 Chapter 3

Title: Direct Taxes

State: Central

Year: 2004

.....interest, commission or brokerage, fees forprofessional services or fees for technical services payable to a resident, oramounts payable to a contractor or subcontractor,being resident, for carrying out any work (including supply of labour forcarrying out any work), on which tax is deductible at source under ChapterXVII_B and such tax has not beendeducted or, after deduction, has not been paid during the previous year, or inthe subsequent year before theexpiry of the time prescribed under sub-section(1) of section 200; Provided that where in respect of any such sum, tax has been deductedin any subsequent year or, has been deducted in theprevious year but paid in anysubsequent year after the expiryof the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previousyear in which such tax has been paid. Explanation.--for the purposes of this sub-clause,-- (i) "commission or brokerage" shall have the same meaning as in clause (i) ofthe Explanation to section 194H; (ii) "fees for technical services" shall have the same meaning as in Explanation 2toclause (vii) of sub-section (1) ofsection 9; (iii).....

Finance (No. 2) Act, 2004 Section 30

Title: Insertion of New Chapter Xii-g

State: Central

Year: 2004

.....excess shall not form part of the relevant shipping income for the purposes of this Chapter and shall be taxable under the other provisions of this Act. (2) The core activities of a tonnage tax company shall be-- (i) its activities from operating qualifying ships; and (ii) other ship-related activities mentioned as under:-- (A) shipping contracts in respect of-- (i) earning from pooling arrangements; (ii) contracts of affreightment. Explanation.--for the purposes of this sub-clause,-- (a) "pooling arrangement" means an agreement between two or more persons for providing services through a pool or operating one or more ships and sharing earnings or operating profits on the basis of mutually agreed terms; (b) "contract of affreightment" means a service contract under which a tonnage tax company agrees to transport a specified quantify of specified products at a specified rate, between designated loading and discharging ports over a specified period; (B) specific shipping trades, being-- (i) on-board or on-shore activities of passenger ships comprising of fares and food and beverages consumed on board; (ii) slot charters, space charters, joint charters,.....

The Chhattisgarh Underground Pipelines (Acquisition of Right of User in Land) Act, 2004 Complete Act

State: Chattisgarh

Year: 2004

.....PIPELINES (ACQUISITION OF RIGHT OF USER IN LAND) ACT, 2004 THE CHHATTISGARH UNDERGROUND PIPELINES (ACQUISITION OF RIGHT OF USER IN LAND) ACT, 2004 [Act No. 7 of 2004] PREAMBLE An Act to provide for the acquisition of right of user in land for laying pipelines for carrying of water, gas and electricity from one locality to another locality and to construct pipeline for carrying industrial waste and for the works connected therewith in the State of Chhattisgarh. Be it enacted by the Chhattisgarh Legislature in the fifty-fifth year of the Republic of India as follows :-- Section 1 - Short title, extent and Commencement (1) This Act may be called the Chhattisgarh Underground Pipelines (Acquisition of Right of User in Land) Act, 2004. (2) It extends to the whole of the State of Chhattisgarh. (3) It shall come into force from 1st March, 2004. Section 2 - Definitions In this Act, unless the context otherwise requires,- (a) "competent authority" means any person or authority authorised by the State Government, by notification in the official Gazette, to perform the functions of the competent authority under this Act. (b) "corporation" means any body.....

The Delhi Ancient and Historical Monuments and Archaeological Sites and Remains Act, 2004 Complete Act

State: Delhi

Year: 2004

.....the Delhi Cantonment Board and the Delhi Development Authority and includes a Gaon Panchayat established under section 151 of the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (f) "maintain" with its grammatical variations and cognate expressions, includes fencing, covering in, repairing, restoring and cleaning of a protected monument and the doing of any act which may be necessary for the purpose of maintaining a protected monument or of securing convenient access thereto; (g) "non-living" used in relation to a monument or site means a monument or site which is not being used for any religious or social ceremony, rite, worship or prayer at the time of its declaration as a protected monument or site; (h) "owner" includes - (i) a joint owner vested with powers of management on behalf of himself and other joint owners and the successors in-title of any such owner; and (ii) a manager or trustee, not being the owner, who has been entrusted with the custody and management of a monument or site and the successor-in-office of any such manager or trustee; (i) "prescribed" means prescribed by the rules made under this Act; (j) "protected area" means any archaeological.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....

The Delhi Value Added Tax Act, 2004 Complete Act

State: Delhi

Year: 2004

THE DELHI VALUE ADDED TAX ACT, 2004 THE DELHI VALUE ADDED TAX ACT, 2004 [Act, No. 3 of 2005] PREAMBLE An Act to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles in the National Capital Territory of Delhi BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the [Fifty-sixth] Year of the Republic of India as follows:- 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "Fifty -fifth". Chapter I - PRELIMINARY THE DELHI VALUE ADDED TAX ACT, 2004 [Act, No. 3 of 2005] PREAMBLE An Act to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles in the National Capital Territory of Delhi BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the1[Fifty-sixth] Year of the Republic of India as follows:- 1. Substituted by THE DELHI VALUE ADDED TAX.....

Finance (No.2) Act, 2004 Complete Act

State: Central

Year: 2004

FINANCE (NO.2) ACT, 2004 FINANCE (NO.2) ACT, 2004 22 of 2004 PREAMBLE An Act to give effect to the financial proposals of the Central Government for the financial year 2004- BE it enacted by Parliament in the Fifty-fifth Year of the Republic of India as follows: CHAPTER 1: PRELIMINARY: SECTION : Short Title and Commencement: (1) This Act may be called the Finance (No. 2) Act, 2004. (2) Save as otherwise provided in this Act, (S.2) to (S.60) shall lie deemed to have come into force on the 1st day of April, 2004. CHAPTER 2: RATES OF INCOME-TAX: SECTION 2: Income-tax: (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2004, 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, (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.....

The Kerala Finance Act, 2004 [1] Complete Act

State: Kerala

Year: 2004

..... 50 5. Dyeing and textile printing contract 50 6. Photography and Printing contract 30 7. Sculptural contracts or contracts relating to arts 70 8. Refrigeration, air conditioning or other machinery,rolling shutters, cranes, installation contract 15 9. All other contract 30"; in section -7, ( i ) in sub-section (1)," (a) for clause (a) and the Explanation the following clause and explanation shall be substituted, namely:" "(a) Any dealer in gold or silver ornaments or wares, may at his option instead of paying tax in accordance with the provisions of that sub section, pay tax at one hundred and thirty per cent of the tax payable by him as conceded in the return or accounts or the tax paid for the previous consecutive three years whichever is higher. Explanation:-- Forthe purpose of this clause "tax payable as conceded in the return or accounts for the previous consecutive three years means tax payable on the sales turnover under sub-section (1) of section 5 and the tax payable on the purchase turnover under section 5A." (b) after clause (a), the following clause shall be.....

The Mizoram (Taxes on Land, Buildings and Assessment of Revenue) Act, 2004 Complete Act

State: Mizoram

Year: 2004

.....this Act;. (d) "competent authority", means any officer appointed or designated by the Government for any purposes under the provisions of this Act; (e) "farm" means a tract of land forming a single property and devoted to the cultivation of land and growing of agricultural and horticultural crops including trees & bambooes, raising livestock or beastor aquatic animal and production of dairies and allied activities; (f) "Government" means the Government of Mizoram; (g) "land" means all lands either vacant or occupied. It shall also include benefits to arise out of land and things attached to the earth or permanently fastened to anything attached to the earth or other defined portions thereof, but shall exclude minerals, mineral oil, natural gas and petroleum; (h) "mutation" means the process of change or alteration or substitution of the name of the previous land owner into the name of the new land owner; (i) "non-agricultural land" means land other than the land used exclusively for the purpose of agriculture; (j) "official Gazette" means the Mizoram Government Gazette; (k) "owner" means and includes any person for the time being receiving or entitled to.....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXXII

Title: Tanning or Dyeing Extracts; Tannins and their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks

State: Central

Year: 2004

.....pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non---aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading3207,3208,3209,3210,3212,3213 or 3215. 4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution. 5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression "stamping foils" in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal (including precious.....