Bare Act Search Results

Delhi Police Act, 1978 Complete Act

State: Delhi

Year: 1978

.....Act, 1955, or under section 12 of that Act in so far as it relates to satta gambling or on two or more occasions under any other provisions of that Act (including section 12 of that Act in so far as it does not relate to satta gambling); or (c) of any offence under the Suppression of Immoral Traffic in Women and Girls Act, 1956; or (d) of any offence under section 25, section 26, section 27, section 28 or section 29 of the Arms Act, 1959; or (e) of any offence under section 135 of the Customs Act, 1962; or (f) of any offence under section 61, section 63 or section 66, of the Punjab Excise Act, 1955, as in Delhi; or (g) on two or more occasions of an offence under (i) the Opium Act, 1878; or (ii) the Dangerous Drugs Act, 1930; or (iii) the Drugs and Cosmetics Act, 1940; or (iv) section 11 of the Bombay Prevention of Begging Act, 1959, as in force in Delhi; or (h) on three or more occasions of an offence under section 105 or section 107 of this Act, the Commissioner of Police may, if he has reason to believe that such person is likely again to engage himself in the commission of any of the offences referred to in this section, by order in writing, direct such.....

The Pandharpur Temples Act, 1973 Complete Act

State: Central

Year: 1973

.....with the approval of the Charity Commissioner, make in that behalf; (u) "pujari" means a person who exercises the hereditary right of performing the actual act of worship (and the Badves cannot prevent the same from being performed), such as, bathing and dressing and undressing the idol, putting on and removing ornaments, flowers, garlands and sandal paste and waving the arti or offering naivedya to the idol at the relevant time of performing nitya or daily or naimittik or occasional services in the Temple of God Vitthal, and of appropriating or receiving income including Ovalni or waved offering whether deposited or given to the pujari (after dakshina is deposited) from the exercise of such hereditary right and privileges being a hereditary right and privilege recognised by the decision of the High Court in Gangaram Babaji Badve and others vs. Banaji Shankar and others (Appeal No. 90 of 1886) 1891 P. J. 182 ; and includes any other rights and privileges claimed or exercised under any order or decree of any court or otherwise; (v) "paricharak" means a person who exercises the hereditary right of being present at the early light waving or kakadarthi, of taking the torch from the.....

Wealth-tax Act, 1957 Section 44C

Title: Rounding off of Net Wealth

State: Central

Year: 1957

1[44C. Rounding off of net wealth The amount of net wealth computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount contains a part of one hundred rupees, then, if such part is fifty rupees or more, the amount shall be increased to the next higher amount which is a multiple of one hundred and, if such part is less than fifty rupees, the amount shall be reduced to the next lower amount which is a multiple of one hundred; and the amount so rounded off shall be deemed to be the net wealth of the assessee for the purposes of this Act. ________________________ 1. Sections 44C and 44D inserted by Act 42 of 1970, section 65 w.e.f. 1-4-1971.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44A

Title: Rounding off of Taxable Gifts

State: Central

Year: 1958

1[44A. Rounding off of taxable gifts The amount assessed in accordance with the foregoing provisions of this Act as being the value of all taxable gifts shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount is not a multiple of ten rupees, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and, if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so rounded off shall be deemed to be the value of all taxable gifts of the assessee for the purposes of this Act: _________________________ 1. Inserted by Act 42 of 1970, section 70 w.e.f. 1-4-1971.

Income Tax Act, 1961 Section 288B

Title: Rounding off of Tax, Etc.

State: Central

Year: 1961

.....of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and if the last figure is less than five the amount shall be reduced to the next lower amount which is a multiple of ten.] _______________________________ 1. Substituted by the Taxation Laws (Amendment) Act, 2006, with effect from 13th July, 2006. Prior to substitution, section 288B stood as under: "288B. Rounding off of tax, etc. - The amount of tax (including tax deductible at source or payable in advance), interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored."

Karnataka Motor Vehicles Taxation Act, 1957 Section 4A

Title: Rounding off of Tax, Etc

State: Karnataka

Year: 1957

Section 4A - Rounding off of tax, etc 1[4A. Rounding off of tax, etc The amount of tax (including tax payable in advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and for this purpose, where such amount contains, a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.] _______________________________ 1. Inserted by Act 14 of 1989 w.e.f. 1.4.1989.

Karnataka Entertainments Tax Act, 1958 Section 8A

Title: Rounding off of Tax Etc

State: Karnataka

Year: 1958

Section 8A - Rounding off of tax etc 1[8A. Rounding off of tax etc. The amount of tax in respect of each payment for admission,2[x x x]3[x x x] fine, penalty, or any other amount payable and the amount of refund due, under the provisions of this Act, shall be rounded off4[to the next higher multiple of five paise]] _________________________ 1. Inserted by Act 36 of 1976 w.e.f. 1.4.1976 2. Omitted by Act 18 of 1997 w.e.f. 20.9.1997. 3. Omitted by Act 13 of 1982 w.e.f. 1.7.1982. 4. Substituted by Act 5 of 1981 w.e.f. 4.4.1981.

Karnataka Sales Tax Act, 1957 Section 17A

Title: Rounding off of Tax, Etc.

State: Karnataka

Year: 1957

Section 17A - Rounding off of tax, etc. 1 [17A. Rounding off of tax,etc. The amount of tax (including tax payable in advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.] ________________________________ 1. Inserted by Act 5 of 1972 w.e.f. 14.8.1972.

Central Sales Tax Act, 1956 Section 9B

Title: Rounding off of Tax, Etc

State: Central

Year: 1956

Rounding off of tax, etc. 1 The amount of tax, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored: Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce.] _____________________ 1.Inserted by Act 61 of 1972, section 7 w.e.f. 1-4-1973.

Income Tax Act, 1961 Section 288A

Title: Rounding off of Income

State: Central

Year: 1961

The amount of total income computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of ten rupees and for this purpose any part of a rupee consisting of paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten ; and the amount so rounded off shall be deemed to be the total income of the assessee for the purposes of this Act.