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Finance Act 1976 Section 8

Title : Insertion of New Section 32a

State : Central

Year : 1976

.....of business of generation or distribution of electricity or any other form of power; or (ii) for the purposes of business of construction, manufacture or production of any one or more of the articles or things specified in the list in the Ninth Schedule; or (iii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any other articles or things. Explanation : For the purposes of this sub-section and sub-section (4), - (1) "new ship" or "new aircraft" or "new machinery or plant" shall have the same meanings as in the Explanation to clause (vi) of sub-section (1) of section 32; (2) an industrial undertaking shall be deemed to be a small-scale industrial undertaking, if the aggregate value of the machinery and plant (other than tools, jigs, dies and moulds) installed, as on the last day of the previous year, for the purposes of the business of the undertaking does not exceed ten lakh rupees; and for this purposes the value of any machinery or plant shall be, - (a) in the case of any machinery or plant owned by the assessee, the actual cost thereof to the assessee; and (b) in the case of any machinery or plant hired by.....

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Finance Act, 1986 Section 8

Title : Insertion of New Section 32ab

State : Central

Year : 1986

.....in this section referred to as the scheme) to be framed by the Central Government, or if the assessee is carrying on the business of growing and manufacturing tea in India, to be approved in this behalf by the Tea Board, the assessee shall be allowed a deduction of - (i) a sum equal to the amount, or the aggregate of the amounts, so deposited and any amount so utilised; or (ii) a sum equal to twenty per cent. of the profits of eligible business or profession as computed in the accounts of the assessee audited in accordance with sub-section (5), whichever is less. (2) For the purposes of this section, - (i) "eligible business or profession" shall mean business or profession, other than - (a) the business of construction, manufacture or production of any article or thing specified in the list in the Eleventh Schedule carried on by an industrial undertaking, which is not a small-scale industrial undertaking as defined in section 80HHA; (b) the business of leasing or hiring of machinery or plant to an industrial undertaking, other than a small-scale industrial undertaking as defined in section 80HHA, engaged in the business of construction, manufacture or production of.....

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Finance Act, 1987 Section 24

Title : Insertion of New Section 54g

State : Central

Year : 1987

.....as the Central Government may, having regard to the population, concentration of industries, need for proper planning of the area and other relevant factors, by general or special order, declare to be an urban area for the purposes of this sub-section. (2) The amount of capital gain which is not appropriated by the assessee towards the cost and expenses incurred in relation to all or any of the purposes mentioned in clauses (a) to (d) of sub-section (1) within one year before the date on which the transfer of the original asset took place, or which is not utilised by him for all or any of the purposes aforesaid before the date of furnishing the return of income under section 139, shall be deposited by him before furnishing such return [such deposit being made in any case not later than the due date applicable in the case of the assessee for furnishing the return of income under sub-section (1) of section 139] in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the Central Government may, by notification in the Official Gazette, frame in this behalf and such return shall be accompanied by proof of such deposit;.....

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Finance Act,1990 Section 10

Title : Substitution of New Section for Section 33ab

State : Central

Year : 1990

.....from the 1st day of April, 1991, namely :- '33AB. Tea Development Account. - (1) Where an assessee carrying on business of growing and manufacturing tea in India has, before the expiry of six months from the end of the previous year or before furnishing the return of his income, whichever is earlier, deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) approved in this behalf by the Tea Board, the assessee shall, subject to the provisions of this section, be allowed a deduction (such deduction being allowed before the loss, if any, brought forward from earlier years is set off under section 72) of - (a) a sum equal to the amount or the aggregate of the amounts so deposited; or (b) a sum equal to twenty per cent. of the profits of such business (computed under the head "Profits and gains of business or profession" before making any deduction under this section), whichever is less : Provided that where such assessee is a firm, or.....

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Finance (No. 2) Act, 1998 Section 10

Title : Insertion of New Section 33aba

State : Central

Year : 1998

.....one previous year; (d) any new machinery or plant to be installed in an industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing specified in the list in the Eleventh Schedule. (5) Where any amount standing to the credit of the assessee in the special account or in the Site Restoration Account is withdrawn on closure of the account during any previous year by the assessee, the amount so withdrawn from the account, as reduced by the amount, if any payable to the Central Government by way of profit or production share as provided in the agreement referred to in section 42, shall be deemed to be the profits and gains of business or profession of that previous year and shall accordingly be chargeable to income-tax as the income of that previous year. Explanation.-- Where any amount is withdrawn on closure of the account in a previous year in which the business carried on by the assessee is no longer in existence, the provisions of this sub-section shall apply as if the business is in existence in that previous year; (6) Where any amount standing to the credit of the assessee in the special account or in the Site.....

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Factories Act, 1948 Section 26

Title : Casing of New Machinery

State : Central

Year : 1948

.....other toothed or friction gearing which does not require frequent adjustment while in motion shall be completely encased, unless it is so situated as to be as safe as it would be if it were completely encased. ( 2 ) Whoever sells or lets on hi re or, as agent of a seller or hi rer, causes or procures to be sold or let on hi re, for use in a factory any machinery driven by power which does not comply with the provisions of1[ sub-section ( 1 ) or any rules made under sub-section ( 3 )], shall be punishable with imprisonment for a term which may extend to three months or with fine which may extend to five hundred rupees or with both. 2[( 3 ) The State Government may make rules specifying further safeguards to be provided in respect of any other dangerous part of any particular machine or class or description of machines.] ___________________ 1. Substituted by Act 25 of 1954, section 7, for "sub-section (1)". 2. Substituted by Act 25 of 1954, section 7, for sub-section (3).

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Himachal Pradesh and Bilaspur (New State) Act, 1954 Section 25

Title : Court of the Judicial Commissioner1 for the New State

State : Central

Year : 1954

.....entitled to practise in the new Court; (f) subject to the provisions of this Part, the law in force immediately before the commencement2 of this Act with respect to the practice and procedure in the Court of the Judicial Commissioner for the existing State of Himachal Pradesh shall, until varied or altered by a competent authority, apply in relation to the new Court with such modifications as may be made by this Court; (g) the Judicial Commissioners' Courts (Declaration as High Courts) Act, 1950 shall apply to the new Court as if the new Court were in existence at the commencement3 of that Act; and any other law in force immediately before the commencement2 of this Act relating to appeals to the Supreme Court, from the Court of the Judicial Commissioner for the existing State of Himachal Pradesh shall, with necessary modifications, apply in relation to the new Court; (h) all proceedings which immediately before the commencement2 of this Act are pending in either of the existing Courts shall by virtue of this Act stand transferred to the new Court and shall be continued as if they had been proceedings instituted in that Court; (i) any order made by either of the existing.....

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New Delhi Municipal Council Act 1994 Complete Act

Title : New Delhi Municipal Council Act 1994

State : Central

Year : 1994

.....- Power of seizure of vehicles and animals in case of non-payment of tax thereon Section108 - Occupiers may be required to pay rent towards satisfaction of property tax Section109 - Demolition, etc., of building Section110 - Remission or refund of tax Section111 - Power to require entry in assessment list of details of buildings Section112 - Notice to be given of the circumstances in which remission or refund is claimed Section113 - What buildings are to be deemed vacant Section114 - Notice to be given of every occupation of vacant land or building Section115 - Appeal against assessment, etc Section116 - Conditions of right to appeal Short Title117 - Condonation of delay in preferring the appeal Section118 - Finality of appellate orders Section119 - Power to inspect for purposes of determining rateable value or tax Section120 - Composition Section121 - Irrecoverable debts Section122 - Obligation to disclose liability Section123 - Immaterial error not to affect liability Section124 - General power of exemption Section125 - Payment of proceeds of entertainment and betting taxes to Council Chapter IX Section126 - Power of Council to borrow Section127 - Time.....

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Himachal Pradesh and Bilaspur (New State) Act, 1954 Complete Act

Title : Himachal Pradesh and Bilaspur (New State) Act, 1954

State : Central

Year : 1954

.....section 13, Act 43 of 1950 Section18 - Amendment of section 2, Act 49 of 1951 Section19 - Amendment of the Constitution (Scheduled Castes) (Part C States) Order, 1951 Section20 - Amendment of section 9, Act 81 of 1952 Section21 - Construction of Act 43 of 1950 Section22 - Electoral rolls of constituencies Section23 - Power of Delimitation Commission to revise its orders Section24 - Rules of procedure of the Legislative Assembly of the new State Part IV Section25 - Court of the Judicial Commissioner1 for the new State Section26 - Subordinate Courts Part V Section27 - Existing authorities and officers to continue to function in the new State Section28 - Existing laws to continue Section29 - Power to construe laws Section30 - Existing taxes to continue Section31 - Saving of the powers of the Central Government in relation to the Bhakra-Nangal Project Section32 - Power to remove difficulties ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE

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New Delhi Municipal Council Act 1994 Section 44

Title : Constitution of the New Delhi Municipal Fund

State : Central

Year : 1994

.....Council; (d) all rents accruing from any property of the Council; (e) all moneys raised by any tax, rate or cess levied for the purposes of this Act; (f) all fees collected and all fines levied under this Act or under any rule, regulation or bye-law -made thereunder; (g) all moneys received by or on behalf of the Council from the Government or Central Government or any individual or association of individuals by way of grant or gift or deposit; (h) all interests and profits arising from any investment of, or from any transaction in connection with, any money belonging to the Council, including loans advanced under this Act; and (i) all moneys received by or on behalf of the Council from any other source whatsoever, shall form one Fund to be entitled "the Municipal Fund of New Delhi" .(hereafter in this Act referred to as "the New Delhi Municipal Fund"). (2) The New Delhi Municipal Fund shall be held by the Council in trust for the purposes of this Act subject to the provisions herein contained and a General Account relating to all moneys received by or on behalf of the Council shall be maintained.

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