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Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

The Chhattisgarh Municipalities Act, 1961 Complete Act

State: Chattisgarh

Year: 1961

THE CHHATTISGARH MUNICIPALITIES ACT, 1961 THE CHHATTISGARH MUNICIPALITIES ACT, 1961 [Act No. 37 of 1961] [20th November, 1961] PREAMBLE An Act to consolidate and amend the law relating to municipalities and to make better provision for the organisation and administration of Municipalities in Chhattisgarh. Be it enacted by the Madhya Pradesh Legislature in the Twelfth year of the Republic of India as follows:-- Chapter I - PRELIMINARY Section 1 - Short Title, extent and commencement (1) This act may be called the Chhattisgarh Municipalities Act, 1961. (2) It extends to the whole of Chhattisgarh. [Inserted by M.P. Act No. 18 of 1997.] [(3) It shall apply to the smaller urban area or a transitional area, as the case may be, from the date on which they are notified as such under Section 5.] Section 2 - Repeal and Savings (1) The Central Provinces and Berar Municipalities Act, 1922 (II of 1922), the Madhya Bharat Municipalities Act, 1954 (1 of 1954), the Vindhya Pradesh Municipalities Act, 1946 and the Bhopal State Municipalities Act, 1955 (III of 1956), are hereby repealed. (2) Notwithstanding such repeal-- (i) all Municipal Committees,.....

Rajasthan Courtfees & Suits Valuation Act, 1961 Complete Act

State: Rajasthan

Year: 1961

RAJASTHAN COURT-FEES & SUITS VALUATION ACT, 1961 RAJASTHAN COURT-FEES & SUITS VALUATION ACT, 1961 (Act No.23 of 1961) (Amended by Rajasthan Act No.3 of 1962, 5 of 1977, 7 of 1987, 26 of 1951 and 16 of 1990. Received the assent of the President on the 26th day of August, 1961) PREAMBLE An Act to amend and consolidate the law relating to court-fees and valuation of suits in the State of Rajasthan. BE it enacted by the Rajasthan State Legislature in the Twelfth Year of the Republic of India as follows:-- Chapter-I Preliminary 1. Short title, extent and commencement:- (1) This Act may be called the Rajasthan Court-fees and Suits Valuation Act, 1961. (2) It extends to the whole of the State of Rajasthan. (The Act has come into force (w.e.f. 1-11-1961), vide Notification No. F-5(108) E&T/58, dated 25th October, 1961, published in Rajasthan Rajpatra, Pt N(c) dated 25th October, 1961.) (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Application of Act:- (1) The provisions of this Act shall not apply to documents resented or to be presented before an officer serving under.....

Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

.....any premium or other payment made on an insurance policy other than a contract for a deferred annuity as is not in excess of twenty per cent of the actual capital sum assured. Explanation : In calculating any such actual capital sum assured, no account shall be taken (i) of the value of any premiums agreed to be returned, or (ii) of any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person. (4) The persons referred to in sub-section (2) shall be the following, namely: (a) for the purposes of clauses (i), (v), (x) and (xi) of that sub-section, (i) in the case of an individual, the individual, the wife or husband and any child of such individual, and (ii) in the case of a Hindu undivided family, any member thereof; (b) for the purposes of clause (ii) of that sub-section, in the case of an individual, the individual, the wife or husband and any child of such individual; (c) for the purpose of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual. (5) Where, in any previous year, an assessee (i) terminates his contract of insurance.....

Advocates Act, 1961 Complete Act

State: Assam

Year: 1961

ADVOCATES ACT, 1961 ADVOCATES ACT, 1961 An Act to amend and consolidate the law relating to legal practitioners and to provide for the constitution of the Bar Councils and an All-India Bar. Be it enacted by Parliament in the Twelfth Year of the Republic of India as follows:- CHAPTER I PRELIMNARY 1. Short title, extent and commencement . "(1) This Act may be called the Advocates Act, 1961. ( Substituted by Act 60 of 1973, sec. 2, for sub-section (2) w.e.f. 31.01.1974) [(2) It extends (The Act has been extended to" The Union territory of Dadra & Nagar Haveli by Regulation 8 of 1963. The Union territory of Pondicherry by Act 26 of 1968, sec. 3 and Sch) to the whole of India.] (3) It (Substituted by Act 60 of 1973, sec. 2, for "shall come into force" w.e.f. 31.01.1974) [shall, in relation to the territories other than those referred to in sub-section (4), come into force] on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. (Inserted by Act 60 of `973, sec 2 w.e.f. 31.01.1974) [(4) This Act shall, in relation to the State of Jammu.....

Advocates Act, 1961 Complete Act

State: Central

Year: 1961

.....Bill seeks to achieve these objectives.- S.O.R. -Gaz. of Ind., 13-8-1962, Pt. II, S. 2, Ext., p.641. Act 21 of 1964.- The working of the Advocates Act, enacted in May, 1961, has revealed certain practical difficulties and representations in this behalf have been received from various State Bar Councils and other associations. The Bar Council of India has also suggested certain amendments to the Act. Difficulties were being experienced mainly in regard to the functioning of the Bar Councils and the Committees thereof and also in regard to the enrolment as advocates of certain classes of persons who may not fall strictly within the scope ofsections 17and24of the Act. It is considered necessary that the Act should be suitably amended for removing such difficulties and for facilitating the implementation of its provisions. 2. The Act provides for the general supervision and control of the Bar Council of India over all State Bar Councils in order that they may, in the exercise of their powers, follow a uniform all-India policy. The powers given to the Bar Council of India in this behalf are, however, inadequate and it is considered necessary to enlarge its powers. It is therefore.....

Finance Act, 1961 Complete Act

State: Central

Year: 1961

.....1961 (43 of 1961).] SECTION 11: AMENDMENT OF ACT 32 OF 1934 - [Note.-This section contained amendments then made in the Schedule to Indian Tariff Act, 1934. This latter Act is now repealed and replaced by the Customs Tariff Act, 1975.] SECTION 12: AMENDMENT OF ACT I OF 1949 - This section amended the Indian Tariff (Amendment) Act, 1949, which now stands repealed by this Customs Tariff Act, 1975. SECTION 13: AMENDMENT OF ACT I OF 1944 - [Note.- This section amends First Schedule to the Central Excises and Salt Act, 1944. These amendments were incorporated in that Act, then.] SECTION 14: AMENDMENT OF ACT 74 OF 1956 - [Note.- This section amends section 14 of Central Sales Tax Act, 1956. This amendment was then incorporated in that Act.] SECTION 15: AMENDMENT OF ACT 58 OF 1957 - [Note.- This section amends sections 2, 3 and First Schedule of Additional Duties of Excise (Goods of Special Importance) Act, 1957. These amendments were incorporated in that Act then.] SECTION 16: AMENDMENT OF ACT 2 OF 1899 - [Note.- This section amends Schedule I to Indian Stamp Act, 1899. These amendments were incorporated in that Act.] SECTION 17: DISCONTINUANCE OF SALT DUTY - For the year.....

Income Tax Act, 1961 Schedule XI

Title: List of Articles or Things

State: Central

Year: 1961

.....tobacco and snuff. 3. Cosmetics and toilet preparations. 4. Tooth paste, dental cream, tooth powder and soap. 5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used. Explanation : Blended flavouring concentrates shall include, and shall be deemed always to have included, synthetic essences in any form. 6. Confectionery and chocolates. 7. Gramophones, including record-players and gramophone records. 8. [Omitted by the Finance Act, 1981, with effect from 1st April, 1982.] 9. Projectors 10. Photographic apparatus and goods. 11 to 21. [Omitted by the Finance Act, 1981, with effect from 1st April, 1982.] 22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters. Explanation : The expression office machines and apparatus includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations hotels and restaurants for doing office work and for data processing (not being computers within the meaning of section 32AB). 23. Steel furniture, whether made partly.....

Tamil Nadu (Added Territories) Extension of Laws (No.2) Act (Xxxix of 1961) Complete Act

State: Tamil Nadu

Year: 1961

.....Legislature has power to make laws for the State is hereby extended to, and shall be in force in the added territories. 4. Amendment of certain enactments " The enactments specified in the Second Schedule in so far as they apply to, and are in force in, the added territories, are hereby amended to the extent and in the manner mentioned in the fourth column thereof. 5. Construction of reference to laws not in force in the added territories " Any reference in any enactment specified in the First Scheduled to a law which is not in force in the added territories shall, in relation to those territories, be constructed as a reference to the corresponding law, if any, in force in those territories. (2) Any reference in any existing law, which continues to be in force in the added territories after the date of commencement of this Act, to any law repeated by section 7 shall in relation to those territories, be constructed as a reference to the enactment specified in the First Scheduled corresponding to the law so repealed. 6. Construction of reference to authorities where new authorities have been constituted " Any reference, by whatever form of words, in any existing law to.....

Tamil Nadu (Added Territories) Extension of Laws Act (Ix of 1961) Complete Act

State: Tamil Nadu

Year: 1961

.....or rule; (c) the expression "registered dealer" means a dealer registered or deemed to have been registered under the Madras General Sales Tax Act. 1959 (Madras Act I of 1959) and includes a retail dealer registered or deemed to have been registered under the Madras Sales of Motors Spirit Taxation Act, 1939 (Madras Act VI of 1939). 3. Extension of Madras Acts VI of 1939, X of 1939 and 1 of 1959 to the added territory.- The Madras Sales of Motors Spirit Taxation Act. 1939 (Madras Act VI of 1939), the Madras Entertainments Tax Act, 1939 (Madras Act X of 1939) and the Madras General Sales Tax Act, 1959 (Madras Act I of 1959). and any rules, by-law, order, notification or other instrument having the force of law made thereunder (hereinafter referred to as the Madras Law) and in force on the date of the commencement of this Act in the State of Madras except in the added territory are hereby extended to, and shall be in force in, the added territory. 4. Repeal of corresponding laws.- If, immediately before the date of the commencement of this Act. There is in force in the added territory any law corresponding to the Madras Law whether such corresponding law is in force by.....