Bare Act Search Results

Maternity Benefit Act, 1961 Section 11

Title: Nursing Breaks

State: Central

Year: 1961

Every woman delivered of a child who returns to duty after such delivery shall, in addition to the interval for rest allowed to her, be allowed in the course of her daily work two breaks of the prescribed duration for nursing the child until the child attains the age of fifteen months.

Maternity Benefit Act, 1961 Complete Act

State: Central

Year: 1961

.....have been declared under sub-section (1) of section 2-to be applicable;] (f) "factory" means a factory as defined in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948)-; (g) "Inspector" means an Inspector appointed under section 14-; (h) "maternity benefit" means the payment referred to in sub-section (1) of section 5-; 9[(ha) "medical termination of pregnancy" means the termination of pregnancy permissible under the provisions of the Medical Termination of Pregnancy Act, 1971 (34 of 1971)-;] (i) "mine" means a mine as defined in clause (j) of section 2 of the Mines Act, 1952 (35 of 1952)-; (j) "miscarriage" means expulsion of the contents of a pregnant uterus at any period prior to or during the twenty-sixth week of pregnancy but does not include any miscarriage, the causing of which is punishable under the Indian Penal Code (45 of 1860); (k) "plantation means a plantation as defined in clause (F) of section 2 of the Plantations Labour Act, 1951 (69 of 1951)-; (l) "prescribed" means prescribed by rules made under this Act; (m) "State Government" in relation to a Union territory, means the Administrator thereof; (n) "wages" means all remuneration paid or payable in.....

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.....

Income Tax Act, 1961 Section 80DD

Title: Deduction in Respect of Maintenance Including Medical Treatment of a Dependent Who is a Person with Disability

State: Central

Year: 1961

.....and Multiple Disabilities Act, 1999 (44 of 1999) ]; (d) Life Insurance Corporation shall have the same meaning as in clause (iii) of sub-section (8) of section 88; (e) medical authority means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 4[or such other medical authority as may, by notification, be specified5 by the Central Government for certifying autism, cerebral palsy, multiple disabilities, person with disability and severe disability referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)]; (f) person with disability means a person as referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 1[or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) ]; 6[(g).....

Income Tax Act, 1961 Section 80IE

Title: Special Provisions in Respect of Certain Undertakings in North-eastern States

State: Central

Year: 1961

.....on the 1st day of April, 2007 and ending before the 1st day of April, 2017, begun or begins, in any of the North-Eastern States, - (i) to manufacture or produce any eligible article or thing; (ii) to undertake substantial expansion to manufacture or produce any eligible article or thing; (iii) to carry on any eligible business. (3) This section applies to any undertaking which fulfils all the following conditions, namely: (i) it is not formed by splitting up, or the reconstruction, of a business already in existence: Provided that this condition shall not apply in respect of an undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as referred to in section 33B, in the circumstances and within the period specified in the said 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 Explanations 1 and 2 to sub-section (3) of section 80-IA shall apply for the purposes of clause (ii) of this sub-section as they apply for the purposes of clause (ii) of that sub-section. (4).....

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.....

Maternity Benefit Act, 1961 Section 13

Title: No Deduction of Wages in Certain Cases

State: Central

Year: 1961

No deduction from the normal and usual daily wages of a woman entitled to maternity benefit under the provisions of this Act shall be made by reason only of-- (a) the nature of work assigned to her by virtue of the provisions contained in sub-section (3) of section 4; or (b) breaks for nursing the child allowed to her under the provisions of section 11.

Maternity Benefit Act, 1961 Section 28

Title: Power to Make Rules

State: Central

Year: 1961

.....11; (g) acts which may constitute gross misconduct for purposes of section 12; (h) the authority to which an appeal under clause (b) of sub- section (2) of section 12 shall lie; the form and manner in which such appeal may be made and the procedure to be followed in disposal thereof; (j) the authority to which an appeal shall lie against the decision of the Inspector under section 17; the form and manner in which such appeal may be made and the procedure to be followed in disposal thereof; (k) the form and manner in which complaints may be made to Inspectors under sub- section (1) of section 17 and the procedure to be followed by them when making inquiries or causing inquiries to be made under sub- section (2) of that section; (k) any other matter which is to be, or may be, prescribed. 1[(3) Every rule made by the Central Government under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session1[or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive.....

Maternity Benefit Act, 1961 Complete Act

Title: Maternity Benefit Act, 1961

State: Central

Year: 1961

Preamble1 - MATERNITY BENEFIT ACT, 1961 Section1 - Short title, extent and commencement Section2 - Application of Act Section3 - Definitions Section4 - Employment of or work by, women prohibited during certain periods Section5 - Right to payment of maternity benefit Section5A - Continuance of payment of maternity benefit in certain cases Section5B - Payment of maternity benefit in certain cases Section6 - Notice of claim for maternity benefit and payment thereof Section7 - Payment of maternity benefit in case of death of a woman Section8 - Payment of medical bonus Section9 - Leave for miscarriage, etc. Section9A - Leave with wages for tubectomy operation Section10 - Leave for illness arising out of pregnancy, delivery, premature birth of child, miscarriage, medical termination of pregnancy or tubectomy operation Section11 - Nursing breaks Section12 - Dismissal during absence of pregnancy Section13 - No deduction of wages in certain cases Section14 - Appointment of Inspectors Section15 - Powers and duties of Inspectors Section16 - Inspectors to be public servants Section17 - Power of Inspector to direct payments to be made Section18 - Forfeiture of maternity.....

Income Tax Act, 1961 Section 17

Title: "salary", "perquisite" and "profits in Lieu of Salary" Defined

State: Central

Year: 1961

.....For the purposes of this sub-clause,-- (a) specified security means the securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and, where employees stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme; (b) sweat equity shares means equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called; (c) the value of any specified security or sweat equity shares shall be the fair market value of the specified security or sweat equity shares, as the case may be, on the date on which the option is exercised by the assessee as reduced by the amount actually paid by, or recovered from the assessee in respect of such security or shares; (d) fair market value means the value determined in accordance with the method as may be prescribed; (e) option means a right but not an obligation granted to an employee to apply for the specified security or sweat equity shares.....