Bare Act Search Results

Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 Complete Act

Title: Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993

State: Central

Year: 1993

Preamble1 - INTEREST ON DELAYED PAYMENTS TO SMALL SCALE AND ANCILLARY INDUSTRIAL UNDERTAKINGS ACT, 1993 Section1 - Short title, extent and commencement Section2 - Definitions Section3 - Liability of buyer to make payment Section4 - Date from which and rate at which interest is payable Section5 - Liability of buyer to pay compound interest Section6 - Recovery of amount due Section7 - Appeal Section7A - Establishment of Industry Facilitation Council Section7B - Composition of Industry Facilitation Council Section7C - Laying of rules before State Legislature Section8 - Requirement to specify unpaid amount with interest in the annual statement of accounts Section9 - Interest not to be allowed as deduction from income Section10 - Over-riding effect Section11 - Repeal and saving

Income Tax Act, 1961 Section 211

Title: Instalments of Advance Tax and Due Dates

State: Central

Year: 1961

..... The whole amount of such advance tax as reduced by the amount or amounts, if any, paid in the earlier instalment or instalments : Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act. (2) If the notice of demand issued under section 156 in pursuance of an order of the Assessing Officer under sub-section (3) or sub-section (4) of section 210 is served after any of the due dates specified in sub-section (1), the appropriate part or, as the case may be, the whole of the amount of the advance tax specified in such notice shall be payable on or before each of such of those dates as fall after the date of service of the notice of demand.

Wealth-tax Act, 1957 Section 15

Title: Return After Due Date and Amendment of Return

State: Central

Year: 1957

.....amendment of return If any person has not furnished a return within the time allowed under sub-section (1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: Provided that- (a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time upto and inclusive of the 31st day of March, 1990, or before the completion of the assessement, whichever is earlier; (b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time upto and inclusive of the 31st day of March, 1991, or before the completion of the assessment, whichever is earlier.] ________________________ 1. Substituted by Act 4 of 1988, Section 134 w.e.f. 1-4-1989.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 14

Title: Return After Due Date and Amendment of Return

State: Central

Year: 1958

.....amendment of return If any person has not furnished a return within the time allowed under sub-section (1) of section 13 or by a notice issued under clause (i) of sub-section (4) of section 15, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: Provided that-- (a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day of March, 1990 or before the completion of the assessment, whichever is earlier; (b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time up to and inclusive of the 31st day of March, 1991 or before the completion of the assessment, whichever is earlier.] ___________________________ 1. Substituted by Act 4 of 1988, section 167 w.e.f. 1-4-1989.

The Thiruppuvaram Payment (Abolition) Act, 1969 Complete Act

State: Kerala

Year: 1969

.....or revision under section 15 shall be deposited in the Subordinate Judge's Court having jurisdiction, in the name of the person or persons in whose favour an order for payment has been made, by the prescribed authority or the Subordinate Judge's Court or the District Court, as the case may be. (3) All amounts deposited in the Subordinate's Judge's Court under sub-section (1) or sub-section (2) shall be dealt with by that court in accordance with such rules as may be made by the Government in this behalf. (4) Every person making a claim to, or enforceable against, any amount held in deposit under sub-section (1) or sub-section (2) shall apply to the Subordinate Judge's Court in prescribed form setting forth his claim. (5) The Subordinate Judge's Court shall, after giving notice to all persons who have applied under sub-section (4) and to any others whom it considers to be interested, make inquiry into the validity of the claims received by it and determine the persons who are entitled to the amount held in deposit and the amount to which each of them is entitled. 17. Wrong and excess payments to be recoverable as arrears of public revenue. " Where any payment made to any.....

The Jenmikaram Payment (Abolition) Act, 1960 Complete Act

State: Kerala

Year: 1960

.....instituted against any officer or person duly authorised under this Act in respect of anything in good faith done or intended to be done under this Act or the rules made thereunder. Section 24 - Rules (1) The Government may, by notification in the Gazette, make rules for the purpose of carrying into effect the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for- (a) the authority by whom the question as to whether an institution is a religious or charitable institution of a public nature is to be decided, appeals therefrom and the procedure to be followed in deciding the question and in appeals; (b) the proportion in which the compensation may be paid in cash and in bonds; (c) the extent and manner of payment of interim compensation; (d) the manner in which the compensation roll has to be prepared: (e) the time within which objections have to be preferred on the notice of compensation roll; (f) the fee to be paid on the memorandum of appeal sub-section (2) of S. 11; (g) the authority or bank in which deposits may be made under subsection (3) of S. 13; (h) the date from which.....

Tax on Lotteries Act, 2004 Chapter V

Title: Return, Assessment, Payment, Recovery and Collection of Tax

State: Karnataka

Year: 2004

.....under Section 11, the full amount of tax payable by him for the period to which such return relates and shall furnish along with the return satisfactory proof of the payment of such tax, and after the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed. (3) If the Assistant Commissioner is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the promoter or person on the basis thereof. (4) If no return is submitted by the promoter under sub-section (1) before the period prescribed or if the return submitted by him appears to the Assistant Commissioner to be incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reasons for such assessment: Provided that before taking action under this sub-section the promoter or person shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him. (5) While making any assessment under sub-section (4), the Assistant Commissioner may also direct the promoter to pay in addition to the tax assessed a penalty equal to one half of the.....

The Kerala Payment of Arrears of Rent [1] in Instalments Act, 1979 Complete Act

State: Kerala

Year: 1979

THE KERALA PAYMENT OF ARREARS OF RENT [1] IN INSTALMENTS ACT, 1979 THE KERALA PAYMENT OF ARREARS OF RENT [1] IN INSTALMENTS ACT, 1979 (ACT 29 OF 1979) An Act to provide for installment facility for the payment of arrears of rent and for matters incidental thereto Preamble.- WHEREAS it is expedient to provide for instalment facility for the payment of arrears of rent and for matters incidental thereto; BE it enacted in the Thirtieth Year of the Republic of India as follows:- 1 . Short title, extent and commencement.- (1) This Act may be called the Kerala Payment of Arrears of Rent in Instalments Act, 1979. (2). It extends to the whole of the State of Kerala . (3). It shall be deemed to have come into force on the 19 th day of July, 1979. 2. Definitions.- In this Act, unless the context otherwise requires, the expressions "cultivating tenant", "holding", "improvement", "Land Tribunal", "rent" and "tenant" shall have the meanings respectively assigned to them in the Kerala Land Reforms Act, 1963 (1 of 1964). 3. Payment of arrears of rent in instalments.- (1) Notwithstanding anything to the contrary contained in any other law for the time being in force, or in any contract.....

Value Added Tax Act, 2003 Section 42

Title: Payment and Recovery of Tax, Penalties, Interest and Other Amounts

State: Karnataka

Year: 2003

.....been paid. (c) Notwithstanding anything contained in this Act, the deferred payment of tax under clause (a) shall not attract interest under sub-section (2) of Section 36, provided the conditions laid down for payment of the tax deferred are satisfied. (4) Any other amount due under this Act shall be paid within ten days from the date of service of the order or proceedings imposing such amount, unless otherwise specified. (5) The Commissioner or the Government may, subject to such conditions as they may specify, remit by an order the whole or any part of the interest payable in respect of any period by any person or class of persons. (6) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted towards the tax or any other amount due. (7) A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax so payable in such manner as may be.....

Karnataka Value Added Tax Act, 2003 Section 42

Title: Payment and Recovery of Tax, Penalties, Interest and Other Amounts, Issuance of Clearance Certificates

State: Karnataka

Year: 2003

.....been paid. (c) Notwithstanding anything contained in this Act, the deferred payment of tax under clause (a) shall not attract interest under sub-section (2) of Section 36,provided the conditions laid down for payment of the tax deferred are satisfied. (4) Any other amount due under this Act shall be paid within ten days from the date of service of the order or proceedings imposing such amount, unless otherwise specified. (5) The Commissioner or the Government may, subject to such conditions as they may specify, remit by an order the whole or any part of the interest payable in respect of any period by any person or class of persons. (6) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted towards the tax or any other amount due. (7) A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax so payable in such manner as may be.....