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

THE THIRUPPUVARAM PAYMENT (ABOLITION) ACT, 1969 THE THIRUPPUVARAM PAYMENT (ABOLITION) ACT, 1969 (Act 19 of 1969) CONTENTS CHAPTER I Preliminary Preamble. Sections. 1. Short title, extent and commencement. 2. Definitions. CHAPTER II Abolition of Thirupuvaram 3. Thiruppuvaram to be abolished. 4. Compensation to certain religious or charitable institutions of public nature. 5. Service Thiruppuholders. 6. Scale of compensation to Thiruppuholder not governed by section 4. CHAPTER III Inquiry into claims relating to Thiruppuvaram 7. Compensation officers. 8. Inquiry into Thiruppuvaram claims. 9. Lapse of Thiruppuvaram in certain cases. 10. Time for preference of claim. CHAPTER IV Determination and payment of compensation. 11. Determination of annuity and compensation. 12. Compensation to be paid in cash or in bonds. 13. Commutation rate of paddy and other commodities. 14. Payment of compensation. 15. Appeal from orders under section 14. 16. Unclaimed and undisbursed amounts how to be dealt with. 17. Wrong and excess payments to be recoverable as arrears of public revenue. 18. Interim compensation to be paid in case.....

The Jenmikaram Payment (Abolition) Act, 1960 Complete Act

State: Kerala

Year: 1960

THE JENMIKARAM PAYMENT (ABOLITION) ACT, 1960 ( Published in K.G. Ex. No. 8 dated 3-2-1961) THE JENMIKARAM PAYMENT (ABOLITION) ACT, 1960 [Act No 3 of 1961] PREAMBLE An Act for the abolition of Jenmikaram payable under the Travancore Jenmi and Kudiyan Act, 1071. WHEREAS it is necessary, in public interest, to abolish the recurring and periodical payment of jenmikaram to Jenmies under the Travancore Jenmi and Kudiyan Act of 1071 and to provide for the payment of a lump sum-compensation to the Jenmies in lieu of such periodical payments and thus conferring on the Kudiyans full proprietory rights over their holdings and for other matters incidental thereto; BE it enacted in the Eleventh Year of the Republic of India as follows:- Section 1 - Short title, extent and commencement (1) This Act may be called the Jenmikaram Payment (Abolition) Act, 1960. (2) It extends to the whole of Travancore area in the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. Section 2 - Definitions In this Act, unless the context otherwise requires,- (a) ˜appointed day' means the day on which the.....

Tax on Lotteries Act, 2004 Chapter V

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

State: Karnataka

Year: 2004

.....be recovered.- (i) as if it were an arrear of land revenue; or (ii) as if it were an arrear of sales tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). Section 13 - Recovery of tax, penalty, or any other amount, from certain other persons (1) The Assistant Commissioner may at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the promoter at his last address known to the Assistant Commissioner, require any person from whom money is due or may become due to the promoter or other person who holds or may subsequently hold money for or on account of the promoter or other person to pay to the Assistant Commissioner, either forthwith upon the money becoming due or being held at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the promoter or other person in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount. (2) The Assistant Commissioner may at any time or from time to time amend or revoke any such notice or extend the time for making any.....

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.....