Bare Act Search Results

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Schedule I

Title: Schedule

State: Karnataka

Year: 1976

.....Rs. 50 lakh Rs. 1800 per annum (f) Rs. 50 lakh or more Rs. 2500 per annum.] 1[10. Occupiers of factories as defined under the Factories Act, 1948, 2[x x x] Rs. 3[600] per annum] 3[11. Employers of establishments as defined under the Karnataka Shops and Commercial Establishments Act, 1961. Such employers of such establishments. (i) Where there are no employees Nil (ii) Where not more than 5 employees are employed Rs. 300 per annum (iii) Where more than 5, but not more than 10 employees are employed Rs. 600 per annum (iv) Where more than 10, but not more than 15 employees are employed Rs. 1200 per annum (v) Where 15 or more employees are employed Rs. 1,800 per annum] 12. Owners of oil pumps and service stations 4[Rs. 2,500] per annum 3[13 (a) (i) Licensed wholesale dealers of liqours other than toddy and arrack Rs. 2,500 per annum (ii) Licensed imported foreign liquor vendors other than those specified.....

The Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006 Complete Act

State: Sikkim

Year: 2006

.....THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 (ACT NO. 5 OF 2006) AN ACT to provide for the levy and collection of a tax on professions, trades, callings and employments for raising additional resources for the benefit of the State. Be it enacted by the Legislature of Sikkim in the Fifty-seventh Year of the Republic of India, as follows:- Short title, extent and commencement 1. (1) This Act may be called the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. (2) It extends to the whole of Sikkim. (3) (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Definitions 2. In this Act, unless the context otherwise requires;- (a) "Act" means the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006; (b) "appointed day" means the date on which this Act comes into force; (c) "Commissioner" means the Commissioner of Profession Tax appointed under section 3 of the Act ; (d) "employee" means a person employed on salary or wages and includes- (i) a Government servant receiving.....

Government of India Act, 1935 [Repealed] Schedule VI

Title: Sixth Schedule

State: Central

Year: 1935

.....or a lessee, and "own" shall be construed accordingly; "tenant" as respects any land in a rural area means a tenant as defined in the Agra Tenancy Act, 1926, or the Oudh Rent Act, 1685, as the case may be, and does not include a sub-tenant, and as respects any house or building means a person who occupies it on payment of rent, or in the case of a house, not situate in military of police lines, a person who occupies it rent free by virtue of any office, service of employment; "under-proprietor" means an under-proprietor as defined in the Oudh Rent Act, 1886; "Khaikar" means a person recorded as such in the records of rights of land in the Hill Pattis of Kumaun; "building" means abuilding as defined in the United Provinces Municipalities Act, 1916; "rental value" means the value of a houses or building based on the amount rent; "municipal tax" and ''house or building tax," means the taxes respectively known by those names imposed under the United Provinces Municipalities Act, 1916, the United Provinces Town Areas Act, 1914, and the Cantonments Act, 1924; "urban area" means a municipality or notified area (as defined in sub-section (9) of section two, and sub-section.....

Government of India Act, 1915-19 [Repealed] Repealing Act 1

Title: Government of India Act, 1935

State: Central

Year: 1915

.....of ministers. (3) If any question arises whether any matter is or is not a matter as respects which the Governor-General is by or under this Act required to act in his discretion or to exercise his individual judgment, the decision, of the Governor-General in his discretion shall be final, and the validity of anything done by the Governor-General shall not be called in question on the ground that he ought or ought not to have acted in his discretion, or ought or ought not to have exercised his individual judgment]. ___________________________ 1.These words up to the end of the section were omitted, by the India (Provisional Constitution) Order, 1947. 10. Other Provisions as to ministers (1) The Governor-General's ministers shall be chosen and summoned by him, shall be sworn as members of the council, and shall hold office during his pleasure. (2) A minister who for any period of six consecutive months is not a member of 1 [either Chamber of] the Federal Legislature shall at the expiration of that period cease to be a minister. (3) The salaries of ministers shall be such as the Federal Legislature may from time to time by Act determine and, until the Federal.....

The Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act

State: Tripura

Year: 1997

.....PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 THE TRIPURA PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 An Act to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto . Whereas it is expedient to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto ; Lt is hereby enacted in the Forty-eight year of the Republic of India, by the Legislature of Tripura , as follows : 1. Short title, extent and commencement - (1)This Act may be called the Tripura professions, Trades, Callings and Employments Taxation Act, 1997 (2)It extends to the whole of Tripura. (3) It shall come into force on such date as may be appointed by the State Government by notification in the official Gazette. 2. In this Act, unless the context otherwise requires - (a) "Commissioner" means the Commissioner of Profession Tax appointed under Section 12 ;.....

Government Savings Banks Act, 1873 Complete Act

State: Central

Year: 1873

.....of the State of Bihar. The Act was extended to the Union territory of Himachal Pradesh by H.P. A.L.O., 1948. H.P. is a 'State' from 25-1-1971-See Act 53 of 1970. The Act has now been extended to the Union territories of- (1) Dadra and Nagar Haveli by Regn. 6 of 1963 (1-7-1965); (2) Pondicherry by Regn. 7 of 1963 (1-10-1963); (3) Laccadive, Minicoy and Amindivi Islands (Now called Lakshdweep) by Regn. 8 of 1965 (1-10-1967). The Act has been extended to the Union territory of Goa, Daman and Diu and enforced therein on and from 1-9-1962-See S.O. 2734 published in Gaz. of Ind., 1-9-1962, Pt. II, S. 3(ii). Extra., p. 1991. The Act has been brought into force from 11-3-1992 in the State of Sikkim-See Gaz. of Ind., 11-3-92, Pt. II, S. 3(ii), Ext., p. 2 (No. 184). PRELIMINARY SECTION 01: SHORT TITLE This Act may be called the Government Savings Banks Act, 1873. Local extent. It extends 1 to 2 [the whole of India 3 [* * *].] SECTION 02: ACT NOT TO APPLY TO DEPOSITS IN ANCHAL SAVINGS BANK This Act shall not apply to any deposits made in the Anchal Savings Bank of the State of Travancore-Cochin, and, notwithstanding anything contained in this Act, any law in force in the said State.....

Air Corporations Act, 1953 Complete Act

State: Central

Year: 1953

.....with either of the Corporations. SECTION 09: CORPORATIONS TO ACT ON BUSINESS PRINCIPLES - In carrying out any of duties vested in it by this Act, each of the Corporations shall act so far as may be on business principles. CHAPTER 03: FINANCE, ACCOUNTS AND AUDIT SECTION 10: CAPITAL OF THE CORPORATIONS - (1) All non-recurring expenditure incurred by the Central Government for, or in connection with, each of the Corporations up to the date of establishment of that Corporation and declared to be capital expenditure by that Government, shall be treated as capital provided by the Central Government to that Corporation. (2) The Central Government may provide any further capital that may be required by either of the Corporations for the carrying on of the business of the Corporation or for any purpose connected therewith on such terms and conditions as the Central Government may determine. (3) Each of the Corporations may, with the consent of the Central Government, or in accordance with the terms of any general authority given to it by the Central Government- (a) borrow money for all or any of the purposes of the Corporation, and (b) secure the payment of any money.....

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 Mizoram Profesions, Trades, Callings and Employments Taxation Act, 1995. Complete Act

State: Mizoram

Year: 1995

.....MIZORAM PROFESIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995. THE MIZORAM PROFESIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995. (The Mizoram Act No. 7 of 1995) Received the assent of the Governor of Mizoram on the 6th November, 1995. An Act to levy a tax on professions, trades, callings and employments in the state of Mizoram to make an additional resources to the revenue of Mizoram and, for that purpose, it is expedient to impose a tax on professions, trades callings and employments. Be it enacted by the Legislative Assembly of Mizoram in the forty sixth Year of the Republic of India as follows. 1. Short title, extent and commencement: (1) This Act may be called the Mizoram Professions, Trades, Callings and Employments; taxation Act, 1995. (2) It shall extend to the whole of Mizoram excluding the areas of Lai, Mara and Chakma Autonomous District Councils in Chhimtuipui District. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Definitions: In this Act, unless the context otherwise requires- (a) "Appellate Assistant Commissioner of Taxes" means a person's.....

Finance Act, 2000 Complete Act

State: Central

Year: 2000

.....Be it enacted by Parliament in the Fifty-first Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 2000. (2) Save as otherwise provided in this Act, Sections 2 to 77 shall be deemed to have come into force on the 1st day of April, 2000. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2000, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income Tax Act) shall be increased,- (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in.....