Bare Act Search Results

Income Tax Act, 1961 Section 5A

Title: Apportionment of Income Between Spouses Governed by Portuguese Civil Code

State: Central

Year: 1961

(1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as communiao dos bens) in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head Salaries) shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly. (2) Where the husband or, as the case may be, the wife governed by the aforesaid system of community of property has any income under the head Salaries, such income shall be included in the total income of the spouse who has actually earned it.

British Statutes (Application to India) Repeal Act, 1960 Complete Act

State: Central

Year: 1960

.....as the repeal of certain British statutes is concerned. As respects the recommendations relating to the replacement of certain British statutes by Acts of Parliament, the Merchant Shipping Act, 1958. has already replaced all the British statutes on that subject and many of the remaining Acts are under separate examination. 2. The reasons for repealing most of the British statutes are contained in the comments of the Commission in Appendix II at pp. 33-84 of its Fifth Report. The present Bill, however, includes a few British statutes which the Fifth Report has listed in Appendix III as statutes with respect to which legislation in India appears to be prima facie necessary. The examination of these Acts has revealed that they may also be repealed. The notes explain the reasons for including such statutes in the present Bill. 3. Clause 3 of the Bill introduces a saving provision on the lines recommended in paragraph 15 of the Report in order to make it clear that the repeal cannot possibly affect any privileges to which India and her citizens may be entitled under any statute now sought to be repealed in its application to territories outside India to which the India.....

Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987 Complete Act

State: Central

Year: 1987

.....1987 16 of 1987 23rd May, 1987 After Goa, Daman and Diu became part of India, the provisions of the Mines and Minerals (Regulation and Development) Act 1957(1957 Act) except section 16 were extended to that Union territory with effect from 1-10-1963 and section 16 was extended with effect from 15-1-1966. The Controller of Mining Leases in exercise of the powers conferred on him under section 16 of the Act, proceeded with the modification of the mining concessions granted under the earlier Portuguese Mining Laws of 1906 so as to bring them in conformity with the provisions of the 1957 Act. The concession holders challenged the proceedings of the Controller on the ground that the concessions held by them were not existing mining leases within the meaning of the provisions of the 1957 Act, The Bombay High Court in its judgment dated 29-9-1983 held that the concessions were not mining leases within the meaning of 1957 Act. As a result of this judgment, the Controller of Mining Leases could not take further action to modify the concessions. The High Court in another case held that no royalty could be charged on the minerals extracted by the concession holder, as such mining.....

Tea Act, 1953 Complete Act

State: Central

Year: 1953

.....25--. (d) "Customs-collector" means a Customs collector as defined in clause (c) of section 3 of the Sea Customs Act, 1878 for the purposes of that Act, or of that Act as applied to the import and export of goods by air or a Collector of Land Customs as defined in clause (c) of section 2 of the Land Customs Act, 1924 as the case may be; (e) "dealer" means a dealer in tea; (f) "export" means to take out of India by land, sea or air to any place outside India other than a country or territory notified in this behalf by the Central Government by notification in the Official Gazette: (g) "export allotment" means the total quantity of tea which may be exported during any one financial year, (h) "Fund" means the Tea Fund referred to in section 27- (i) "manufacturer" means a manufacturer of tea; (j) "member" means a member of the Board, (k) "owner"- (i) with reference to a tea estate or garden or a sub-division thereof the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists; and (ii) with reference to a tea estate or a garden or a sub-division for which an agent is employed, means the agent if and in.....

Finance Act 1994 Chapter 3

Title: Direct Taxes

State: Central

Year: 1994

.....: For the purposes of this clause, the expression "security" shall have the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);'. Section 4 - Insertion of New Section 5A After section 5 of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1963, namely :- '5A. Apportionment of income between spouses governed by Portuguese Civil Code. - (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "COMMUNIAO DOS BENS") in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head "Salaries") shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the.....

Finance Act 1994 Section 4

Title: Insertion of New Section 5a

State: Central

Year: 1994

After section 5 of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1963, namely :- '5A. Apportionment of income between spouses governed by Portuguese Civil Code. - (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "COMMUNIAO DOS BENS") in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head "Salaries") shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly. (2) Where the husband or, as the case may be, the wife governed by the aforesaid system of community of property.....

Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987 Preamble 1

Title: Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987

State: Central

Year: 1987

THE GOA, DAMAN AND DIU MINING CONCESSIONS (ABOLITION AND DECLARATION AS MINING LEASES) ACT, 1987 [Act, No.16 of 1987] [23rd May, 1987] PREAMBLE An Act to provide for the abolition of the mining concessions in operation in the Union territory of Goa, Daman and Diu and specified in the First and the Second Schedules, and for the declaration of such mining concessions as mining leases under the Mines and Minerals (Regulation and Development) Act, 1957 with a view to the regulation of the mines to which such concessions relate and for the development of minerals under the control of the Union and for matters connected therewith or incidental thereto. Whereas certain mining concessions have been granted in perpetuity under the former Portuguese Mining Laws (Decree of 20th day of September, 1906) in the territories now included in the Union territory of Goa, Daman and Diu by the former Portuguese Government and by the Government of Goa, Daman and Diu: And whereas the aforesaid mining laws have ceased to be in force and doubts have been expressed as to whether such mining concessions are mining leases within the meaning of the Mines and Minerals (Regulation and Development).....

Tea Act, 1953 Section 18

Title: Tea or Tea Seed for Export to Be Covered by Licence or Permit

State: Central

Year: 1953

(1) No consignment of tea or tea seed shall be shipped or waterborne to be shipped for export or shall be exported until the owner has delivered the Customs collector a valid export licence or special export licence or a valid permit issued by or on behalf of the Board or the Central Government, as the case may be covering the quantity to be shipped. (2) No consignment of tea or tea seed shall be shipped or waterborne to be shipped for carriage (or shall be taken by land or air) to any of the1[* * *] Portuguese Settlements bounded by India until the owner has delivered to the Customs collector a permit issued by or on behalf of the Board covering the quantity to be shipped. (3) No permit for the passage of any tea or tea seed by land into any of the1[* * *] Portuguese Settlement bounded by India shall be granted under sub-section (1) of section 5 of the Land Customs Act, 1924 unless the application for such permit is accompanied by a permit granted in this behalf by the Board covering the quantity to be passed. ________________________ 1. The words "Franch or" were omitted by 3 A.L.O., 1956 (w.r.e.f. 1-11-1956).

Income Tax Act, 1961 Chapter II

Title: Basis of Charge

State: Central

Year: 1961

.....sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act. Section 5 - Scope of total income (1) Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which - (a) is received or is deemed to be received in India in such year by or on behalf of such person ; or (b) accrues or arises or is deemed to accrue or arise to him in India during such year ; or (c) accrues or arises to him outside India during such year : Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6)* of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set-up in India. (2) Subject to the provisions of this Act, the total income of any previous year of a person who is a non-resident includes all income from whatever source derived which - (a) is received or is deemed to be received in India in such year by or on behalf of such person ; or .....

Bombay City (Inami and Special Tenures) Abolition and Maharashtra Land Revenue Code (Amendment) Act, 1969, (Maharashtra) Section 2

Title: Definitions and Power to Decide Questions Arising there from

State: Maharashtra

Year: 1969

....."Fazindari tenants"; (v) "Fazindari land" means land held by a Fazindar and entered as such in the registers and rent rolls maintained under section 305 of the Code; (vi) "First Inam grant" means a grant of land with exemption from payment of land revenue made by Government to Maneckji Lovji under the certificate, dated the 29th December, 1783; (vii) "inamdar" means the holder of inami land, and includes any person lawfully holding under or through him; (viii) ''inami land" means land held under the First Inam grant, the Second Inam grant or the Third Inam grant, and entered as such in the registers and rent rolls maintained under section 305 of the Code; (ix) "inami tenure" means the tenure on which inami land is held; (x) "prescribed" means prescribed by rules; (xi) "redeemed land" means special tenure lands in respect of which annual payment of the cess, assessment or rent has been redeemed at any time before the appointed day, on payment by the superior holder of a commuted amount equal to twenty-five years' or thirty years' rent under the terms of the tenure; (xii) "Schedule" means the Schedule to this Act; (xiii) "Second Inam grant" means the grant.....