Bare Act Search Results

Finance Act, 1995 Section 36

Title: Insertion of New Sections 194j and 194k

State: Central

Year: 1995

.....of section 44AA or of this section; (b) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (c) where any sum referred to in sub-section (1) is credited to any account, whether called "Suspense account" or by any other name, in the books of account of the person liable to pay such sum, such crediting shall be deemed to be credit of such sum to the account of the payee and the provisions of this section shall apply accordingly. 194K. Income In Respect Of Units. - (1) Where Any Income Is Payable To A Resident In Respect Of Units Of A Mutual Fund Specified Under Clause (23d) Of Section 10 or of the Unit Trust of India the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of, - (a) twenty per cent., if the payee is a company, and (b) fifteen per cent. in the case of other payees. (2) The provisions of sub-section (1) shall not apply - (i) where the amount of such income or,.....

Finance Act, 1995 Chapter III

Title: Direct Taxes

State: Central

Year: 1995

.....by virtue of holding a capital asset, being a share or any other security, within the meaning of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956 (hereafter in this clause referred to as the financial asset), the assessee - (A) becomes entitled to subscribe to any additional financial asset; or (B) is allotted any additional financial asset without any payment, then, subject to the provisions of sub-clauses (i) and (ii) of clause (b)"; (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely :- "(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset, shall be taken to be nil in the case of such assessee;". Section 15 - Insertion of New Section 80DDA After section 80DD of the Income-tax Act, the following section shall be inserted, with effect from the 1st day of April, 1996, namely :- '80DDA. Deduction in respect of deposit made for maintenance of handicapped dependant. - (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be.....

Finance Act, 1995 Complete Act

State: Central

Year: 1995

.....by virtue of holding a capital asset, being a share or any other security within the meaning of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (hereinafter in this clause referred to as the financial asset), the assessee" (A) becomes entitled to subscribe to any additional financial asset; or (B) is allotted any additional financial asset without any payment. then, subject to the provisions of sub-clauses (i) and (ii) of clause (b)"; (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely :" '(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset, shall be taken to be nil in the case of such assessee"; SECTION 15: INSERTION OF NEW SECTION 80DDA After section 80DD of the Income-tax Act, the following section shall be inserted, with effect from the 1st day of April, 1996, namely :" '80DDA. Deduction in respect of deposit made for maintenance of handicapped dependant." (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and.....

Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Chapter 5

Title: Education

State: Central

Year: 1995

.....appropriate orientation; (d) imparting education through open schools or open universities; (e) conducting class and discussions through interactive electronic or other media; (f) providing every child with disability free of cost special books and equipments needed for his education. Section 28 - Research for designing and developing new assistive devices, teaching aids, etc. The appropriate Governments shall initiate or cause to be initiated research by official and non-Governmental agencies for the purpose of designing and developing new assistive devices, teaching aids, special teaching materials or such other items as are necessary to give a child with disability equal opportunities in education. Section 29 - Appropriate Governments to set up teachers' training institutions to develop trained manpower for schools for children with disabilities The appropriate Governments shall set up adequate number of teachers' training institutions and assist the national institutes and other voluntary organisations to develop teachers' training programmes specialising in disabilities so that requisite trained manpower is available for special schools and integrated.....

Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Section 30

Title: Appropriate Governments to Prepare a Comprehensive Education Scheme Providing for Transport Facilities, Supply of Books,etc.

State: Central

Year: 1995

Without prejudice to the foregoing provisions, the appropriate Governments shall by notification prepare a comprehensive education scheme which shall make provision for-- (a) transport facilities to the children with disabilities or in the alternative financial incentives to parents or guardians to enable their children with disabilities to attend schools; (b) the removal of architectural barriers from schools, colleges or other institutions imparting vocational and professional training; (c) the supply of books, uniforms and other materials to children with disabilities attending school; (d) the grant of scholarship to students with disabilities; (e) setting up of appropriate fora for the redressal of grievances of parents regarding the placement of their children with disabilities; (f) suitable modification in the examination system to eliminate purely mathematical questions for the benefit of blind students and students with low vision;-- (g) restructuring of curriculum for the benefit of children with disabilities; (h) restructuring the curriculum for benefit of students with hearing impairment to facilitate them to take only one language as part of their curr

Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Chapter 9

Title: Research and Manpower Development

State: Central

Year: 1995

The appropriate Governments and local authorities shall promote and sponsor research, inter alia, in the following areas:-- (a) prevention of disability; (b) rehabilitation including community based rehabilitation; (c) development of assistive devices including their psycho-social aspects; (d) job identification; (e) on site modifications in offices and factories. Section 49 - Financial incentives to Universities to enable them to undertake research The appropriate Governments shall provide financial assistance to universities, other institutions of higher learning, professional bodies and non-Governmental research units or institutions, for undertaking research for special education, rehabilitation and manpower development.

Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Section 49

Title: Financial Incentives to Universities to Enable Them to Undertakeresearch

State: Central

Year: 1995

The appropriate Governments shall provide financial assistance to universities, other institutions of higher learning, professional bodies and non-Governmental research units or institutions, for undertaking research for special education, rehabilitation and manpower development.

Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Complete Act

State: Central

Year: 1995

.....in the Forty-sixth 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 Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995. (2) It extends to the whole of India except the State of Jammu and Kashmir. (3) It shall come into force on such date3 (a) [a] 7-2-1996-See Gax. of Ind.. 7-9-1996. Pt. II, S. 3(i), Ext., p. 1 (No. 84). as the Central Government may, by notification, appoint. SECTION 2 : Definitions In this Act, unless the context otherwise requires.- (a) "appropriate Government" means,- (i) in relation to the Central Government or any establishment wholly or substantially financed by that Government, or a Cantonment Board constituted under the Cantonment Act, 1924 the Central Government: (ii) in relation to a State Government or any establishment wholly or substantially financed by that Government, or any local authority, other than a Cantonment Board, the State Government: (iii) in respect of the Central Co-ordination Committee and the Central Executive Committee, the Central Government: (iv) in respect of the State.....