Bare Act Search Results

Finance Act 1979 Chapter II

Title: Rates of Income-tax

State: Central

Year: 1979

.....First Schedule. (5) Subject to the provisions of sub-section (6), in cases in which income-tax has to be calculated under the first proviso to sub-section (5) of section 132 of the Income-tax Act or charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said Act or deducted under section 192 of the said Act from income chargeable under the head "Salaries" or deducted under sub-section (9) of section 80E of the said Act from any payment referred to in the said sub-section (9) or in which the "advance tax" payable under Chapter XVII-C of the said Act has to be computed, at the rate or rates in force, such income-tax or, as the case may be, "advance tax" shall be so calculated, charged, deducted or computed at the rate or rates specified in Part III of the First Schedule : Provided that in cases to which the provisions of Chapter XII or section 164 of the Income-tax Act apply, "advance tax" shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that Chapter or section, as the case may be. (6) In the cases to which Sub-Paragraph I or Sub-Paragraph II.....

Inter-state Migrant Workmen (Regulation of and Conditions of Service) Act, 1979 Section 13

Title: Wage Rates and Other Conditions of Service of Inter-state Migrant Workmen

State: Central

Year: 1979

(1) The wage rates, holidays, hours of work and other conditions of service of an inter-State migrant workman shall,-- (a) in a case where such workman performs in any establishment, the same or similar kind of work as is being performed by any other workman in that establishment, be the same as those applicable to such other workman; and (b) in any other case, be such as may be prescribed by the appropriate Government: Provided that an inter-State migrant workman shall in no case be paid less than the wages fixed under the Minimum Wages Act, 1948(41 of 1948). (2) Notwithstanding anything contained in any other law for the time being in force, wages payable to an inter-State migrant workmen under this section shall be paid in cash.

Finance Act 1979 Chapter VI

Title: Miscellaneous

State: Central

Year: 1979

..... For a letter-card 25 paise.". Section 44 - Amendment of Act 10 of 1963 In the Agricultural Refinance and Development Corporation Act, 1963, after section 42, the following section shall be inserted, namely :- "42A. Corporation to be exempt from income-tax and surtax for a certain period. - Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), or the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Corporation shall not be liable to pay any tax under either of the said Acts on its income, profits or gains for the previous year relevant to the assessment year commencing on the 1st day of April, 1979, and for the four previous years next following that previous year.". Section 45 - Amendment of Act 21 of 1973 In section 23 of the Finance Act, 1973, for the words "six previous years", the words "seven previous years" shall be substituted. Section 46 - Amendment of Act 38 of 1974 In the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, - (a) in section 3, in sub-section (1), for the figures, letters and words "1st day of April, 1980", the figures, letters and words "1st day of April, 1982" shall be substituted; (b).....

Finance Act 1979 Section 46

Title: Amendment of Act 38 of 1974

State: Central

Year: 1979

In the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, - (a) in section 3, in sub-section (1), for the figures, letters and words "1st day of April, 1980", the figures, letters and words "1st day of April, 1982" shall be substituted; (b) in section 4, in sub-section (1), in clause (iii), for the words, figures and letters "on the 1st day of April, 1979", the words, figures, letters and brackets "on the 1st day of April, 1979, and every subsequent assessment year (not being an assessment year commencing on or after the 1st day of April, 1982)" shall be substituted.

Finance Act 1979 Schedule I

Title: First Schedule

State: Central

Year: 1979

..... (5) Notwithstanding anything contained in this rule, no loss which has not been determined by the Income-tax Officer under the provisions of these rules, or the rules contained in Part IV of the First Schedule to the Finance Act, 1974 (20 of 1974), or of the First Schedule to the Finance Act, 1975 (25 of 1975), or of the First Schedule to the Finance Act, 1976 (66 of 1976), or of the First Schedule to the Finance (No. 2) Act, 1977 (29 of 1977), or of the Schedule to the Finance Act, 1978 (19 of 1978), shall be set off under sub-rule (1) or, as the case may be, sub-rule (2). Rule 10 - Where the net result of the computation made in accordance with these rules is a loss, the loss so computed shall be ignored and the net agricultural income shall be deemed to be nil. Rule 11 - The provisions of the Income-tax Act relating to procedure for assessment (including the provisions of section 288A relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income. Rule 12 - For the purposes of computing the net agricultural.....

Finance Act, 1979 Complete Act

State: Central

Year: 1979

..... SECTION 23: 23-26 - Amendments to Wealth Tax Act would be found incorporated in the principal Act. SECTION 27: 27 - Amendments to Gift Tax Act incorporated in the Act. Not printed therefore. SECTION 28: S. 28 & SCHEDULE SECOND - Amendments made in the Customs Tariff Act. 1975 SECTION 29: S. 29 & THIRD SCHEDULE -- Amendments made in Central Excises and Salt Act incor- porated in the Act. SECTION 30: AMENDMENT OF ACT 58 OF 1967 -- Amendments made in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 - incorporated in the Act. SECTION 31: AUXILIARY DUTIES OF CUSTOMS (1) In the case of goods mentioned in the First Schedule to the customs Tarrif Act, or in that Schedule as amended from time to time, there shall be levied and collected as an auxiliary duty of customs an amount equal to twenty per cent. of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962- (hereinafter referred to as the Customs Act). (2) Sub-section (1) shall cease to have effect after the 31st day of March. 1980, except as respects things done or omitted to be done before such cesser, and section 6 of the General.....

West Bengal Motor Vehicles Tax Act, 1979 Complete Act

State: West Bengal

Year: 1979

.....to exercise, within such areas as may be specified in the notification, the powers conferred and to perform the duties imposed by or under this Act; (k) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller 6***; 77. Clause (h1) ins. by W.B. Act 6 of 1992. w.e.f. 25.11.1991. (h1) "trade certificate" means the certificate issued in accordance with the provisions of the rules made under the proviso to section 39 of the Motor Vehicles Act, 1988; (i) "trailer" means any vehicle drawn or intended to be drawn by a motor vehicle. (2) All other words and expressions used ,in this Act but not defined shall have the same meanings as in 88. Words and figures subs. for the words and figures "the Motor Vehicles Act, 1939." by W.B. Act 6 of 1992, w.e.f. 25.11.1991. [the Motor Vehicles Act, 1988. Section 3 Imposition of tax (1) Every owner of a registered motor vehicle or every person who owns or keeps in his possession or control any motor vehicle shall pay tax on such vehicle at the rate specified in the Schedule. 99. Sub-sees. (2) and (3) subs. for original.....

Finance Act 1979 Section 2

Title: Income-tax

State: Central

Year: 1979

.....First Schedule. (5) Subject to the provisions of sub-section (6), in cases in which income-tax has to be calculated under the first proviso to sub-section (5) of section 132 of the Income-tax Act or charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said Act or deducted under section 192 of the said Act from income chargeable under the head "Salaries" or deducted under sub-section (9) of section 80E of the said Act from any payment referred to in the said sub-section (9) or in which the "advance tax" payable under Chapter XVII-C of the said Act has to be computed, at the rate or rates in force, such income-tax or, as the case may be, "advance tax" shall be so calculated, charged, deducted or computed at the rate or rates specified in Part III of the First Schedule : Provided that in cases to which the provisions of Chapter XII or section 164 of the Income-tax Act apply, "advance tax" shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that Chapter or section, as the case may be. (6) In the cases to which Sub-Paragraph I or Sub-Paragraph II.....

Inter State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 Complete Act

State: Central

Year: 1979

.....(ii) in relation to a factory, the owner or occupier of the factory and where a person has been named as the manager of the factory under the Factories Act, 1948, the person so named: (iii) in relation to a mine, the owner or agent of the mine and where a person has been named as the manager of the mine, the person so named; (iv) in relation to any other establishment, any person responsible for the supervision and control of the establishment. (h) "recruitment" includes entering into any agreement or other arrangement for recruitment and all its grammatical variations and cognate expressions shall be construed accordingly; (i) "wages" shall have the meaning assigned to it in clause (vi) of section 2 of the Payment of Wages Act, 1936;- (j) "workman" means any person employed in or in connection with the work of any establishment to do any skilled, semi-skilled or unskilled, manual, supervisory, technical or clerical work for hire or reward whether the terms of employment be express or implied, but does not include any such person - (i) who is employed mainly in a managerial or administrative capacity: or (ii) who, being employed in a supervisory capacity, draws wages.....

Karnataka Tax on Entry of Goods Act, 1979 Chapter II

Title: Levy of Tax

State: Karnataka

Year: 1979

.....area under sub-section (1), or (ii) in respect of which tax has been paid or has become payable under section 4-B of the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979)]. 7 [(4) The provisons of sub-sections (3) shall not apply unless the dealer preferring claim under the said sub-section furnishes to the assessing authority declaration in the prescribed form obtained from the prescribed authority and duly filled and signed by the dealer who is liable to pay tax on such goods under this Act or the stockist who is liable to pay tax on such goods under the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), as the case may be.] 8 [(4A) Notwithstanding anything contained in sub-sections (2) and (3), where a dealer purchases any scheduled goods within the same local area from another dealer having more than one place of business in two different local areas, he shall not be eligible for prefering claim under sub-section (3) of section 3 unless such dealer furnishes to the assessing authority adeclaration in the prescribed form obtained from the selling dealer.] (5) Where a dealer brings or causes to be brought goods into a local area and claims.....