Bare Act Search Results

Finance Act, 1982 Chapter III

Title: Direct Taxes

State: Central

Year: 1982

.....and the rate at which the amount of deduction under sub-section (1) is to be calculated, the Central Government shall have regard to the following factors, namely :- (a) the cost of manufacture or production of such goods or merchandise and prices of similar goods or merchandise in the foreign markets; (b) the need to develop foreign markets for such goods or merchandise; (c) the need to earn foreign exchange; (d) any other relevant factor. (5) The deduction under sub-section (1) for any assessment year shall not exceed ten per cent. of the amount of income-tax otherwise payable by the assessee for that assessment year on the amount of profits and gains derived from the export of such goods or merchandise out of India. Explanation : For the purposes of this sub-section, the amount of income-tax otherwise payable by the assessee for an assessment year on the profits and gains derived from the export of such goods or merchandise out of India shall be - (a) in a case where the total income for that assessment year consists only of such profits and gains, the amount of income-tax chargeable (without any deduction under this section) on the total income; (b) in a case.....

Finance Act, 1982 Section 9

Title: Insertion of New Section 35ccb

State: Central

Year: 1982

In the Income-tax Act, after section 35CCA, the following section shall be inserted with effect from the 1st day of June, 1982, namely :- "35CCB. Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. - (1) Where an assessee incurs any expenditure by way of payment of any sum to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources, to be used for carrying out any programme of conservation of natural resources approved by the prescribed authority, the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of such expenditure incurred during the previous year. (2) The deduction under sub-section (1), shall not be allowed with respect to expenditure by way of payment of any sum to any association or institution, unless such association or institution is for the time being approved in this behalf by the prescribed authority : Provided that the prescribed authority shall not grant such approval for more than three years at a time. (3) Where a deduction under this section is claimed and.....

Finance Act, 1982 Section 17

Title: Amendment of Section 80gga

State: Central

Year: 1982

In section 80GGA of the Income-tax Act, in sub-section (2), after clause (b), the following clause shall be inserted with effect from the 1st day of June, 1982, namely :- "(c) any sum paid by the assessee in the previous year to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources, to be used for carrying out any programme of conservation of natural resources approved for the purposes of section 35CCB : Provided that the association or institution is for the time being approved for the purposes of sub-section (2) of section 35CCB.".

Finance Act, 1982 Section 10

Title: Amendment of Section 36

State: Central

Year: 1982

.....'(viiia) in respect of any special reserve created by a scheduled bank (other than a bank incorporated by or under the laws of a country outside India) which is engaged in banking operations outside India, an amount not exceeding forty per cent. of the total income (computed before making any deduction under Chapter VI-A) carried to such reserve account : Provided that, having regard to its capital structure, the extent of its banking operations outside India, its need for resources for such operations outside India and other relevant factors, the bank is, for the time being, approved by the Central Government for the purposes of this clause. Explanation : For the purposes of this clause, "scheduled bank" has the same meaning as in clause (ii) of the Explanation to clause (viia);'.

National Waterway (Allahabadhaldia Stretch of the Ganga Bhagirathihooghly River) Act, 1982 Complete Act

State: Central

Year: 1982

.....river for purposes of shipping and navigation on the national waterway2[to the extent provided in the Inland Waterways Authority of India Act, 1985]. SECTION 04: 04-15 OMITTED By Inland Waterways Authority of India Act(82 of 1985) S, 38 (27-10-86)] SCHEDULE 1 LIMITS OF THE NATIONAL WATERWAY (ALLAHABAD-HALDIA STRETCH OF THE GANGA- BHAGIRATHI-HOOGHLY RIVER) From road bridge at Allahabad across the river Ganga, about 2 kms up-stream of the confluence of the rivers Ganga and Yamuna at Triveni to the Inland Waterway limit on the tidal waters of the river Hooghly from a line drawn between No. I Refuge house at the entrance to Baratola river commonly called channel creeek to a position 2.5 kms. due south of Saugor lighthouse, and then connected to the right or south bank at the entrance to the Hijili or Russulpore river, through river Ganga, lock canal and feeder canal at Farakka, river Bhagirathi and river Hooghly. Footnotes: 1. 27-10-86 - See Gaz. of Ind., 27-10-1986, Pt. II, S. 3(ii), Ext.. p. 2 (No. 433). 2. Substituted for the words "Central Government" and "to the extent hereinafter provided" by Inland Waterways Authority of India Act (82 of 1985), S. 38(a) (27-10-86). .....

The Sikkim Panchayat Act, 1982 Complete Act

State: Sikkim

Year: 1982

.....party. 115 Penalty. 116. Repeal and Savings. 117. Power to remove difficulties. 118. Power to make rules. SCHEDULE THE SIKKIM PANCHAYAT ACT 1982 ACT NO.3 OF 1982 AN ACT. To provide for the reorganization of Panchayats with a view to ensuring efficient Panchayat administration in the State and to provide for matters connected therewith and incidental thereto. [7th April, 1982) Be it enacted by the Legislature of Sikkim in the Thirty-third Year of the Republic of India as follows: CHAPTER I Preliminary Short title, extent and commencement. 1. (1) This Act may be called the Sikkim Panchayat Act, 1982. (2) It extends to the whole of Sikkim except the areas which have been or may hereafter be declared as, or included in, the Municipal Corporation under the provisions of the Gangtok Municipal Corporation Act, 1975 or as a cantonment under the provisions of the Cantonment Act, 1924 or as a Bazar Area under the provisions of the Sikkim Bazar Committees Act, 1969. (3) It shall come into. force on such date as the State Government may, by notification, appoint and different dates may be appointed for different areas or different provisions of the Act and.....

Tamil Nadu Prevention of Dangerous Activities of Bootleggers, Drugoffenders, Forestoffenders, Goondas, Immoral Traffic Offenders and Slumgrabbers Act, 1982 Complete Act

State: Tamil Nadu

Year: 1982

.....Tamil Nadu Prevention of Dangerous Activities of Bootleggers, Drug-offenders, Forest-Offenders, Goondas, Immoral Traffic Offenders and Slum-grabbers Act, 1982. Act.No.14 of 1982 An Act to provide for preventive detention of bootleggers, drug-offenders, (Inserted by Tamil Nadu Act 1 of 1988) [forest-offenders] goondas, immoral traffic offenders and slum-grabbers for preventing their dangerous activities pre-judicial to the maintenance of public order. WHEREAS public order is adversely affected every now and then by the dangerous activities of certain persons, who are known as bootleggers, drug-offenders, (Inserted by Tamil Nadu Act 1 of 1988) [forest offenders] goondas, immoral traffic offenders and slum-grabbers; AND WHEREAS having regard to the resources and influence of the persons by whom, the large scale on which, and the manner in which, the dangerous activities are being clandestinely organised and carried on in violation of law by them, as boot-leggers, drug-offenders, (Inserted by Tamil Nadu Act 1 of 1988) [forest offenders] goondas, immoral traffic offenders or slum- grabbers in the State of Tamil Nadu, and particularly in its urban areas, (Inserted by Tamil.....

West Bengal Entertainmentcumamusement Tax Act, 1982 Complete Act

State: West Bengal

Year: 1982

.....first day of January and ending on the thirty-first day of 66. Word subst. by W.B. Act 8 of 1998. [ December; ] 77. Clause (f) first inst. by W.B. Act 8 of 1998, then subst. by W.B. Act 3 of 2000. (f) "enrolled" means enrolled under sub-clause (d) of sub-section (4c) of section 4A or clause (b) of sub-section (3) of section 4BB; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (g) "luxury-cum-entertainment product" means any product which is ordinarily used for providing audio, visual or audio-visual entertainment, as may be specified by the State Government by notification; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (h} "notification" means a notification published in the Official Gazette; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (i} "value of supply" means the valuable consideration received or receivable by any person at the time of supply of any luxury-cum-entertainment product at the first instance. Section 3 Taxing authorities (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act. (2) The State Government may appoint persons.....