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Start Free TrialFinance Act,1990 Chapter III
Title: Direct Taxes
State: Central
Year: 1990
.....turnover" shall not include any sum referred to in clauses (iiia), (iiib) and (iiic) of section 28;'; (iii) in clause (d), for the words "manufacturing goods", the words and brackets "manufacturing (including processing) goods" shall be substituted. Section 23 - Amendment Of Section 80HHD In section 80HHD of the Income-tax Act, with effect from the 1st day of April, 1991, - (a) in sub-section (2), for the words "by the assessee in convertible foreign exchange", the words and brackets "in, or brought into, India by the assessee in convertible foreign exchange within a period of six months from the end of the previous year or, where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf" shall be substituted; (b) for sub-section (3), the following sub-section shall be substituted, namely :- '(3) For the purposes of sub-section (1), profits derived from services provided to foreign tourists shall be the amount which bears to the.....
View Complete Act List Judgments citing this sectionFinance Act,1990 Section 12
Title: Amendment of Section 35ccb
State: Central
Year: 1990
In section 35CCB of the Income-tax Act, with effect from the 1st day of April, 1991, (i) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) Where an assessee incurs any expenditure by way of payment of any sum - (a) to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources or of afforestation, to be used for carrying out any programme of conservation of natural resources or afforestation approved by the prescribed authority; or (b) to such fund for afforestation as may be notified by the Central Government, 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."; (ii) in sub-section (2), in the opening portion, after the words "deduction under", the words, brackets and letter "clause (a) of" shall be inserted.
View Complete Act List Judgments citing this sectionAsansol Municipal Corporation Act, 1990 Complete Act
State: West Bengal
Year: 1990
.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (20) "factory" means a factory as defined in the Factories Act, 1948; (21) "filth" includes offensive matter and sewage; (22) "goods" includes animals; (23) "habitable room" means a room constructed or adapted for human habitation; 55. Clause (23A) ins. by W.B. Act 17 of 1995. 5a. Clauses (8A), (13A). (14A), (25A). (56A) and (69A) ins. by W.B. Act 31 of 1997. (23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holding form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (24) "house drain" means any drain of one or more premises used for the drainage of such premises; (25) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving.....
List Judgments citing this sectionFinance Act,1990 Section 19
Title: Amendment of Section 80gga
State: Central
Year: 1990
In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991, - (i) in clause (c), after the words "natural resources", at both the places where they occur, the words "or of afforestation" shall be inserted; (ii) after clause (c), the following clause shall be inserted, namely :- "(cc) any sum paid by the assessee in the previous year to such fund for afforestation as is notified by the Central Government under clause (b) of sub-section (1) of section 35CCB;"
View Complete Act List Judgments citing this sectionPrasar Bharati (Broadcasting Corporation of India) Act, 1990 Chapter III
Title: Assets, Finances and Accounts
State: Central
Year: 1990
.....Act, 1970(5 of 1970) or a corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980(40 of 1980). Section 19 - Investment of moneys The Corporation may invest its moneys in the securities of the Central Government or any State Government or in such other manner as may be prescribed. Section 20 - Annual Financial Statement of the Corporation (1) The Corporation shall prepare, in each financial year, an Annual Financial Statement for the next financial year showing separately - (a) the expenditure which is proposed to be met from the internal resources of the Corporation ; and (b) the sums required from the Central Government to meet other expenses, and distinguishing - (i) revenue expenditure from other expenditure ; and (ii) non-plan expenditure from plan expenditure. (2) The Annual Financial Statement shall be prepared in such form and forwarded at such time to the Central Government for its approval as may be agreed to by that Government and the Corporation. Section 21 - Accounts and audit of Corporation (1) The Corporation shall maintain proper accounts and other relevant records.....
View Complete Act List Judgments citing this sectionPrasar Bharati (Broadcasting Corporation of India) Act, 1990 Section 20
Title: Annual Financial Statement of the Corporation
State: Central
Year: 1990
(1) The Corporation shall prepare, in each financial year, an Annual Financial Statement for the next financial year showing separately - (a) the expenditure which is proposed to be met from the internal resources of the Corporation ; and (b) the sums required from the Central Government to meet other expenses, and distinguishing - (i) revenue expenditure from other expenditure ; and (ii) non-plan expenditure from plan expenditure. (2) The Annual Financial Statement shall be prepared in such form and forwarded at such time to the Central Government for its approval as may be agreed to by that Government and the Corporation.
View Complete Act List Judgments citing this sectionPrasar Bharati (Broadcasting Corporation of India) Act, 1990 Complete Act
State: Central
Year: 1990
PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) ACT, 1990 PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) ACT, 1990 25 OF 1990 An Act to provide for the establishment of a Broadcasting Corporation of India, to be known as Prasar Bharati, to define its composition, functions and powers and to provide for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Forty-first 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 Prasar Bharati (Broadcasting Corporation of India) Act, 1990. (2) It extends to the whole of India. (3) It shall come into force on such date 3 (a) [a] 15-9-1997 Gaz. of Ind., 22-7-1997, Pt. II. S. 3 (ii),Ext., p. I (No. 408). as the Central Government may, by notification, appoint. SECTION 2 : Definitions In this Act, unless the context otherwise requires,- (a) "Akashvani" means the offices, stations and other establishments by whatever name called which immediately before the appointed day, formed part of or were under the Director-General, All India Radio of the Union Ministry of Information and Broadcasting; .....
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