Bare Act Search Results
Home Bare Acts Phrase: respectableGovernment of India Act, 1935 [Repealed] Chapter III
Title: Provisions with Respect to Discrimination, Etc.
State: Central
Year: 1935
.....to them. (2) A Commission so appointed shall investigate the matters referred to them and present to the Governor-General a report setting out the facts as found by them and making such recommendations as they think proper. (3) If it appears to the Governor-General upon consideration of the Commissioner's report that anything therein contained requires explanation, or that he needs guidance upon any point not originally referred by him tothe Commission, he may again refer the matter to the Commission for furtherinvestigation and a further report. (4) For the purpose of assisting a Commission appointed under this section in investigating any matters referred to them, the 1 [Federal] Court, if requested by the Commission so to do, shall make such orders and issue such letters of request for the purposes of the proceedings of the Commission as they may make or issue in the exercise of the jurisdiction of the Court. (5) After considering any report made to him by the Commission, the Governor-General shall give such decision and make such order, if any, in the matter of the complaint as he may deem proper: 2 [Provided that if, before the Governor-General has given any.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80HHC
Title: Deduction in Respect of Profits Retained for Export Business
State: Central
Year: 1961
.....that in respect of the amount of the export turnover specified therein, the deduction under this subsection is to be allowed to a supporting manufacturer, then the amount of deduction in the case of the assessee shall be reduced by such amount which bears to the total profits derived by the assessee from the export of trading goods, the same proportion as the amount of export turnover specified in the said certificate bears to the total export turnover of the assessee in respect of such trading goods. (1A) Where the assessee, being a supporting manufacturer, has during the previous year, sold goods or merchandise to any Export House or Trading House in respect of which the Export House or Trading House has issued a certificate under the proviso to sub-section (1) there shall, in accordance with and subject to the provisions of this section, be allowed in computing the total income of the assessee, 1[a deduction to the extent of profits, referred to in sub-section (1B)] derived by the assessee from the sale of goods or merchandise to the Export House or Trading House in respect of which the certificate has been issued by the Export House or Trading House. 2[(1B) For the.....
View Complete Act List Judgments citing this sectionOilfields (Regulation and Development) Act, 1948 Section 6A
Title: Royalties in Respect of Mineral Oils
State: Central
Year: 1948
.....whole or any part of the royalty leviable thereon.".] _________________________ 1. Inserted by Oilfields (Regulation and Development) Amendment Act, 1969), Section 3 (with retrospective effect from 1-1-1968). 2. Substituted by the Oilfields (Regulation and Development) (Amdt) Act, 1998 w.e.f. 03-09-1998. Prior to Substitution it read as under "(4) The central Government may, by notification in the Official Gazette, amend the Schedule so as to enhance or reduce the rate at which royalty shall be payable in respect of any mineral oil with effect from such date as may be specified in the notification: Provided that the Central Government shall not- (a) fix the rate of royalty in respect of any mineral oil so as to exceed twenty per cent of the sale price of the mineral oil at the oilfields or the oil well-head, as the case may be, or (b) enhane the rate of royalty in respect of any mineral oil more than once during any period of [three years] [(5) Notwithstanding anything contained in sub-section (4), the Central Government may, by notification in the Official Gazette, amend the Schedule so as to enhance the rate royalty payable in respect of mineral oil, produced.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 10A
Title: Special Provision in Respect of Newly Established Undertakings in Free Trade Zone, Etc.
State: Central
Year: 1961
.....a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce such articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee : Provided that where in computing the total income of the undertaking for any assessment year, its profits and gains had not been included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to deduction referred to in this sub-section only for the unexpired period of the aforesaid ten consecutive assessment years : Provided further that where an undertaking initially located in any free trade zone or export processing zone is subsequently located in a special economic zone by reason of conversion of such free trade zone or export processing zone into a special economic zone, the period of ten consecutive assessment years referred to in this sub-section shall be reckoned from the assessment year relevant to the previous year in which the 2[undertaking began to manufacture or produce such.....
View Complete Act List Judgments citing this sectionMerchant Shipping Act, 1958 Section 352A
Title: Limitation of Liability for Damages in Respect of Certain Claims
State: Central
Year: 1958
.....of liability for nuclear damage; (e) claims against the ship owner of a nuclear ship for nuclear damage. Explanation 1.-For the purpose of this section, the act of involving limitation of liability shall not constitute an admission of liability. Explanation 2. - For the purpose of this Part, the liability of a ship owner shall include liability in an action brought against the ship herself.] __________________________ 1. Substituted by The Merchant Shipping (Amendment) Act, 2002 (63 Of 2002). Prior to substitution it read as under: "1352A. Limitation of liability of owner for damages in respect of certain claims.- (1) The owner of a sea-going vessel may limit his liability in accordance with the provisions of section 352B in respect of any claim arising from any of the following occurrences unless the occurrence giving rise to the claim resulted from the actual fault or privity of the owner-- (a) loss of life of or personal injury to, any person being carried in the vessel, or loss of, or damage to any property on board the vessel; (b) loss of life of or personal injury to, any other person (whether on land or on water), loss of or damage to any other property.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 10B
Title: Special Provisions in Respect of Newly Established Hundred Per Cent Export-oriented Undertakings
State: Central
Year: 1961
.....a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee: Provided that where in computing the total income of the undertaking for any assessment year, its profits and gains had not been included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to the deduction referred to in this sub-section only for the unexpired period of aforesaid ten consecutive assessment years : 2[Second proviso omitted by the Finance Act, 2001, with effect from 1st April, 2002.] 3[Provided 4[further] that for the assessment year beginning on the 1st day of April, 2003, the deduction under this sub-section shall be ninety per cent of the profits and gains derived by an undertaking from the export of such articles or things or computer software :] Provided also that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 35AD
Title: Deduction in Respect of Expenditure on Specified Business
State: Central
Year: 1961
.....or constituted under any Central or State Act; (b) has been approved by the Petroleum and Natural Gas Regulatory Board established under sub-section (1) of section 3 of the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006) and notified by the Central Government in the Official Gazette in this behalf; (c) has made not less than 2[such proportion of its total pipeline capacity as specified by regulations made by the Petroleum and Natural Gas Regulatory Board established under sub-section (1) of section 3 of the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006)] available for use on common carrier basis by any person other than the assessee or an associated person; and (d) fulfils any other condition as may be prescribed. (3)3[Where a deduction under this section is claimed and allowed in respect of the specified business for any assessment year, no deduction shall be allowed under the provisions of Chapter VI-A under the heading "C.--Deductions in respect of certain incomes" in relation to such specified business for the same or any other assessment year] (4) No deduction in respect of the expenditure referred to in sub-section (1).....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80G
Title: Deduction in Respect of Donations to Certain Funds, Charitable Institutions, Etc.
State: Central
Year: 1961
.....to the donation, any part of the income of the institution or fund has become chargeable to tax due to non-compliance with any of the provisions of section 11, section 12 or section 12A ; (ii) that, under clause (c) of sub-section (1) of section 13, the exemption under section 11 or section 12 is denied to the institution or fund in relation to any income arising to it from any investment referred to in clause (h) of sub-section (2) of section 13 where the aggregate of the funds invested by it in a concern referred to in the said clause (h) does not exceed five per cent of the capital of that concern. Explanation 3 : In this section, charitable purpose does not include any purpose the whole or substantially the whole of which is of a religious nature. 34[Explanation 4 : For the purposes of this section, an association or institution having as its object the control, supervision, regulation or encouragement in India of such games or sports as the Central Government may, by notification in the Official Gazette, specify in this behalf, shall be deemed to be an institution established in India for a charitable purpose.] Explanation 5 : For the removal of doubts, it is hereby.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80HHD
Title: Deduction in Respect of Earnings in Convertible Foreign Exchange
State: Central
Year: 1961
.....assessee furnishes in the prescribed form12, along with the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed on the basis of the amount of convertible foreign exchange received by the assessee for services provided by him to foreign tourists, payments made by him to any assessee referred to in sub-section (2A) and the payments received by him in Indian currency as referred to in the 13[Explanation 1 to sub-section (2)]. 14[(7) Where a deduction under sub-section (1) is claimed and allowed in respect of profits derived from the business of a hotel, such part of profits shall not qualify to that extent for deduction for any assessment year under any other provisions of this Chapter under the heading C. Deductions in respect of certain incomes, and shall in no case exceed the profits and gains of such hotel.] Explanation : For the purposes of this section, (a) travel agent means a travel agent or other person (not being an airline or a shipping company) who holds a valid licence granted by the Reserve Bank of India under section 32* of the Foreign.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80HHE
Title: Deduction in Respect of Profits from Export of Computer Software, Etc.
State: Central
Year: 1961
.....assessee furnishes in the prescribed form9, along with the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed in accordance with the provisions of this section. 2[(4A) The deduction under sub-section (1A) shall not be admissible unless the supporting software developer furnishes in the prescribed form along with his return of income, (i) the report of an accountant9, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed on the basis of the profits of the supporting software developer in respect of sale of computer software export to the exporting company; and (ii) a certificate from the exporting company containing such particulars as may be prescribed10 and verified in the manner prescribed10 that in respect of the export turnover mentioned in the certificate, the exporting company has not claimed deduction under this section: Provided that the certificate specified in clause (ii) shall be duly certified by the auditor auditing the accounts of the exporting assessee under the.....
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