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Start Free TrialGovernment of India Act, 1935 [Repealed] Chapter III
Title: Provisions with Respect to Discrimination, Etc.
State: Central
Year: 1935
..... 2. Substituted, by the India (Provisional Constitution) Order, 1947., for the words 'Dominion'. 3. Inserted by the Government of India Act (Amendment) Act, 1939 (2 & 3 Geo. 6, Ch. 66), S. 1, (effective from 1-4-1937) see the India (Provisional Constitution) Order, 1947., Section 2(2). Section 125 - Administration of Federal Acts in Indian States (1) Notwithstanding anything in this Act, agreements may, and, if provision has been made in that behalf by the Instrument of Accession of the State, shall, be made between the Governor-General and the Ruler of1b1[a Federated] State for the exercise by the Ruleror his officers of functions in relation to the administration in his State ofany law of the2[Federal Legislature] which applies therein. (2) An agreement made under this section shall contain provisions enabling the Governor-General in his discretion to satisfy himself, by inspection or otherwise, that the administration of the law to which the agreement relates is carried out in accordance with the policy of the2[Federal] Government and, if he is not satisfied, the Governor-General acting in his discretion, may issue such directions to the Ruler as he.....
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
.....which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Exchange Regulation Act, 1973, (46 of 1973), and any rules made thereunder; (aa) export out of India shall not include any transaction by way of sale or otherwise, in a shop, emporium or any other establishment situate in India, not involving clearance at any custom station as defined in the Customs Act, 1962 (52 of 1962); (b) export turnover means the sale proceeds, received in, or brought into, India by the assessee in convertible foreign exchange in accordance with clause (a) of sub-section (2) of any goods or merchandise to which this section applies and which are exported out of India, but does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962); (ba) total turnover shall not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962): Provided that in relation to any assessment year commencing on or after the 1st day of.....
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
.....provisions of this section shall not apply to any undertaking, being a Unit referred to in clause (zc) of section 2 of the Special Economic Zones Act, 2005, which has begun or begins to manufacture or produce articles or things or computer software during the previous year relevant to the assessment year commencing on or after the 1st day of April, 2006 in any Special Economic Zone.] (8) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, before the due date for furnishing the return of income under sub-section (1) of section 139, furnishes to the Assessing Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall not apply to him for any of the relevant assessment years. (9) 16[Omitted by the Finance Act, 2003, with effect from 1st April, 2004.] (9A) 17[Omitted by the Finance Act, 2003, with effect from 1st April, 2004.] Explanation 1 : 18[Omitted by the Finance Act, 2003, with effect from 1st April, 2004.] 19[Provided that nothing contained in this Explanation shall apply to any change in the shareholding of the company as a result of .....
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
.....under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub-section (1) of section 139.] (2) This section applies to any undertaking which fulfils all the following conditions, namely : (i) it manufactures or produces any articles or things or computer software; (ii) it is not formed by the splitting up, or the reconstruction, of a business already in existence : Provided that this condition shall not apply in respect of any undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to in section 33B, in the circumstances and within the period specified in that section ; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. Explanation : The provisions of Explanation 1 and Explanation 2 to subsection (2) of section 80-I shall apply for the purposes of clause (iii) of this sub-section as they apply for the purposes of clause (ii) of that sub-section. (3) This section applies to the undertaking, if the sale proceeds of.....
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
..... 21. Omitted by the Finance (No. 2) Act, 2009 for the word :- "and" 22. See rule 11AA and Form No. 10G. For analysis, see Mashbra's Income-tax Rules. 23. Substituted by the Finance (No. 2) Act, 2009 for the words : - "made in this behalf" 24. Omitted by the Finance (No. 2) Act, 2009 for the following :- Provided that any approval shall have effect for such assessment year or years, not exceeding five assessment years, as may be specified in the approval. 25. Inserted by the Finance (No. 2) Act, 2009, with retrospective effect from 1st April, 2009. 26. Inserted by the Finance Act, 1999, with effect from 1st April, 2000. 27. Inserted by the Taxation Laws (Amendment) Act, 2001, with effect from 3rd February, 2001. 28. Substituted for This sub-section by the Finance Act, 2002, with retrospective effect from 3rd February, 2001. 29. Substituted for on or before the 31st day of March, 2002 by the Finance Act, 2002, with retrospective effect from 3rd February, 2001. 30. Substituted for 2003 by the Finance Act, 2003, with retrospective effect from 3rd February, 2001. 31. Substituted by the Finance Act, 2002, with retrospective effect from 3rd February, 2001......
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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