Bare Act Search Results

Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 Section 4

Title: Exemption from Returns and Registered Required Under Certain Labour Laws

State: Central

Year: 1988

.....workers required to be issued under the Payment of Wages (Mines) Rules, 1956 made under sections 13A and 26 of the Payment of Wages Act, 1936 (4 of 1936.); and (b) file returns relating to accidents under sections 88 and 88A of the Factories Act, 1948 (63 of 1948.) and sections 32A and 32B of the Plantations Labour Act, 1951 (69 of 1951.). (2) Save as provided in sub-section (1), all other provisions of a Scheduled Act, including in particular , the inspection of the registers by, and furnishing of their copies to, the authorities under that Act, shall apply to the returns and registers required to be furnished or maintained under this Act as they apply to the returns and registers under that Scheduled Act. (3) Where an employer in relation to a small establishment or very small establishment to which a Scheduled Act applies, furnishes returns or maintains the registers as provided in the proviso to sub-section (1), nothing contained in the Scheduled Act shall render him liable to any penalty for his failure to furnish any return or to maintain any register under that Schedule Act.

Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 Preamble 1

Title: Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988

State: Central

Year: 1988

THE LABOUR LAWS (EXEMPTION FROM FURNISHING RETURNS AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988 [Act, No. 51 of 1988] [24th September, 1988] PREAMBLE An Act to provide for the exemption of employers in relation to establishments employing a small number of persons from furnishing returns and maintaining registers under certain labour laws. BE it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows :--

Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 Complete Act

Title: Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988

State: Central

Year: 1988

Preamble1 - LABOUR LAWS (EXEMPTION FROM FURNISHING RETURNS AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988 Section1 - Short title, extend and commencement Section2 - Definitions Section3 - Amendment of certificate labour laws Section4 - Exemption from returns and registered required under certain labour laws Section5 - Savings Section6 - Penalty Section7 - Power to amend Form Section8 - Power to remove difficulties ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE

Income Tax Act, 1961 Section 139

Title: Return of Income

State: Central

Year: 1961

.....from 1st April, 2001. Prior to substitution, sub-section (1) as amended by the Finance Act, 1997, with effect from 1st April, 1997 ; Finance (No. 2) Act, 1998, with effect from 1st August, 1998 and Finance Act, 1999, with effect from 1st June, 1999, stood as under : (1) Every person, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that a person, not furnishing return under this sub-section and residing in such area as may be specified by the Board in this behalf by a notification in the Official Gazette, and who at any time during the previous year fulfils any one of the following conditions, namely : (i) is in occupation of an immovable property exceeding a specified floor area, whether by way of ownership, tenancy or otherwise, as may be specified by the Board in.....

Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

.....and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment.]] ________________________________ 1. Substituted by Act 8 of 1990 w.e.f. 1.4.1990. 2. Inserted by Act 5 of 1972 w.e.f. 14.8.1972. 3. Inserted by Act 8 of 1984 w.e.f. 1.4.1984. 4. Sub-sections (4), (5), (6) and (7) substituted by Act 27 of 1985 w.e.f. 1.8.1985. 5. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 6. Substituted by Act 4 of 1999 w.e.f. 1.4.1997. 7. Provisos inserted by Act 8 of 1989 w.e.f. 1.8.1985. 8. Proviso substituted by Act 7 of 1997 w.e.f. 1.4.1997. 9. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 10. Inserted by Act 5 of 2000 w.e.f. 1.4.1997. 11. Omitted by Act 8 of 1989 w.e.f. 1.8.1985. 12. Substituted by Act 8 of 1989 w.e.f. 1.8.1985. Section 12 - Returns and assessment 1 [(1) Notwithstanding anything contained in section 12-B, every registered dealer and every dealer who is liable to get himself registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any return under sub-section (1), he.....

Agricultural Income-tax Act, 1957 Chapter 4

Title: Return of Income, Assessment, Etc.

State: Karnataka

Year: 1957

..... ________________________ 1. Substituted by Act 18 of 1999 w.e.f. 1.9.1999 by notification. Text of the notification is at the end of the Act. 2. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. Section 20 - Power to make provisional assessment in advance of regular assessment (1) The1[Assistant Commissioner of Agricultural Income-tax] may, at any time after the receipt of a return made under section 18, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it, after giving due effect to (i) the allowance referred to in paragraph (2) of the proviso to clause (c) of section 5, and (ii) any loss carried forward under section 15. (2) A partner of a firm may be provisionally assessed under sub-section (1) in respect of his share in the firm's income, profits and gains, if its return has been received, although the return of the partner himself may not have been received. (3) There shall be no right of appeal against a provisional assessment made under sub-section (1). (4) After a regular assessment has been made under section 19, any amount paid.....

Karnataka Tax on Entry of Goods Act, 1979 Chapter III

Title: Return, Assesment, Payment, Recovery and Collection of Taxes

State: Karnataka

Year: 1979

.....amount due under this Act from suchdealer: 4 [Provided that in the case of a dealer whose total turnover in any year under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) is not more than seven lakh fifty thousand rupees, shall submit statements for each month in accordance with this sub-section once in a quarter and pay in advance the full amount of tax payable for every quarter within twenty days after the close of that quarter to which such tax relates.] 5 [(2) If default is committed in the payment of tax for any month or quarter as the case may be, beyond ten days, whether or not a statement as required under sub-section (1) is filed; or if the amount of tax paid is less than the amount of tax payable for any month or quarter as the case may be, the dealer defaulting payment of tax or making short payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax.] 6 [(3)] If at the end of the year it is found that the amount of tax paid in advance by any 7 [x x x] dealer for any month or for the whole year in the aggregate was less.....

The Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 Complete Act

State: Central

Year: 1988

.....or other establishment" as defined in Sec. 2 of the Payment of Wages Act, 1936 (4 of 1936) ; (ii) a "factory" as defined in Sec. 2 of the Factories Act, 1948 ( 63 of 1948); (iii) a factory, workshop or place where employees are employed or work is given out to workers, in any scheduled employment to which the minimum wages Act, 1948 (11 of 1948), applies. (iv) a "plantation" as defined in Sec. 2 of the Plantations Labour Act, 1951 (69 of 1951) ; and (v) a "newspaper establishment" as defined in Sec. 2 of the Working Journalists and other Newspaper Employees (conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955) ; (c) "Form" means a Form specified in the Second Schedule; (d) "Scheduled Act" means an Act specified in the first Schedule and is in force on commencement of this Act in the territories to which such Act extends generally, and includes the rules made there under ; (e) "small establishment" means an establishment in which not less than ten and not more than nineteen persons are employed or were employed on any day of the preceding twelve months; (f) "very small establishment" means an establishment in which.....

The Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 Complete Act

State: Kerala

Year: 1988

.....or other establishment" as defined in Sec. 2 of the Payment of Wages Act, 1936 (4 of 1936) ; (ii) a "factory" as defined in Sec. 2 of the Factories Act, 1948 ( 63 of 1948); (iii) a factory, workshop or place where employees are employed or work is given out to workers, in any scheduled employment to which the minimum wages Act, 1948 (11 of 1948), applies. (iv) a "plantation" as defined in Sec. 2 of the Plantations Labour Act, 1951 (69 of 1951) ; and (v) a "newspaper establishment" as defined in Sec. 2 of the Working Journalists and other Newspaper Employees (conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955) ; (c) "Form" means a Form specified in the Second Schedule; (d) "Scheduled Act" means an Act specified in the first Schedule and is in force on commencement of this Act in the territories to which such Act extends generally, and includes the rules made thereunder ; (e) "small establishment" means an establishment in which not less than ten and not more than nineteen persons are employed or were employed on any day of the preceding twelve months; (f) "very small establishment" means an establishment in which not more than nine.....

Income Tax Act, 1961 Section 271

Title: Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.

State: Central

Year: 1961

..... (a) [Omitted by the Direct Tax Laws (Amendment) Act, 1989, with effect from 1st April, 1989], (b) has failed to comply with a notice 3[under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142] or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the particulars of his income or furnished inaccurate particulars of such 4[income, or], 5[(d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits,] he may direct that such person shall pay by way of penalty, (i) [Omitted by the Direct Tax Laws (Amendment) Act, 1989, with effect from 1st April, 1989] ; (ii) in the cases referred to in clause (b), 6[in addition to tax, if any, payable] by him, 7[a sum of ten thousand rupees] for each such failure ; (iii) in the cases referred to in 8[clause (c) or clause (d)], 6[in addition to tax, if any, payable] by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of.....