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

.....Act, 1974 (38 of 1974) ; (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of (i) manufacturing account, trading account, profit and loss account or, as the case may be, income and expenditure account or any other similar account and balance sheet ; (ii) in the case of a proprietary business or profession, the personal account of the proprietor ; in the case of a firm, association of persons or body of individuals, personal accounts of the partners or members ; and in the case of a partner or member of a firm, association of persons or body of individuals, also his personal account in the firm, association of persons or body of individuals ; (e) where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss account and balance sheet and the auditors report and, where an audit of cost accounts of the assessee has been conducted under section 233B of the Companies Act, 1956 (1 of 1956), also the report under that section ; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts.....

Karnataka Sales Tax Act, 1957 Chapter V

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

State: Karnataka

Year: 1957

.....of tax payable by him on the basis of such return as reduced by any tax already paid under section 12B and shall furnish along with the return satisfactory proof of the payment of such tax, 3 [and the tax so payable shall for the purposes of section 13 be deemed to be the tax due under this Act from such dealer]. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.] (2) If the assessing authority is satisfied that any return submittedundersub-section (1) is correct and complete, he shall assess the dealer on the basis thereof. (3) If no return is submitted by the dealer under sub-section (1) beforethe date prescribed or specified in that behalf, or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall assess the dealer to the best of his judgment, recording the reasons for such assessment: Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of proving the correctness and completeness of the return submitted by him. 4 [(4) When making an assessment under sub-section.....

Agricultural Income-tax Act, 1957 Chapter 4

Title: Return of Income, Assessment, Etc.

State: Karnataka

Year: 1957

.....the prescribed manner, pay in advance the full amount of tax payable by him on the basis of such return and shall furnish along with the return satisfactory proofof the payment of such tax. After the assessment is made under section 19 the amount of tax so paid shall be deemed to have been paid towards the tax so assessed and excess amount, if any, paid shall be refunded to such person. (b) If after the assessment under section 19 it is found that the tax paid under clause (a) was less than the tax payable by more than twenty-five per cent, the3 [Assistant Commissioner of Agricultural Income-tax] may direct such person to pay in addition to the tax, by way of penalty, a sum9 [equal to twenty four per cent per annum of the amount of tax so paid short calculated from the date of expiry of the year to which such taxrelates:] 10 [Provided that in the case of a person whose total agricultural income as determined by the3 [Assistant Commissioner of Agricultural Income-tax] is less than twenty thousand rupees, the penalty imposed shall not exceed one hundredrupees.]] 11 [Provided further that no penalty under this sub-section shall be imposed unless the assessee affected has had a.....

Karnataka Tax on Entry of Goods Act, 1979 Chapter III

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

State: Karnataka

Year: 1979

.....of tax payable by him on the basis of such return as reduced by any tax already paid under section 7 and shall furnish along with the return satisfactory proof of the payment of such tax. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed. (3) If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete he shall assess the dealer on the basis thereof. (4) If no return is submitted by the dealer under sub-section (1) before the period prescribed or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the 2 [x x x] dealer to the best of his judgement recording the reasons for such assessment: Provided that before taking action under this sub-section the registered dealer shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him. (5) While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay in addition to the tax assessed a penalty not exceeding one and half times the amount of tax.....

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

State: Central

Year: 1988

.....Act, and includes -- (i) an "industrial 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.....

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

State: Kerala

Year: 1988

.....Act, and includes -- (i) an "industrial 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.....

Income Tax Act, 1961 Section 271

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

State: Central

Year: 1961

.....or fringe benefits] or the furnishing of inaccurate particulars of such 9[income or fringe benefits]. Explanation 1 : Where in respect of any facts material to the computation of the total income of any person under this Act, (A) such person fails to offer an explanation or offers an explanation which is found by the Assessing Officer or the 10[***] Commissioner (Appeals) 11[or the Commissioner] to be false, or (B) such person offers an explanation which he is not able to substantiate and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his total income have been disclosed by him, then, the amount added or disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this subsection be deemed to represent the income in respect of which particulars have been concealed. Explanation 2 : Where the source of any receipt, deposit, outgoing or investment in any assessment year is claimed by any person to be an amount which had been added in computing the income or deducted in computing the loss in the assessment of such person for any.....