Bare Act Search Results
Home Bare Acts Phrase: returnableLabour 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.
View Complete Act List Judgments citing this sectionLabour 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 :--
View Complete Act List Judgments citing this sectionLabour 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
List Judgments citing this sectionKarnataka 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.....
View Complete Act List Judgments citing this sectionIncome 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.....
View Complete Act List Judgments citing this sectionAgricultural 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.....
View Complete Act List Judgments citing this sectionKarnataka 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.....
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 71
Title : Scheme for Submission of Returns Through Service Tax Preparers
State : Central
Year : 1994
.....shall assist the person or class of persons to prepare and furnish the return in such manner as may be specified in the Scheme framed under this section. (3) For the purposes of this section,-- (a) Service Tax Return Preparer means any individual, who has been authorised to act as a Service Tax Return Preparer under the Scheme framed under this section; (b) person or class of persons means such person, as may be specified in the Scheme, who is required to furnish a return required to be filed under section 70. (4) The Scheme framed by the Board under this section may provide for the following, namely:-- (a) the manner in which and the period for which the Service Tax Return Preparer shall be authorised under sub-section (1); (b) the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Service Tax Return Preparer; (c) the code of conduct for the Service Tax Return Preparer; (d) the duties and obligations of the Service Tax Return Preparer; (e) the circumstances under which the authorisation given to a Service Tax Return Preparer may be withdrawn; (f) any other matter.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 139B
Title : Scheme for Submission of Returns Through Tax Return Preparers
State : Central
Year : 1961
.....this section,-- (a) Tax Return Preparer means any individual, [not being a person referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2) of section 288 or an employee of the specified class or classes of persons], who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section; (b) Specified class or classes of persons means any person, other than a company or a person, whose accounts are required to be audited under section 44AB or under any other law for the time being in force, who is required to furnish a return of income under this Act. (4) The Scheme framed by the Board under this section may provide for the following, namely : (a) the manner in which and the period for which the Tax Return Preparers shall be authorised under sub-section (3); (b) the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Tax Return Preparer; (c) the code of conduct for the Tax Return Preparers; (d) the duties and obligations of the Tax Return Preparers; (e) the circumstances under which the authorisation given to a Tax Return.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 206
Title : Persons Deducting Tax to Furnish Prescribed Returns
State : Central
Year : 1961
.....in any proceedings there under, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein. (4) Where the Assessing Officer considers that the return delivered or caused to be delivered under sub-section (2) is defective, he may intimate the defect to the person responsible for deducting tax or the principal officer in the case of a company, as the case may be, and give him an opportunity of rectifying the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such return shall be treated as an invalid return and the provisions of this Act shall apply as if such person had failed to deliver the return.] _______________________ 1. See rule 36 for prescribed persons. For analysis, see Mashbras Income-tax Rules. 2. Substituted for responsible for.....
View Complete Act List Judgments citing this section