Bare Act Search Results

Finance Act, 2008 Complete Act

State: Central

Year: 2008

..... SECTION 62: Financial arrangements avoidance: Schedule 22 contains provision about avoidance involving financial arrangements. SECTION 63: Manufactured payments: (1) Schedule 23 contains anti-avoidance provisions about manufactured payments. (2) The amendments made by that Schedule have effect in relation to manufactured payments (including deemed manufactured payments) made (or treated as made) on or after 31 January 2008. SECTION 64: Controlled foreign companies: (2) In section 747 (imputation of chargeable profits of controlled foreign companies)- (1) Chapter 4 of Part 17 of ICTA (controlled foreign companies) is amended as follows. (a) in subsection (6), before "and" at the end of paragraph (a) insert- "(aa) any reference in this Chapter to its chargeable profits for an accounting period includes (subject to subsections (7) to (9)) income which accrues during that accounting period to the trustees of a settlement in relation to which the company is a settlor or a beneficiary;", and (b) after that subsection insert- "(7) Where there is more than one settlor or beneficiary in relation to the settlement mentioned in subsection (6)(aa), the income is to be.....

Central Excise Tariff Act, 1985 Chapter 29

Title: Organic Chemicals

State: Central

Year: 1985

.....or functions here listed. 8. For the purpose of heading 2937 : (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. 9. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, "alcohol", "opium", "Indian hemp", "narcotic drugs" and "narcotics" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 10. In relation to products of this Chapter, 38[labelling or relabelling of containers or repacking] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 5 [Sub-Heading Notes 1. Within any one heading of this Chapter, derivatives of a chemical.....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXIX

Title: Organic Chemicals

State: Central

Year: 2004

.....ion or functions here listed. 8. For the purpose of heading 2937 : (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, "alcohol", "opium", "Indian hemp", "narcotic drugs" and "narcotics" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. Sub-heading Note Within any one heading of this Chapter, derivatives of a chemical compound (or group of.....

Customs Tariff Act 1975 Chapter 29

Title: Organic Chemicals

State: Central

Year: 1975

.....or functions here listed. 8. For the purposes of heading 2937: (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. SUB-HEADING NOTE 5[1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named "other" in the series of subheadings concerned. 2. Note 3 to this Chapter shall not be applicable to the sub-headings of this Chapter.] Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) .....

Customs Tariff (Amendment) Act, 2003 Chapter XXIX

Title: Organic Chemicals

State: Central

Year: 2003

.....or functions here listed. 8. For the purpose of heading 2937 : (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. SUB-HEADING NOTE Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other subheading and that there is no residual sub-heading named "other" in the series of subheadings concerned. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) I. -- hydrocarbons and their halogenated,SULPHONATED, NITRATED OR NITROSATED DERIVATIVES .....

Indian Succession Act, 1925 Part 6

Title: Testamentary Succession

State: Central

Year: 1925

.....of determining questions as to what person or what property is denoted by any words used in a Will, a Court shall inquire into every material fact relating to the persons who claim to be interested under such Will, the property which is claimed as the subject of disposition, the circumstances of the testator and of his family, and into every fact a knowledge of which may conduct to the right application of the words which the testator has used. Illustrations (i) A, by his Will, bequeaths 1,000 rupees to his eldest son or to his youngest grand-child, or to his cousin, Mary; a Court may make inquiry in order to ascertain to what person the description in the Will applies. (ii) A, by his Will, leaves to B "my estate called Black Acre." It may be necessary to take evidence in order to ascertain what is the subject-matter of the bequest; that is to say, what estate of the testator's is called Black Acre. (iii) A, by his Will, leaves to B "the estate which I purchased of C". It may be necessary to take evidence in order to ascertain what estate the testator purchased of C. Section 76 - Misnomer or misdescription of object (1) Where the words used in a Will to.....

Indian Penal Code (45 of 1860) Chapter 17

Title: Of Offences Against Property

State: Central

Year: 1860

.....a reasonable time to enable the owner to claim it. What are reasonable means or what is a reasonable time in such a case, is a question of fact. It is not necessary that the finder should know who is the owner of the property, or that any particular person is the owner of it; it is sufficient if, al the time of appropriating it, he does not believe it to be his own properly, or in good faith believe that the real owner cannot be found. Illustrations (a) A finds a rupee on the high road, not knowing to whom the rupee belongs. A picks up the rupee. Here A has not committed the offence defined in this section. (b) A finds a letter on the road, containing a bank note. From the direction and contents of the letter he learns to whom the note belongs. He appropriates the note. He is guilty of an offence under this section. (c) A finds a cheque payable to bearer. He can form no conjecture as to the person who has lost the cheque. But the name of the person, who has drawn the cheque, appears. A knows that this person can direct him to the person in whose favour the cheque was drawn. A appropriates the cheque without attempting to discover the owner. He is guilty of an.....

The Indian Penal Code 1860 Complete Act

State: Central

Year: 1860

.....Court of Justice (including a liquidator, receiver or Commissioner) whose duty is, as such officer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any document, or to take charge or dispose of any property or to execute any judicial process, or to a administrator any oath, or to interpret, or to preserve order in the Court, and every person specially authorized by a Court of Justice to perform any of such duties; Fifth--Every juryman, assessor, or member of a Panchayat assisting a Court of Justice or public servant; Sixth--Every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court of Justice, or by any other competent public authority; Seventh--Every person who holds any office by virtue of which he is empowered to place or keep any person in confinement; Eighth--Every officer of the Government, whose duty it is, as such officer, to prevent offences, to give information of offences, to being offenders to justice, or to protect the public health, safety or convenience; Ninth--Every officer whose duty it is, as such officer, to take, receive, keep or expend any property on behalf of.....

Indian Penal Code (45 of 1860) Section 378

Title: Theft

State: Central

Year: 1860

.....Z's ground, with the intention of dishonestly taking the tree out of Z's possession without Z's consent. Here, as soon as A has severed the tree in order to such taking, he has committed theft. (b) A puts a bait for dogs in his pocket, and thus induces Z's dog to follow it. Here, if A's intention be dishonestly to take the dog out of Z's possession without Z's consent. A has committed theft as soon as Z's dog has begun to follow A. (c) A meets a bullock carrying a box of treasure. He drives the bullock in a certain direction, in order that he may dishonestly take the treasure. As soon as the bullock begins to move, A has committed theft of the treasure. (d) A, being Z's servant, and entrusted by Z with the care of Z's plate, dishonestly runs away with the plate, without Z's consent. A has committed theft. (e) Z, going on a journey, entrusts his plate to A, the keeper of the warehouse, till Z shall return. A carries the plate to a goldsmith and sells it. Here the plate was not in Z's possession. It could not therefore be taken out of Z's possession, and A has not committed theft, though he may have committed criminal breach of trust. (f) A finds a ring belonging to Z on.....

Central Excise Tariff Act, 1985 Chapter 84

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 1985

.....covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this Note and heading 8486, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression "flat panel display" does not cover cathode-ray tube technology. (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for: (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; and (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.] SUB-HEADING NOTES 1. For the purposes of sub-heading 8471 49, the term "systems" means automatic data processing machines whose units satisfy the.....