Bare Act Search Results

The Chhattisgarh Municipalities Act, 1961 Complete Act

State: Chattisgarh

Year: 1961

.....or drains and polluted water from sinks, bathrooms, stables, cattlesheds, and other like places and includes trade effluents and discharges from manufactories of all kinds; (34) "sewer" includes a drain, a house drain or a drain of any other description and any other device for carrying off sullage, sewage, offensive matter, polluted water, rain water, or sub-soil water; (35) "Slaughter-house" means any place used for the slaughter of cattle, sheep, goats, kids or pigs; [Inserted by M.P. Act No. 17 of 1994.] [(35-a) "State Election Commission" means the State Election Commission constituted under Article 243-K of the Constitution;] [Inserted by C.G. Act No. 17 of 2012, w.e.f. 9-8-2012.] [(35-b) "social audit" means the review of the impact of policies, programmes, schemes or procedures adopted or implemented by any municipal authority, by a group or groups of persons residing within the municipal area within which such review is conducted;] (36) "street" means any road, foot-way, square, court, alley or passage, accessible, whether permanently or temporarily to the public, whether a thorough-fare or not; and shall include every vacant space, notwithstanding that it.....

Mumbai Metropolitan Region Development Authority Act, 1974 Complete Act

State: Central

Year: 1974

.....councilor of the State Legislature or any local authority or any Committee, board or body of such Legislature or authority, merely by reason of the fact that he is a member of the Authority or any of its Committees or boards. (2) In Schedule Ito the Bombay Legislature Members (Removal of Disqualifications) Act, 1956, after entry 15, the following entry shall be added, namely:" "16. The office of the member (including the Chairman or Vice-Chairman) of the Authority constituted under the Bombay Metropolitan Region Development Authority Act, 1974, (Mah. IVof 1975), or of any of its Committees or Boards constituted under that Act." SECTION 10A: PROVISION FOR INVITING GOVERNMENT AND LOCAL AUTHORITY OFFICERS TO ASSIST OR ADVISE ."The Authority, 7[or the Executive Committee} may invite any officer of Government or local authority to attend its meeting or meetings as a special or permanent invitee for the purpose of assisting or advising it on any matter or matters. The officer so invited may take part in the proceedings, but shall have no right to vote. 1. The words "other Boards or" were deleted by Mah. 29 of 1976, s. 7(a). 2. The words "board or" were deleted, ibid, s. 7(a). 3. The.....

Wealth-tax Act, 1957 Section 44C

Title: Rounding off of Net Wealth

State: Central

Year: 1957

1[44C. Rounding off of net wealth The amount of net wealth computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount contains a part of one hundred rupees, then, if such part is fifty rupees or more, the amount shall be increased to the next higher amount which is a multiple of one hundred and, if such part is less than fifty rupees, the amount shall be reduced to the next lower amount which is a multiple of one hundred; and the amount so rounded off shall be deemed to be the net wealth of the assessee for the purposes of this Act. ________________________ 1. Sections 44C and 44D inserted by Act 42 of 1970, section 65 w.e.f. 1-4-1971.

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 44A

Title: Rounding off of Taxable Gifts

State: Central

Year: 1958

1[44A. Rounding off of taxable gifts The amount assessed in accordance with the foregoing provisions of this Act as being the value of all taxable gifts shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount is not a multiple of ten rupees, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and, if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so rounded off shall be deemed to be the value of all taxable gifts of the assessee for the purposes of this Act: _________________________ 1. Inserted by Act 42 of 1970, section 70 w.e.f. 1-4-1971.

Income Tax Act, 1961 Section 288B

Title: Rounding off of Tax, Etc.

State: Central

Year: 1961

.....of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and if the last figure is less than five the amount shall be reduced to the next lower amount which is a multiple of ten.] _______________________________ 1. Substituted by the Taxation Laws (Amendment) Act, 2006, with effect from 13th July, 2006. Prior to substitution, section 288B stood as under: "288B. Rounding off of tax, etc. - The amount of tax (including tax deductible at source or payable in advance), interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored."

Karnataka Motor Vehicles Taxation Act, 1957 Section 4A

Title: Rounding off of Tax, Etc

State: Karnataka

Year: 1957

Section 4A - Rounding off of tax, etc 1[4A. Rounding off of tax, etc The amount of tax (including tax payable in advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and for this purpose, where such amount contains, a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.] _______________________________ 1. Inserted by Act 14 of 1989 w.e.f. 1.4.1989.

Karnataka Entertainments Tax Act, 1958 Section 8A

Title: Rounding off of Tax Etc

State: Karnataka

Year: 1958

Section 8A - Rounding off of tax etc 1[8A. Rounding off of tax etc. The amount of tax in respect of each payment for admission,2[x x x]3[x x x] fine, penalty, or any other amount payable and the amount of refund due, under the provisions of this Act, shall be rounded off4[to the next higher multiple of five paise]] _________________________ 1. Inserted by Act 36 of 1976 w.e.f. 1.4.1976 2. Omitted by Act 18 of 1997 w.e.f. 20.9.1997. 3. Omitted by Act 13 of 1982 w.e.f. 1.7.1982. 4. Substituted by Act 5 of 1981 w.e.f. 4.4.1981.

Karnataka Sales Tax Act, 1957 Section 17A

Title: Rounding off of Tax, Etc.

State: Karnataka

Year: 1957

Section 17A - Rounding off of tax, etc. 1 [17A. Rounding off of tax,etc. The amount of tax (including tax payable in advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.] ________________________________ 1. Inserted by Act 5 of 1972 w.e.f. 14.8.1972.

Central Sales Tax Act, 1956 Section 9B

Title: Rounding off of Tax, Etc

State: Central

Year: 1956

Rounding off of tax, etc. 1 The amount of tax, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored: Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce.] _____________________ 1.Inserted by Act 61 of 1972, section 7 w.e.f. 1-4-1973.

Income Tax Act, 1961 Section 288A

Title: Rounding off of Income

State: Central

Year: 1961

The amount of total income computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of ten rupees and for this purpose any part of a rupee consisting of paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten ; and the amount so rounded off shall be deemed to be the total income of the assessee for the purposes of this Act.