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Start Free TrialCoast Guard Act, 1978 Section 90
Title: Transmission to Central Government of Orders Under Section 89
State: Central
Year: 1978
A copy of every order made by an officer under section 89 for the trial of the accused shall forthwith be sent to the Central Government.
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 3
Title: Amendment of Section 6
State: Central
Year: 1978
In section 6 of the Income-tax Act, in clause (1), the following Explanation shall be inserted at the end with effect from the 1st day of April, 1979 :- Explanation : In the case of an individual, being a citizen of India, who is rendering service outside India and who is or has been in India on leave or vacation in the previous year, the provisions of sub-clauses (b) and (c) shall apply in relation to that year as if for the words "thirty days" and "sixty days", respectively occurring in the said sub-clauses, the words "ninety days" had been substituted..
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 20
Title: Amendment of Section 193
State: Central
Year: 1978
In section 193 of the Income-tax Act, in the proviso, after clause (ia), the following clause shall be inserted, namely :- "(ib) any interest payable on National Development Bonds; or".
View Complete Act List Judgments citing this sectionPrize Chits and Money Circulation Schemes Banning Act 1978 Section 4
Title: Penalty for Contravening the Provisions of Section 3
State: Central
Year: 1978
Whoever contravenes the provisions of section 3 shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to five thousand rupees, or with both : Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, the imprisonment shall not be less than one year and the fine shall not be less than one thousand rupees.
View Complete Act List Judgments citing this sectionInterest Act, 1978 Section 5
Title: Section 34 of the Code of Civil Procedure, 1908 to Apply
State: Central
Year: 1978
Nothing in this Act shall affect the provisions of section 34 of the Code of Civil Procedure, 1908 (5 of 1908).
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 4
Title: Amendment of Section 23
State: Central
Year: 1978
In section 23 of the Income-tax Act, in the second proviso to sub-section (1) with effect from the 1st day of April, 1979, - (a) in clause (b), for the words, figures and letters "completed after the 31st day of March, 1970", the words, figures and letters "completed after the 31st day of March, 1970, but before the 1st day of April, 1978" shall be substituted; (b) for the words, brackets and letters "so, however, that the income in respect of any residential unit referred to in clause (a) or clause (b) is in no case a loss.", the following shall be substituted, namely :- "(c) in the case of a building comprising one or more residential units, the erection of which is compleated after the 31st day of March, 1978, for a period of five years from the date of completion of the building, be reduced by a sum equal to the aggregate of - (i) in respect of any residential unit whose annual value as so determined does not exceed two thousand four hundred rupees, the amount of such annual value; (ii) in respect of any residential unit whose annual value as so determined exceeds two thousand four hundred rupees, an amount of two thousand four hundred rupees, So, however, that.....
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 5
Title: Amendment of Section 32
State: Central
Year: 1978
In section 32 of the Income-tax Act, in sub-section (1), in clause (iv), for the words "twenty per cent.", the words "forty per cent." shall be substituted with effect from the 1st day of April, 1979.
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 9
Title: Amendment of Section 52
State: Central
Year: 1978
In section 52 of the Income-tax Act, in sub-section (2), in clause (b) of the proviso, the words "and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee", shall be omitted and shall be deemed always to have been omitted.
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 15
Title: Amendment of Section 80a
State: Central
Year: 1978
In section 80A of the Income-tax Act, sub-section (4) shall be omitted with effect from the 1st day of April, 1979.
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 18
Title: Amendment of Section 80p
State: Central
Year: 1978
In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1979, namely :- "(b) in the case of a co-operative society, being a primary society engaged in supplying milk raised by its members to - (i) a federal milk co-operative society; or (ii) the Government or a local authority; or (iii) a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk to the public), the whole of the amount of profits and gains of such business;".
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