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Home Bare Acts Phrase: section 104Bombay Industrial Relations Act, 1946, (Maharashtra) Section 118A
Title: Offences Under Sec. 104 Cognizable
State: Maharashtra
Year: 1946
1[118A. Offences under sec. 104 cognizable The offence under section 104 shall be cognizable. __________________________ 1. This section was inserted by Bom. 43 of 1948, s. 25.
View Complete Act List Judgments citing this sectionFinance Act 1965 Section 30
Title: Amendment of Section 104
State: Central
Year: 1965
In section 104 of the Income tax Act, in sub section (1), (i) for the word "super tax", the word "income tax" shall be substituted; (ii) in clause (a), the word "and" shall be omitted; (iii) for the brackets, letter and words "(b) thirty seven per cent. in the case of any other company", the following shall be substituted, namely : "(b) thirty seven per cent. in the case of a trading company, and (c) twenty five per cent. in the case of any other company".
View Complete Act List Judgments citing this sectionFinance Act 1973 Section 12
Title: Amendment of Section 104
State: Central
Year: 1973
In section 104 of the Income-tax Act, with effect from the 1st day of April, 1974, - (a) in sub-section (1), after the words "the amount of dividends actually distributed, if any", the words ",within the said period of twelve months" shall be inserted; (b) in sub-section (2), in clauses (i) and (ii), after the words "the payment of a dividend or a large dividend than that declared", the words, brackets and figure "within the period of twelve months referred to in sub-section (1)" shall be inserted.
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 120
Title: Amendment of Section 104
State: Central
Year: 2012
In section 104 of the Customs Act, for sub-section (4), the following sub-sections shall be substituted, namely:- "(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1974), any offence relating to-- (a) prohibited goods; or (b) evasion or attempted evasion of duty exceeding fifty lakh rupees, shall be cognizable. (5) Save as otherwise provided in sub-section (4), all other offences under the Act shall be non-cognizable. (6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1974), all offences under the Act shall be bailable."
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 1977 Section 20
Title: Amendment of Section 104
State: Central
Year: 1977
In section 104 of the Income-tax Act, for sub-section (4), the following sub-section and Explanation shall be substituted with effect from the 1st day of April, 1978, namely :- "(4) Without prejudice to the provisions of section 108, nothing contained in this section shall apply to - (a) an Indian company whose business consists mainly in the construction of ships or in the manufacture of processing of goods or in mining or in the generation or distribution of electricity or any other form of power; (b) a company which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within India. Explanation : For the purposes of clause (a) of this sub-section, the business of a company shall be deemed to consist mainly in the construction of ships or in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power, if the income attributable to any of the aforesaid activities included in its gross total income for the relevant previous year is not less than fifty-one per cent. of such total income.".
View Complete Act List Judgments citing this sectionTaxation Laws (Amendment) Act, 2006 Section 24
Title: Amendment of Section 104
State: Central
Year: 2006
In section 104 of the Customs Act, for sub-section (1), the following sub-section shall be substituted, namely:-- "(1) If an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.".
View Complete Act List Judgments citing this sectionFinance Act 1973 Section 13
Title: Amendment of Section 105
State: Central
Year: 1973
In section 105 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1974, - (a) in clause (i), after the words "has distributed", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted; (b) in clause (ii), after the words "whose distribution", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted; (c) in clause (iii), after the words "has distributed", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted; (d) the following Explanation shall be inserted at the end, namely :- Explanation : For the purposes of clause (iv) of this sub-section, "the sum distributed as dividends" means, - (a) where in relation to the assessment made under section 143 or section 144, any further distribution of dividends was made by the company in pursuance of a notice under this sub-section, the aggregate of the following sums, namely :- (i) the sum distributed as dividends within the period of twelve months referred to.....
View Complete Act List Judgments citing this sectionKarnataka Land Reforms Act, 1961 Section 104
Title: Plantations
State: Karnataka
Year: 1961
Section 104 - Plantations 1[104. Plantations 2[The provisions of section 38] section 63 other than sub-section (9) thereof, sections 64, 79A, 79B and 80, shall not apply to plantations. Explanation.--In this section 'Plantation' means land used by a person principally for the cultivation of plantation crop and includes,-- (i) any land used by such person for any purpose ancillary to the cultivation of such crop or for preparation of the same for the market; and (ii) agricultural land interspersed within the boundaries of the area cultivated with such crop by such person. not exceeding such extent as may be determined by the prescribed authority as necessary for the protection and efficient management of such cultivation.] _______________________________ 1. Substituted by Act 1 of 1974 w.e.f. 1.3.1974. 2. Substituted by Act 1 of 1979 w.e.f. 1.3.1974.
View Complete Act List Judgments citing this sectionKarnataka Co-operative Societies Act, 1959 Section 97
Title: Sections 102, 103 and 104 of the Transfer of Property Act, 1882, to Apply to Notices Under This Chapter
State: Karnataka
Year: 1959
The provisions of sections 102 and 103 of the Transfer of Property Act 1882 (Central Act IV of 1882), and of any rules made by the High Court under section 104 of that Act for carrying out the purposes of the said sections, shall apply, so far as may be, in respect of all notices to be served under this Chapter.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 1977 Section 21
Title: Amendment of Section 109
State: Central
Year: 1977
.....company, a part of whose gross total income consists of profits and gains attributable to - (i) the business of construction of ships or of manufacture or processing of goods of mining or of generation or distribution of electricity or any other form of power; or (ii) the business of provision of technical know-how, or of rendering services in connection with the provision of technical know-how, to other persons - (a) in relation to that part of its gross total income as is attributable to the business referred to in item (i) of this sub-clause ....... Nil; (b) in relation to that part of its gross total income as is attributable to the business referred to in item (ii) of this sub-clause ......... 45%; (c) in relation to the remaining part of its gross total income - (1) if it is an investment company or a company which satisfies the conditions specified in sub-clause (4)(a) of this clause ....... 90%; (2) in any other case ........ 60%. Explanation : The provisions of this Chapter shall apply as if each of the aforesaid parts of the gross total income of the company were the gross total income of the company in relation to that part and as if the amount of.....
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