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Home Bare Acts Phrase: section 160Finance Act, 1981 Section 14
Title: Amendment of Section 160
State: Central
Year: 1981
In section 160 of the Income-tax Act, in sub-section (1), after clause (iv), the following clause and Explanations shall be inserted, namely :- '(v) in respect of income which a trustee appointed under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees. Explanation 1 : A trust which is not declared by a duly executed instrument in writing [including any wakf deed which is valid under the Mussalman Wakf Validation Act, 1913 (6 of 1913)] shall be deemed, for the purposes of clause (iv), to be a trust declared by a duly executed instrument in writing if a statement in writing, signed by the trustee or trustees, setting out the purpose or purposes of the trust, particulars as to the trustee or trustees, the beneficiary or beneficiaries and the trust property, is forwarded to the Income-tax Officer, - (i) where the trust has been declared before the 1st day of June, 1981, within a period of three months from that day; and (ii) in any other case, within three months from the date of declaration of the trust. Explanation 2 : For the purposes of clause (v), "oral trust" means a trust which is not declared by a.....
View Complete Act List Judgments citing this sectionCriminal Law (Amendment) Act, 2013, Section 14
Title: Amendment of Section 160
State: Central
Year: 2013
In section 160 of the Code of Criminal Procedure, in sub-section (1), in the proviso, for the words "under the age of fifteen years or woman", the words "under the age of fifteen years or above the age of sixty-five years or a woman or a mentally or physically disabled person" shall be substituted.
View Complete Act List Judgments citing this sectionKarnataka Panchayat Raj Act, 1993 Section 160
Title: Elected Members
State: Karnataka
Year: 1993
Section 160 - Elected members 1[160. Elected members The elected members of the Zilla Panchayat shall consist of persons elected from the Taluks in the district, the number of members to be elected from each Taluk2[being fixed by the3[Government]] in accordance with the scale of one member for forty thousand or part thereof of the population : Provided that in the case of Uttara Kannada and Chickmagalur districts, it shall be one member for thirty thousand or part thereof of the population and in the case of Kodagu district, it shall be one member for eighteen thousand or part thereof of the population.] _______________ 1. Substituted by Act 10 of 1995 w.e.f. 13.1.1995. 2. Substituted by Act 29 of 1997 w.e.f. 20.10.1997. 3. Substituted by Act 37 of 2003 w.e.f. 1.10.2003.
View Complete Act List Judgments citing this sectionIndian Evidence Act 1872 Section 160
Title: Testimony to Facts Stated in Document Mentioned in Section 159
State: Central
Year: 1872
A witness may also testify to facts mentioned in any such document as is mentioned in section 159, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document. Illustration A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transaction entered.
View Complete Act List Judgments citing this sectionEssential Services Maintenance Act, 1994 Section 7
Title: Action Under Sections 4, 5 or 6 in Addition to Other Disciplinary Action
State: Karnataka
Year: 1994
Any action taken against any person under sections 4, 5 or 6 shall not affect and shall, be in addition to, any other action of a disciplinary nature or any consequence which may ensue, and to which the person may be liable by or under the terms and conditions of his service or employment.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 3
Title: Amendment of Section 2
State: Central
Year: 1980
In section 2 of the Income-tax Act, in clause (24), after sub-clause (iv), the following sub-clause shall be inserted, namely :- '(iva) the value of any benefit or perquisite, whether convertible into money or not, obtained by any representative assessee mentioned in clause (iii) or clause (iv) of sub-section (1) of section 160 or by any person on whose behalf or for whose benefit any income is receivable by the representative assessee (such person being hereafter in this sub-clause referred to as the "beneficiary") and any sum paid by the representative assessee in respect of any obligation which, but for such payment, would have been payable by the beneficiary;'.
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 420
Title: Penalty for Contravention of Sections 417, 418 and 419
State: Central
Year: 1956
Any officer of a company, or any such trustee of a provident fund as is referred to in sub-section ( 4 ) of section 418 who, knowingly, contravenes, or authorises or permits the contravention of, the provisions of section 417 , 418 or 419, shall be punishable with1[imprisonment for a term which may extend to six months, or with fine which may extend to2[ten thousand rupees]]. ______________________ 1. Substituted by Act 65 of 1960, Section 160, for "fine which may extend to five hundred rupees" (w.e.f.28 -12-1960). 2.Substituted by Act 53 of 2000, sec.185, for "one thousand rupees" (w.e.f. 13-12-2000)
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 160
Title: Amendment of Notification Issued Under Section 93 of Act 32 of 1994
State: Central
Year: 2003
.....taken or done as if the notification as amended by this sub-section had been in force at all material times. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected if the amendment referred to in sub-section (7) had been in force at all material times. (3) Notwithstanding anything contained in section 83 of the Finance Act, 1994, an application for claim of refund of the service tax under sub-section (2) shall be made within one year from the day on which the Finance Bill, 2003 receives the assent of the President. (4) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in the said subsection with retrospective effect as if the Central Government had the power to amend the said notification under section 93 of the Finance Act, 1994(30 of 1974) retrospectively at all material times.
View Complete Act List Judgments citing this sectionFinance Act, 1981 Section 15
Title: Insertion of New Section 164a
State: Central
Year: 1981
After section 164 of the Income-tax Act, the following section shall be inserted, namely :- '164A. Charge of tax in case of oral trust. Where a trustee receives or is entitled to receive any income on behalf or for the benefit of any person under an oral trust, then, notwithstanding anything contained in any other provision of this Act, tax shall be charged on such income at the maximum marginal rate. Explanation : For the purposes of this section, - (i) "maximum marginal rate" shall have the meaning assigned to it in Explanation 2 below sub-section (3) of section 164; (ii) "oral trust" shall have the meaning assigned to it in Explanation 2 below sub-section (1) of section 160.'.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 27
Title: Amendment of Section 164
State: Central
Year: 1980
.....1 : For the purposes of this section, - (i) any income in respect of which the persons mentioned in clause (iii) and clause (iv) of sub-section (1) of section 160 are liable as representative assessee or any part thereof shall be deemed as being not specifically receivable on behalf or for the benefit of any one person unless the person on whose behalf or for whose benefit such income or such part thereof is receivable during the previous year is expressly stated in the order of the court or the instrument of trust or wakf deed, as the case may be, and is identifiable as such on the date of such order, instrument or deed; (ii) the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is received shall be deemed to be indeterminate or unknown unless the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable, are expressly stated in the order of the court or the instrument of trust or wakf deed, as the case may be, and are ascertainable as such on the date of such order, instrument or deed. Explanation 2 : In this section, "maximum marginal rate" means the.....
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