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Companies Act, 2013, Section 246

Title: Application of Certain Provisions to Proceedings Under Section 241 or Section 245

State: Central

Year: 2013

The provisions of sections 337 to 341 (both inclusive) shall apply mutatis mutandis, in relation to an application made to the Tribunal under section 241 or section 245.

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Code of Criminal Procedure, 1973 Section 245

Title: When Accused Shall Be Discharged

State: Central

Year: 1973

(1) If, upon taking all the evidence referred to in section 244 the Magistrate considers, for reasons to be recorded, that no case against the accused has been made out which, if unrebutted, would warrant his conviction, the Magistrate shall discharge him. (2) Nothing in this section shall be deemed to prevent a Magistrate from discharging the accused at any previous stage of the case if, for reasons to be recorded by such Magistrate, he considers the charge to be groundless. STATE AMENDMENT 1 West Bengal: In section 245, after sub-section (2), the following sub-section shall be inserted, namely:- "(3) If the evidence referred to in section 244 are not produced in support of the prosecution within four years from the date of appearance of the accused, the Magistrate shall discharge the accused unless the prosecution satisfies the Magistrate that upon the evidence already produced and for special reasons there is ground for presuming that it shall not be in the interest of justice to discharge the accused." _______________________ 1. Vide West Bengal Act 24 of 1988 section 5.

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Finance (No. 2) Act 2009 Section 86

Title: Amendment of Section 28f

State: Central

Year: 2009

In section 28F of the Customs Act, after sub-section (2), the following sub-sections shall be inserted with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, namely:-- '(2A) Notwithstanding anything contained in sub-sections (1) and (2), of any other law for the time being in force, the Central Government may, by notification in the Official Gazette, authorise an Authority constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961), to act as an Authority under this Chapter. (2B) On and from the date of publication of notification under sub-section (2A), the Authority constituted under sub-section (1) shall not exercise jurisdiction under this Chapter. (2C) For the purposes of sub-section (2A), the reference to "an officer of the Indian Revenue Service who is qualified to be a Member of Central Board of Direct Taxes" in clause (b) of sub-section (2) of section 245-0 of the Income-tax Act, 1961 (43 of 1961) shall be construed as reference to "an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board". (2D) On and from the date of the authorisation of Authority.....

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Railways (Amendment) Act 2008 Section 2

Title: Amendment of Section 2

State: Central

Year: 2008

In section 2 of the Railways Act, 1989(24 of 1989) (hereinafter referred to as the principal Act),-- (a) after clause (7), the following clause shall be inserted, namely:-- (7A) "competent authority" means any person authorised by the Central Government, by notification, to perform the functions of the competent authority for such area as may be specified in the notification;'; (b) after clause (29), the following clause shall be inserted, namely:-- '(29A) "person interested" includes,-- (i) all persons claiming an interest in compensation to be made on account of the acquisition of land under this Act; ((ii) tribals and other traditional forest dwellers, who have lost any traditional rights recognised under the Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006(2 of 2007); (iii) a person interested in an easement affecting the land; and (iv) persons having tenancy rights under the relevant State laws;'; (c) after clause (37), the following clause shall be inserted, namely:-- '(37'A) "special railway project" means a project, notified as such by the Central Government from time to time, for providing national.....

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Finance Act, 2003 Section 92

Title: Amendment of Section 245n

State: Central

Year: 2003

In section 245N of the Income-tax Act, in clause (a),-- (a) in sub-clause (ii), with effect from the 1st day of June, 2000,-- (i) after the words "a determination by the Authority in relation to", the words "the tax liability of a non-resident: arising out of shall be inserted and shall be deemed to have been inserted; (ii) for the words "a non-resident", the words "such non-resident" shall be substituted and shall be deemed to have been substituted; (b) after sub-clause (iii), the following proviso shall be inserted, namely:- "Provided that where an advance ruling has been pronounced, before the date on which the Finance Bill, 2003 receives the assent of the President, by the Authority in respect of an application by a resident applicant referred to in sub- clause (ii) of this clause as it stood immediately before such date, such ruling shall be binding on the persons specified in section 245-S;".

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Finance Act, 2010 Section 45

Title: Amendment of Section 245a

State: Central

Year: 2010

In section 245 A of the Income-tax Act, in clause (b), with effect from the 1st day of June, 2010, -- (i) in the proviso, clauses (ii) and (iii) shall be omitted; (ii) in the Explanation,-- (a) clause (ii) shall be omitted; (b) after clause (iii), the following clause shall be inserted, namely:-- "(iiia) a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1) of section 153A in case of a person referred to in section 153A or section 153C, shall be deemed to have commenced on the date of issue of notice initiating such proceeding and concluded on the date on which the assessment is made;"; (c) in clause (iv), for the words, brackets and figures "clause (ii) or clause (iii) or clause (iv) of the proviso", the words, brackets, figures and letter "clause (iv) of the proviso or clause (iiia) of the Explanation" shall be substituted.

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Central Sales Tax (Amendment) Act, 2005 Section 2

Title: Amendment of Section 19

State: Central

Year: 2005

In the Central Sales Tax Act, 1956(74 of 1956) (hereinafter referred to as the principal Act), in section 19, after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act, 1961(43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.".

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Cantonments Act, 2006 Section 237

Title: Power of Board Under Certain Sections Exercisable by Chief Executive Officer

State: Central

Year: 2006

The powers, duties and functions of the Board under section 238, sub-section (1) of section 241, section 243, section 245 and section 248 excluding the provisions to subsection (1) and the provisions to sub-section (2) of the said section 248 shall be exercised or discharged in a civil area by the Chief Executive Officer.

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Finance Act 2007 Section 67

Title: Amendment of Section 245f

State: Central

Year: 2007

In section 245F of the Income-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that where an application has been made under section 245C on or after the 1st day of June, 2007, the Settlement Commission shall have such exclusive jurisdiction from the date on which the application was made: Provided further that where-- (i) an application made on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D; or (ii) an application is not allowed to be proceeded with under sub-section (2A) of section 245D, or, as the case may be, is declared invalid under subsection (2C) of that section; or (iii) an application is not allowed to be further proceeded with under subsection (2D) of section 245 D, the Settlement Commission, in respect of such application shall have such exclusive jurisdiction up to the date on which the application is rejected, or, not allowed to be proceeded with, or, declared invalid, or, not allowed to be further proceeded with, as the case may be.".

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Finance Act 2007 Section 63

Title: Amendment of Section 245

State: Central

Year: 2007

.....and the proof of such payment is attached with the application."; (ii) in sub-section (1A), the words, brackets, figures and letters "and sub-sections (2A) to (2D) of section 245D" shall be omitted; (iii) for sub-section (1B), the following sub-section shall be substituted, namely:-- "(1B) Where the income disclosed in the application relates to only one previous year,-- (i) if the applicant has not furnished a return in respect of the total income of that year, then, tax shall be calculated on the income disclosed in the application as if such income were the total income; (ii) if the applicant has furnished a return in respect of the total income of that year, tax shall be calculated on the aggregate of the total income returned and the income disclosed in the application as if such aggregate were the total income."; (iv) in sub-section (1C), clause (c) shall be omitted; (v) after sub-section (3), the following sub-section shall be inserted, namely:-- "(4) An assessee shall, on the date on which he makes an application under sub-section (1) to the Settlement Commission, also intimate the Assessing Officer in the prescribed manner of having made such.....

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