Bare Act Search Results

Delhi Municipal Corporation (Validation of Electricity Tax) Act and Other Laws (Repeal) Act, 2002 Complete Act

Title: Delhi Municipal Corporation (Validation of Electricity Tax) Act and Other Laws (Repeal) Act, 2002

State: Central

Year: 2002

Preamble1 - DELHI MUNICIPAL CORPORATION (VALIDATION OF ELECTRICITY TAX) ACT AND OTHER LAWS (REPEAL) ACT, 2002 Section1 - Short title Section2 - Repeal of certain enactments ScheduleI - SCHEDULE

Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 Complete Act

Title: Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002

State: Central

Year: 2002

Preamble1 - FOREIGN AIRCRAFT (EXEMPTION FROM TAXES AND DUTIES ON FUEL AND LUBRICANTS) ACT, 2002 Section1 - Short title and Extent Section2 - Definitions Section3 - Exemption from Levy of taxes and duties on fuel and lubricants supplied to aircraft of other countries

Refugee Relief Taxes (Abolition) Repeal Act, 2002 Complete Act

Title: Refugee Relief Taxes (Abolition) Repeal Act, 2002

State: Central

Year: 2002

Preamble1 - REFUGEE RELIEF TAXES (ABOLITION) REPEAL ACT, 2002 Section1 - Short title Section2 - Repeal of Act 13 o 1973

Finance Act, 2002 Section 155

Title: Amendment of Section 15

State: Central

Year: 2002

In section 15 of the Central Sales Tax Act, in clause (a), the words ", and such tax shall not be levied at more than one stage" shall be omitted.

Finance Act, 2002 Section 71

Title: Amendment of Section 192

State: Central

Year: 2002

In section 192 of the Income-tax Act, with effect from the 1st day of June, 2002,-- (a) after sub-section (1), the following sub-sections shall be inserted, namely:-- "(1A) Without prejudice to the provisions contained in sub-section (1), the person responsible for paying any income in the nature of a perquisite which is not provided for by way of monetary payment, referred to in clause (2) of section 17 may pay, at his option, tax on the whole or part of such income without making any deduction therefrom at the time when such tax was otherwise deductible under the provisions of sub-section (1). (1B) For the purpose of paying tax under sub-section (1A), tax shall be determined at the average of income-tax computed on the basis of the rates in force for the financial year, on the income chargeable under the head "Salaries" including the income referred to in sub-section (1A), and the tax so payable shall be construed as if it were, a tax deductible at source, from the income under the head "Salaries" as per the provisions of sub-section (1), and shall be subject to the provisions of this Chapter."; (b) in sub-section (3), after the word, brackets and figure "sub-section.....

Finance Act, 2002 Chapter II

Title: Rates of Income-tax

State: Central

Year: 2002

.....be the income-tax in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be: Provided that the amount of income-tax computed in accordance with the provisions of sections 112 and 113 shall be increased by a surcharge for purposes of the Union or surcharge as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule: Provided further that in respect of any income chargeable to tax under sections 115A, 115AB, 115AC, 115ACA, 1I5AD, 115B, 115BB, 115BBA, 115E and 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased by a surcharge for purposes of the Union, calculated at the rate of two per cent, of such income-tax: Provided also that no surcharge shall be payable by a foreign company. (4) In cases in which tax has to be.....

Finance Act, 2002 Section 2

Title: Income-tax

State: Central

Year: 2002

.....be the income-tax in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be: Provided that the amount of income-tax computed in accordance with the provisions of sections 112 and 113 shall be increased by a surcharge for purposes of the Union or surcharge as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule: Provided further that in respect of any income chargeable to tax under sections 115A, 115AB, 115AC, 115ACA, 1I5AD, 115B, 115BB, 115BBA, 115E and 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased by a surcharge for purposes of the Union, calculated at the rate of two per cent, of such income-tax: Provided also that no surcharge shall be payable by a foreign company. (4) In cases in which tax has to be.....

Finance Act, 2002 Chapter VI

Title: Central Sales Tax

State: Central

Year: 2002

In the Central Sales Tax Act, 1956(hereinafter referred to as the Central Sales Tax 74 of 1956. Act), in section 2, for clause (g), the following clause shall be substituted, namely:- '(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,- (i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) a delivery of goods on hire-purchase or any system of payment by instalments; (iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or.....

The Sikkim Irrigation Water Tax Act, 2002 Complete Act

State: Sikkim

Year: 2002

.....proceedings shall lie against any officer or any other public servant for anything which is done in good faith or purported to be done under this Act or rules made thereunder. Officers to be public servant. 12. Every officer of the State Government acting under the provisions of this Act shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, 1860. Recovery of dues. 13. Every amount due under the provision of this Act shall be recoverable as an area of public due under the provisions of the Sikkim Public Demand Recovery Act, 1988. Powers to remove Difficulties. 14. If any difficulty arises in giving effect to the provisions of this Act, the same shall be referred to the State Government for decision. Power to exempt. 15. If, in the opinion of the State Government, the enforcement of all or any of the provisions of this Act will cause hardship in any case or cases, the State Government may, by notification, setting out the grounds thereto, exempt permanently or for a specified period, such case or cases from all or any of the provisions of this Act, subject to such conditions, if any, as the State Government may deem fit to impose. 16......

Finance Act, 2002 Chapter III

Title: Direct Taxes

State: Central

Year: 2002

.....into with the Government of India. Explanation.--For the purposes of this clause,--(i) "agreement" includes any arrangement or understanding or action in concert,-- (A) whether or not such arrangement, understanding or action is formal or in writing; or (B) whether or not such arrangement, understanding or action is intended to be enforceable by legal proceedings; (ii) "service" means service of any description which is made available to potential users arid includes the provision of services in connection with business of any industrial or commercial nature such as accounting, banking, communication, conveying of news or information, advertising, entertainment, amusement, education, financing, insurance, chit funds, real estate, construction, transport, storage, processing, supply of electrical or other energy, boarding and lodging.'. Section 14 - Amendment of section 32 In section 32 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2003,-- (a) in clause (ii).-- (i) in the second proviso, for the words, brackets and figures "or clause (ii)", at both the places where they occur, the words, brackets, figures and letter "or clause.....