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Companies (Surcharge on Income-tax) Act, 1971 [Repealed] Complete Act

Title: Companies (Surcharge on Income-tax) Act, 1971 [Repealed]

State: Central

Year: 1971

Preamble1 - COMPANIES (SURCHARGE ON INCOME-TAX) ACT, 1971 Section1 - Short title Section2 - Definitions Section3 - Levy of surcharge on income-tax payable by companies during 1971-72 Section4 - Mode of recovery Section5 - Credit for surcharge Repealing Act1 - DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000

Companies (Surcharge on Income-tax) Act, 1971 [Repealed] Preamble 1

Title: Companies (Surcharge on Income-tax) Act, 1971

State: Central

Year: 1971

COMPANIES (SURCHARGE ON INCOME-TAX) ACT, 1971 [Act, No. 62 of 1971] [23rd December, 1971] PREAMBLE An Act to provide for the levy of a surcharge on income-tax payable in advance by companies during the financial year 1971-72 under the Income-tax Act, 1961. BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows: -

Companies (Surcharge on Income-tax) Act, 1971 [Repealed] Section 3

Title: Levy of Surcharge on Income-tax Payable by Companies During 1971-72

State: Central

Year: 1971

(1) Every company which is liable to pay advance tax under Section 210 or Section 212 of the Income-tax Act during the financial year commencing on the 1st day of April, 1971, shall, in addition to the advance tax so payable, pay to the credit of the Central Government on or before the15th day of March, 1972, a further sum, by way of surcharge on income-tax, calculated at the rate of two and one-half per cent, of the amount specified in sub-section (2). (2) The amount referred to in sub-section (1) shall be (i) In a case where advance tax is required to be paid by an order under sub-section (1) or sub-section (3) of Section 210 of the Income-tax Act, the amount specified in such order; (ii) In a case where advance tax is payable under sub-section (1) or sub- section (2) or sub-section (3) or sub-section (3A) of Section 212 of the Income-tax Acton the basis of the estimate furnished by the company, the amount of advance tax so payable. (3) Any sum required to be paid by a company as surcharge on income tax under sub-section (1) shall be paid without any notice of demand to the company in that behalf from the Income-tax Officer.

Companies (Surcharge on Income-tax) Act, 1971 [Repealed] Section 5

Title: Credit for Surcharge

State: Central

Year: 1971

Any sum paid by or recovered from a company as surcharge on income-tax in pursuance of this Act shall be treated as a payment of tax under the Income-tax Act in respect of the income of the period which would be the previous year for the assessment year commencing on the 1st day of April, 1972, and credit therefore shall be given to the company for the purposes of assessment under Section 140A, Section 141A, Section 143 or Section 144 of the Income-tax Act.

The Kerala Surcharge on Taxes (Amendment and Validation) Act, 1966 [1] Complete Act

State: Kerala

Year: 1966

.....may extend to one thousand rupees and no court below the rank of a Magistrate of the first class shall try any such offence." 4. Substitution of new section for section 4."For section 4 of the principal Act, the following section shall be substituted, namely: " "4. Levy of surcharge on profession tax." The profession tax payable by a person or company whose half-yearly income is not less than one thousand and five hundred rupees to the respective local authorities under the Trivandrum City Municipal Act (Travancore Act IV of 1116), the Travancore District Municipalities Act, 1116 (Travancore Act XXIII of 1116), the Cochin Municipal Act, XVIII of 1113 (Cochin Act XVIII of 1113), the Madras District Municipalities Act, 1920 (Madras Act V of 1920), the Travancore-Cochin Panchayats Act, 1950 (Travancore-Cochin Act II of 1950), the Madras Village Panchayats Act, 1950 (Madras Act X of 1950) or the Madras District Boards Act, 1920 (Madras Act XIV of 1920), shall be increased by a surcharge for the purpose of the Govern ment at the rate of five per centum of the profession tax so payable and the local authorities concerned shall levy and collect the said surcharge along with the.....

The Kerala State Electricity Surcharge ( Levey and Collection ) Act,1989 1 Complete Act

State: Kerala

Year: 1989

.....suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act or the rule made thereunder. 11. Validation.- (1) Notwithstanding anything to the contrary contained by any judgment, decree or order of any court, the levy and collection of surcharge by the Board or other licensees on or after the 1st day of October, 1984 and before the 1st day of August, 1988 under the Kerala State Electricity Supply (Kerala State Electricity Board and Licensees Area) Surcharge Order, 1984 shall be deemed to be, and deemed always to have been validity levied and collected as if the said order was a notified order under section 3 of this Act; and accordingly - (a) all acts, proceedings or things done by the Board or other licensees in connection with such levy, collection and remittance of surcharge shall, for all purposes be deemed to be, and deemed always to have been, done or taken in accordance with this Act; (b) no suit or other proceeding shall be maintained or continued in any court for the refund of any such surcharge; and (c) no court shall enforce a decree or order directing the refund of any such.....

The Kerala Surcharge on Taxes Act, 1957 [1] Complete Act

State: Kerala

Year: 1957

.....apply to such reimbursement. (3) No prosecution for an offence under sub-section (3) of section 3 shall be instituted in respect of the same facts one which a penalty has been imposed or forfeiture has been ordered under this section.".] [16][***************************************************] 6. Removal of difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may arise, by order do anything which appears to them necessary for the purpose of removing the difficulty. 7. Power to make rules.- The Government may, by notification in the Gazette make rules for carrying out the purposes of this Act. 8. Amendment to the Madras Elementary Education Act, 1920.- (1) The Chapter III (sections 32 to 40, both inclusive) of the Madras Elementary Education Act, 1920, as in force in the Malabar District referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956, shall be omitted. (2) As soon as may be after the commencement of this Act, the elementary education fund constituted for each local authority under the said Act shall be transferred to the Government by such local authority and the.....

Punjab Land Revenue (Additional Surcharge) Act 1960 Complete Act

State: Punjab

Year: 1960

..... 4. Recovery 5. Additional surcharge to be excluded in payment of special charges Punjab Land Revenue (Additional Surcharge) Act 1960 (Punjab Act No. 38 of 1960) [Received the assent of the Government of Punjab on 7th December, 1960. and was first published in the Punjab Government (Gazette Extraordinary) of 9th December, 1960. An act to provide for the levy and collection of additional surcharge on land revenue. Be it enacted by the Legislature of the State of Punjab in the Eleventh Year of the Republic of India as follows :- 1. Short title and extent " (1) This Act may be called the Punjab Land Revenue (Additional Surcharge) Act, 1960. (2) It extends to the whole of the State of Punjab. 2. Definitions : - In this Act, unless the context otherwise requires - (a) "additional surcharge" means the enhanced land revenue levied and collected under section 3; (b) "land revenue:" shall have the meaning assigned to it in clause (6) of section 3 of the Punjab Land Revenue Act, 1887, but shall not include " (i) a special assessment made under the Punjab Land Revenue (Special Assessment) Act, 1956 (Punjab Act No. 6 of 1956) (ii) the surcharge.....

Finance Act, 1980 Part I

Title: Income-tax and Surcharge on Income-tax

State: Central

Year: 1980

.....the assessment year commencing on the 1st day of April, 1980. Explanation : In this sub-rule and sub-rule (2), the expression "section 2 of this Act" means section 2 of the Finance Act, 1979 (21 of 1979), as applied for the purposes of this Act. (2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 1981, or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than that previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment year commencing on the 1st day of April, 1974, or the 1st day of April, 1975, or the 1st day of April, 1976, or the 1st day of April, 1977, or the 1st day of April, 1978, or the 1st day of April, 1979, or the 1st day of April, 1980, is a loss, then, for the purposes of sub-section (6) of section 2 of this Act, - (i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1974, to the extent, if any, such loss has.....

Assam Land Revenue and Rent (Surcharge) Act, 1970 Complete Act

State: Assam

Year: 1970

.....shall have the same meaning as is assigned to them, in the Assam land and Revenue Regulation, 1886; or the rules framed there under. COMMENTS Section 2. In this section the Cls.(4), (5), (6) and (7) were inserted vide the Assam Act II of 1976 to come into force at once, published in the Assam Gazette dated 20-5-1979. 3. Levy of Surcharge. Every person holding land measuring 10 (ten) bighas or more directly under the State Government shall be liable to pay a surcharge on land revenue or rent, as the case may be, at the rate of 30 percent of the land revenue or rent of all classes of holdings in addition to the land revenue or the rent payable by him. 4. Provisional assessment of surcharge and issue of notice. After making such enquiry, if any, as he considers necessary, the sub-Deputy Collector of where the lands are situated in more than one circle, Sub-Deputy Collector of any of those circles as may determined by rules made under this Act, shall provisionally assesses the surcharge payable by a person and shall cause a notice to be served on the persons concerned specifying the amount of surcharge so assessed, in the manner prescribed. COMMENTS Notice to pay.....