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Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 Complete Act

Title: Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961

State: Central

Year: 1961

Preamble1 - VOLUNTARY SURRENDER OF SALARIES (EXEMPTION FROM TAXATION) ACT, 1961 Section1 - Short title Section2 - Exemption from taxes on income in respect of salaries surrendered in favour of Government Section3 - Provisions of section 2 to apply to allowances Section4 - Power to make rules Section5 - Repeal

Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 Preamble 1

Title: Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961

State: Central

Year: 1961

THE VOLUNTARY SURRENDER OF SALARIES (EXEMPTION FROM TAXATION) ACT, 1961 [Act, No. 46 of 1961] [6th December, 1961] PREAMBLE An Act to provide for exempting from, taxes on income a portion of the salary or allowances payable to any person who has in the public interest volunteered to forego it. BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :

Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 Section 2

Title: Exemption from Taxes on Income in Respect of Salaries Surrendered in Favour of Government

State: Central

Year: 1961

Notwithstanding anything contained in the Indian Income-tax Act, 1922, or in any other law for the time being in force relating to taxation on income, no income-tax or super-tax shall be payable by any person (a) where his salary is paid out of the Consolidated Fund of India or of the Consolidated Fund of a State, in respect of that part of the salary due to him for any period after the 31st day or March, 1961, which he has, by a declaration in writing, volunteered to forego in the public interest. (b) in any other case, in respect of that part of the salary which is due to him for any period after the 31st day of March, 1961, which has been in the public interest, surrendered in favour of, and paid to, the Central Government in accordance with the rules made in this behalf by that Government; and such part of the salary shall not be included in his total income for the purposes of any law relating to taxation on income,

Karnataka Land Reforms Act, 1961 Section 67

Title: Surrender of Land in Certain Cases

State: Karnataka

Year: 1961

.....shall be deemed to have been surrendered by such person.] (4) If the person concerned does not file such statement within the prescribed period, the1[Tribunal] may5[itself] select the land which shall be surrendered by the person concerned, and pass an order to that effect; and thereupon the said land shall be deemed to have been surrendered by such person. (5) An order under sub-section6[(3), (3A) or (4)] relating to surrender of land shall be passed in respect of land which, as far as practicable, forms a survey number, or a recognised part of survey number of a sub-division of a survey number. _______________________________ 1. Substituted by Act 44 of 1976 w.e.f. 2.6.1976. 2. Inserted by Act 3 of 1982 w.e.f. 25.11.1980. 3. Inserted by Act 1 of 1974 w.e.f. 1.3.1974. 4. Sub-section 3 and 3A substituted by Act 1 of 1974 w.e.f. 1.3.1974. 5. Substituted by Act 23 of 1977 w.e.f. 1.3.1974. 6. Substituted by Act 1 of 1974 w.e.f. 1.3.1974.

Voluntary Surrender of Salaries (Exemption from Taxation) Rules, 1962 Complete Act

State: Central

Year: 1962

.....disbursing authority shall, before the 31st day of March in each year, deliver or cause to be delivered to the Income-tax Officer referred to in sub-rule (2) of rule 32 of the Income-tax Rules, 1962, a return for the year ending on that date in Form II, verified in the manner provided therein. FORM: FORM OF DECLARATION FOR SURRENDERING PART OF SALARY OF ALLOWANCES I hereby declare that I have, in the public interest, voluntarily surrendered in favour of the Central Government the following amount out of the salary and allowances due to me for the month of........in the year.............. or for each of the months beginning with the month of......in the year.....and ending with the month of..............in the year. Rs. P. Amount surrendered- (i) Out of salary ... (ii) Out of allowances ... The amounts surrendered by me out of the salary or allowances mentioned above should be paid to the credit of the Central Government *Delete the inapplicable words within seven days of their becoming due to me. Date............. Place............ Signature of the employee N.B.-A separate declaration in the above form shall be made by the employee for each financial year beginning on the 1st day.....

Insurance Act, 1938 (4 of 1938) Section 113

Title: Acquisition of Surrender Values by Policy

State: Central

Year: 1938

.....of Insurance" (w.e.f. 1-6-1950) and again substituted by Act 41 of 1999, section 30 and Schedule I, for "Controller" (w.e.f. 19-4-2000). 3. 1st January, 1942, vide Notification No. 530-1(27)/41, dated 6th December, 1941, published in the Gazette of India, 1941, Pt. I, p. 1754 4. Substituted by Act 41 of 1999, section 30 and Schedule I, for "Central Government" (w.e.f. 19-4-2000). 5. Sub-section (3) re-numbered as sub-section (4) by Act 13 of 1941, section 61 (w.e.f. 8-4-1941). 6. Substituted by Act 13 of 1941, section 61, for "This section shall not apply to" (w.e.f. 8-4-1941). 7. The original clause (a) omitted by Act 13 of 1941, section 61 (w.e.f. 8-4-1941). 8. Substituted by Act 13 of 1941, section 61, for original clause (b) (w.e.f. 8-4-1941). 9. The clauses (c) and (d) re-lettered as (b) and (c) respectively by Act 13 of 1941, section 61 (w.e.f. 8-4-1941).

Extradition Act, 1962 Section 31

Title: Restrictions on Surrender

State: Central

Year: 1962

.....or Commonwealth country-- (a) if the offence in respect of which his surrender is sought is of a political character or if he proves to the satisfaction of the Magistrate or Court before whom he may be produced or of the Central Government that the requisition or warrant for his surrender has, in fact, been made with a view to try or punish him for an offence of a political character ; (b) if prosecution for the offence in respect of which his surrender is sought is according to the law of that State or country barred by time ; 2[(c) unless provision is made by that law of the foreign State or in the extradition treaty with the foreign State that fugitive criminal shall not be determined or tried in that State for an offence other than-- (i) the extradition offence in relation to which he is to be surrendered or returned; (ii) any lesser offence disclosed by the facts proved for the purposes of securing his surrender or return other than an offence in relation to which an order for his surrender or return could not be lawfuly made; or (iii) the offence in respect of which the Central Government has given its consent;] (d) if he has been accused of some offence in.....

Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 Complete Act

State: Central

Year: 1961

.....days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. SECTION 05: REPEAL (1) The Voluntary Surrender of Salaries (Exemption from Taxation) Act 1950, is hereby repealed, (2) Notwithstanding such repeal any declaration made under the said Act shall be deemed to be a declaration made for the purposes of this Act. Central Bare Acts

Extradition Act, 1962 Section 21

Title: Accused or Convicted Person Surrendered or Returned by Foreign State Not to Be Tried for Certain Offences

State: Central

Year: 1962

1[21. Accused or convicted person surrendered or returned by foreign State not to be tried for certain offences.-- Whenever any person accused or convicted of an offence, which, if committed in India would be an extradition offence, is surrendered or returned by a foreign State, such person shall not until he has been restored or has had an opportunity of returning to that State, be tried in India for an offence other than-- (a) the extradition offence in relation to which he was surrendered or returned; or (b) any lesser offence disclosed by the facts proved for the purposes of securing his surrender or return other than an offence in relation to which an order for his surrender or return could not be lawfully made; or (c) the offence in respect of which the foreign State has given its consent. ] ________________________ 1. Substituted by Act 66 of 1993, Section 12 (w.e.f. 18th December, 1993).

Karnataka Land Reforms Act, 1961 Section 25

Title: Surrender of Land by Tenant

State: Karnataka

Year: 1961

1[25. Surrender of land by tenant (1) No tenant of a soldier or seaman shall surrender any land held by him as tenant except in favour of the State Government: Provided that any such surrender shall not be effective unless made in writing and the tenant has admitted the same before the Tahsildar and the same has been registered in the office of the Tahsildar in the prescribed manner. (2) In respect of the land surrendered to it under sub-section (1), the State Government shall pay to the landlord rent calculated according to the provisions of section 8. (3) The State Government may, subject to rules made for the purpose, lease the surrendered land to any person if possession thereof is not claimed by the soldier or the seaman for personal cultivation. (4) Where the State Government leases the land under sub-section (3), the lessee shall pay the rent for the land to the landlord directly and with effect from the date of such lease the State Government's liability under sub-section (2) for payment of rent of the land shall cease.] ______________________________________ 1. Substituted by Act 1 of 1974 w.e.f. 1.3.1974.