Bare Act Search Results

Bombay Motor Vehicles Tax Act, 1958, (Maharashtra) Section 13

Title: Exemptions

State: Maharashtra

Year: 1958

.....or in connection with any commercial enterprise; (b) used exclusively as ambulances or as hearses; (vi) Motor vehicles belonging to persons acting under contract with any local authority in the State of Maharashtra and used solely for the maintenance and service of street lighting or for road cleaning, road watering or conservancy purposes; (vii) Motor vehicles belonging to a society for the prevention of cruelty to animal and used exclusively for the conveyance of sick animals or as mobile veterinary dispensary; (viii) Motor vehicles belonging to Consular and Diplomatic Officers; (ix) Tractors belonging to the Bombay Electric Supply and Transport undertaking, which are kept solely as spares, but which are moved on road when movement is exclusively between the workshop and the place where the tractor would be hitched to the trailer vehicles and vice versa and for the purpose of periodical checking, overhaul, repairs, painting or for purpose of road testing and where in all such cases, movement is not for hire or reward; (x) Motor vehicles, belonging to any Government and not used for any commercial enterprise or purpose; provided similar exemption to the vehicles.....

Karnataka Entertainments Tax Act, 1958 Section 4A

Title: Tax on Cinematograph Shows in Certain Places

State: Karnataka

Year: 1958

.....shows in certain places 1[4A. Tax on cinematograph shows in certain places (1) In lieu of entertainment tax2[x x x] payable under sub-section (1) of3[Sections 3 and 3-A]2[x x x], in the case of cinematograph shows held in cinema theatres situated within the limits of a local authority4[(but excluding a cantonment board)] whose population does not exceed seventy five thousand specified in column (2) of the table below, the proprietor may, at his option and subject to such conditions, as may be prescribed, pay the amount of tax as specified in column (3) thereof,- 5[TABLE Sl. No. Local authority population of which Rate of tax 1 2 3 (a) does not exceed twenty-five thousand 6[Five percent] of the gross collection capacity. (b) exceeds twenty-five thousand but does not exceed fifty thousand 6[Ten per cent] of the gross collection capacity. (c) exceeds fifty thousand but does not exceed seventy five thousand 6[Fifteen per cent] of the gross collection capacity.] Explanation.- For the purpose of this section, gross.....

Bombay Motor Vehicles Tax Act, 1958, (Maharashtra) Section 9

Title: Refund of Tax

State: Maharashtra

Year: 1958

.....- (i) for the words in advance for any period the words, brackets, figures and letters under sub-sections (1C), (ID) or, as the case may be, sub-section (IE) of section 3 shall be substituted; (ii) for the portion beginning with the words a sum and ending with the words not commenced , the following shall be substituted namely :- tax at the rate specified in the Second Schedule or, as the case may be, the Third Schedule, for the every complete quarter ; (iii) the following Explanation and the proviso shall be inserted, namely :- Explanation :- For the purpose of this sub-section, the expression quarter means a period of three calendar months commencing on the 1st day of the month following the month in which the intimation of non-use of the motor vehicle is given by the owner to the Taxation Authority : Provided that a person shall be entitled to a refund of tax for such non-use in respect of a motor vehicle. (i) for the same period either under this sub-section or under sub-section (6), as the case may be, but not under both the sub-sections; (ii) if the total amount of such refund of tax claimed and received from time to time does not exceed the amount of one.....

Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

.....him as an employee of the employer from whose service he has retired; (10B) any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, at the time of his retrenchment: Provided that the amount exempt under this clause shall not exceed (i) an amount calculated in accordance with the provisions of clause (b) of section 25F of the Industrial Disputes Act, 1947 (14 of 1947); or (ii) such amount, not being less than fifty thousand rupees, as the Central Government may, by notification in the Official Gazette, specify in this behalf, whichever is less : Provided further that the preceding proviso shall not apply in respect of any compensation received by a workman in accordance with any scheme which the Central Government may, having regard to the need for extending special protection to the workmen in the undertaking to which such scheme applies and other relevant circumstances, approve in this behalf. Explanation : For the purposes of this clause (a) compensation received by a.....

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

Income Tax Act, 1961 Section 10

Title: Incomes Not Included in Total Income

State: Central

Year: 1961

.....him as an employee of the employer from whose service he has retired; (10B) any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, at the time of his retrenchment: Provided that the amount exempt under this clause shall not exceed (i) an amount calculated in accordance with the provisions of clause (b) of section 25F of the Industrial Disputes Act, 1947 (14 of 1947); or (ii) such amount, not being less than fifty thousand rupees, as the Central Government may, by notification in the Official Gazette, specify in this behalf, whichever is less : Provided further that the preceding proviso shall not apply in respect of any compensation received by a workman in accordance with any scheme which the Central Government may, having regard to the need for extending special protection to the workmen in the undertaking to which such scheme applies and other relevant circumstances, approve in this behalf. Explanation : For the purposes of this clause (a) compensation received by a.....

Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

.....and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment.]] ________________________________ 1. Substituted by Act 8 of 1990 w.e.f. 1.4.1990. 2. Inserted by Act 5 of 1972 w.e.f. 14.8.1972. 3. Inserted by Act 8 of 1984 w.e.f. 1.4.1984. 4. Sub-sections (4), (5), (6) and (7) substituted by Act 27 of 1985 w.e.f. 1.8.1985. 5. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 6. Substituted by Act 4 of 1999 w.e.f. 1.4.1997. 7. Provisos inserted by Act 8 of 1989 w.e.f. 1.8.1985. 8. Proviso substituted by Act 7 of 1997 w.e.f. 1.4.1997. 9. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 10. Inserted by Act 5 of 2000 w.e.f. 1.4.1997. 11. Omitted by Act 8 of 1989 w.e.f. 1.8.1985. 12. Substituted by Act 8 of 1989 w.e.f. 1.8.1985. Section 12 - Returns and assessment 1 [(1) Notwithstanding anything contained in section 12-B, every registered dealer and every dealer who is liable to get himself registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any return under sub-section (1), he.....

Karnataka Land Reforms Act, 1961 Chapter VIII

Title: Exemptions

State: Karnataka

Year: 1961

.....to such rules as may be prescribed]; (vi) used for the cultivation of linaloe; (vii) held by the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942) for purposes of research, development or propoganda: 4 [(viii) held by any corporation owned or controlled by the State Government or the Central Government or both;] Provided that in the case of lands belonging to or held on lease from the 3 [Karnataka Bhoodhan Yagna Board,] the exemption under this section shall not be applicable if such lands were in the possession of tenants on the date of donation to the said Board. 4 [Provided further that, notwithstanding anything contained in this sub-section, the extent of land leased to a local authority, a committee, a University, an institution, or a Board, referred to in clause (iii) shall count for the purpose of determining the surplus land to be surrendered by the owner thereof.] (2) Notwithstanding anything in sub-section (1), no person shall, after the date of commencement of the Amendment Act acquire in any manner for the cultivation of linaloe, land of an extent which together with the land cultivated by linaloe, if any, already held by.....

Central Sales Tax Act, 1956 Chapter III

Title: Inter-state Sales Tax

State: Central

Year: 1956

.....any dealer having a place of business in that State or part, as the case may be may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub- section (1), and every such application shall contain such particulars as may be prescribed. Explanation.-- For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate State notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.] 2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 8[sub-section (4) or section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish.....

Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....