Bare Act Search Results

Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (14dec09) Complete Act

State: Delhi

Year: 2009

..... (3) For the purposes of recovery of any amount recoverable as arrears of land revenue under this Act, the provisions of the Delhi Land Reforms Act, 1954 Delhi Act 8 of 1954), as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the provisions of the Revenue Recover Act, 1890 (1 of 1890) shall have effect accordingly. (4) For the purposes of recovery of any amount recoverable as arrear of land revenue under this Act- (a) the Deputy Entertainment Tax and Betting Tax Commissioner shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (b) the Entertainment Tax Officer and Additional Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of the Revenue Assistant under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (c) the Assistant Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of Tehsildar under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); 9. Insertion.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....

Finance Act, 2008 Complete Act

State: Central

Year: 2008

.....the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry). (3) The production of coal includes the extraction of it. Excluded activities: producing steel 20C In paragraph 16(ic) "steel" means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006." (6) The amendments made by this section have effect in relation to options granted on or after the day on which this Act is passed. SECTION 34: Tax credits for certain foreign distributions: (1) Schedule 12 contains provision about tax credits for certain foreign distributions. (2) The amendments made by that Schedule have effect for the tax year 2008-09 and subsequent tax years. SECTION 35: Small companies relief: associated companies: (1) Section 13 of ICTA (small companies' relief) is amended as follows. (2) In the second sentence of subsection (4) (meaning of "control" for purposes of definition of "associated company"), insert at the end "except that, in the application of subsection (6) of that section in relation to the company ("the taxpayer company") and another company.....

Wealth-tax Act, 1957 Chapter IV

Title: Assessment

State: Central

Year: 1957

..... 1.Inserted by Act 46 of 1964, Section 15 w.e.f. 1-4-1965. 2.Substituted by Act 4 of 1988, Section 135 (i) w.e.f 1-4-1989. 3.Substituted by Act 41 of 1975, Section 88 w.e.f. 1-4-1976. 4.Inserted by Act 4 of 1988, Section 135(ii) w.e.f. 1-4-1989. Section 15B - Self-assessment 1[15B. Self-assessment (1) Where any tax is payable on the basis of any return furnished under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act for any delay in furnishing the return, before furnishing the return and me return shall be accompanied by proof of payment of such tax and interest. Explanation. -Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable. (2) After the regular.....

Wealth-tax Act, 1957 Section 17B

Title: Interest for Defaults in Furnishing Return of Net Wealth

State: Central

Year: 1957

.....section 16 or]on the basis of the earlier assessment aforesaid. 8 [*****] (4)Where, as a result of an order under section 23or section 24or section25or section 27or section 29or section 35or any order of the Wealth-tax Settlement Commissioner under sub-section (4)of section 22D,the amount of tax on which interest was payable under this section has beenincreased or reduced, as the case may be, the interest shall be increased orreduced accordingly, and, - (i) in a case where the interest is increased,the Assessing Officer shall serve on the assessee a notice of demand in theprescribed form specifying the sum payable, and such notice of demand shall bedeemed to be a notice under section 30and the provisions of this Act shall apply accordingly, and (ii)in a case where the interest is reduced, the excess interest paid, if any, shallbe refunded. (5)The provisions of this section shall apply in respect of assessments for theassessment year commencing on the 1stday of April, 1989and subsequent assessment years.] ___________________________ 1.Inserted by Act 4 of 1988, Section 141 w.e.f. 1-4-1989. 2.Substitutedfor "one and one-fourth" by TheTaxation Laws (Amendment).....

Finance Act 1978 Chapter V

Title: Miscellaneous

State: Central

Year: 1978

.....212 of that Act", the following shall be substituted, namely :- "in a case where a statement is sent by the person under clause (a) of sub-section (1) of section 209A of the Income-tax Act in the financial year immediately preceding that assessment year or where the Income-tax Officer has made an order under sub-section (1) or sub-section (3) of section 210 of that Act requiring the person to pay advance tax during the financial year immediately preceding that assessment year and the person has not sent an estimate under section 209A or, as the case may be, section 212 of that Act"; (2) in clause (b), for the words, brackets, figures and letter "sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212", the words, figures and letter "section 209A or section 212" shall be substituted; (b) in section 5, in clause (a), for the word and figures "section 211", the words, figures, brackets and letter "section 211 or sub-section (4) of section 209A" shall be substituted; (c) in the Schedule, for the proviso, the following shall be substituted, namely :- "Paragraph C (i) where the current income exceeds . 15,000 but does not.....

Finance Act 1978 Section 40

Title: Amendment of Act 38 of 1974

State: Central

Year: 1978

.....212 of that Act", the following shall be substituted, namely :- "in a case where a statement is sent by the person under clause (a) of sub-section (1) of section 209A of the Income-tax Act in the financial year immediately preceding that assessment year or where the Income-tax Officer has made an order under sub-section (1) or sub-section (3) of section 210 of that Act requiring the person to pay advance tax during the financial year immediately preceding that assessment year and the person has not sent an estimate under section 209A or, as the case may be, section 212 of that Act"; (2) in clause (b), for the words, brackets, figures and letter "sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212", the words, figures and letter "section 209A or section 212" shall be substituted; (b) in section 5, in clause (a), for the word and figures "section 211", the words, figures, brackets and letter "section 211 or sub-section (4) of section 209A" shall be substituted; (c) in the Schedule, for the proviso, the following shall be substituted, namely :- "Paragraph C (i) where the current income exceeds . 15,000 but does not.....

Expenditure-tax Act, 1987 Section 2

Title: Definitions

State: Central

Year: 1987

.....forair-conditioning.] (10)"room charges" means the charges for a unit of residentialaccommodation in a hotel and includes the charges for- (a)furniture, air-conditioner, refrigerator, radio, music, telephone, television,and (b)such other services as are normally included by a hotel in room rent, but doesnot include charges for food, drinks and any services other than those referredto in sub-clauses (a) and (b); (11)all other words and expressions used herein but not defined and defined in theIncome-tax Act shall have the meanings respectively assigned to them in thatAct. _________________________ 1. Inserted by Finance (No. 2) Act (Act 49 of 1991)w.e.f. 01.10.1991.

Compulsory Deposit Scheme (Income Tax Payers) Act, 1974, Schedule I

Title: Schedule

State: Central

Year: 1974

.....D], where the current income exceeds Rs. 15,000 but does not exceed Rs. 15,710 the compulsory deposit shall is no case exceed the amount by which the current income exceeds Rs. 15,000; (c) where the amount of compulsory deposit calculated in accordance with the foregoing provisions is less than Rs. 100 it shall not be necessary for the taxpayer concerned to make such deposit.]] Explanation.-- In this Schedule, "current income" has the meaning assigned to it in Sub-section (3) of section 4. ________________________ 1. Inserted by Act 66 of 1976, section 43 (c) w.e.f.1-4-76. 2. Substituted for provisos, by Act 66 of 1976, section 43 (c) w.e.f.1-4-76. 3. Substituted for provisos, Act 19 of 1978, Section 40 (c) w.e.f.1-4-78. 4. Inserted by the Compulsory Deposit Scheme (Income-tax Payers) Amendment Act (23 of 1981), section 3 w.e.f. 11-7-1981.