Bare Act Search Results

Income Tax Act, 1961 Section 35ABB

Title: Expenditure for Oblaining Licence to Operate Telecommunication Services

State: Central

Year: 1961

..... 4[(8) Where a deduction for any previous year under sub-section (1) is claimed and allowed in respect of any expenditure referred to in that sub-section, no deduction shall be allowed under sub-section (1) of section 32 for the same previous year or any subsequent previous year. ____________________________ 1. Substituted for for acquiring any right to operate telecommunication services by the Finance Act, 1999, with retrospective effect from 1st April, 1996. 2. Substituted by the Finance Act, 1999, with retrospective effect from 1st April 1996. Prior to substitution, clause (i) as inserted by the Finance Act, 1997, with retrospective effect from 1st April, 1996, stood as under: (i) relevant previous years means the previous years beginning with the previous year in which the licence fee is actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; 3. Inserted by the Finance Act, 1999, with effect from 1st April, 2000. 4. Inserted by the Finance Act, 1999, with retrospective effect from 1st April, 1996.

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

.....to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;] (10) "banking" has the meaning assigned to it in clause (b) of section 5 of the B anking.....

Service Tax Chapter V of the Finance Act, 1994 Complete Act

State: Central

Year: 1994

.....motor vehicle manufacturer, to carry out any 3[service, repair, reconditioning or restoration] of any motor car or two wheeled motor vehicle manufactured by such manufacturer; 4[(9a) " automated teller machine " means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; 5[(9b) " automated teller machine operations, maintenance or management service " means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services;] 6[(9c) " banker to an issue " means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;] (10) " banking " shall have the meanings assigned to it in clauses (b) of section 5 of.....

Finance Act 2008 Chapter V

Title: Service Tax

State: Central

Year: 2008

.....shall be liable to a penalty which may extend to five thousand rupees; (e) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to five thousand rupees. (2) Any person, who contravenes any of the provisions of this Chapter or any rules made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to five thousand rupees.; (F) in section 78, after the fourth proviso, the following proviso shall be inserted, namely:-- Provided also that if the penalty is payable under this section, the provisions of section 76 shall not apply.; (G) in section 83, after the figures and letter 35F, the figures and letters 35FF, shall be inserted; (H) in section 86,-- (i) in sub-section (2), the following proviso shall be inserted at the end, namely:-- Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion against the order of the Commissioner of Central Excise, it shall state the point or.....

Finance Act 2007 Chapter V

Title: Service Tax

State: Central

Year: 2007

.....shall be substituted, namely:-- 'Explanation 2.--For the purposes of this sub-clause, "print media" means,-- (i) "newspaper" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867(25 of 1867); (ii) "book" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867(25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;'; (h) after sub-clause (zzzw), the following sub-clauses shall be inserted, namely:-- '(zzzx) to any person, by the telegraph authority in relation to telecommunication service; (zzzy) to any person, by any other person in relation to mining of mineral, oil or gas; (zzzz) to any person, by any other person in relation to renting of immovable property for use in the course or furtherance of business or commerce. Explanation 1.--For the purposes of this sub-clause, "immovable property" includes-- (i) building and part of a building, and the land appurtenant thereto; (ii) land incidental to the use of such building or part of a building; (iii) the common or shared areas and facilities relating.....

Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter II

Title: Salary and Other Conditions of Service of Service of the Comptroller and Auditor-general

State: Central

Year: 1971

.....(including commutation of pension), family pension and gratuity as areadmissible to a Judge of Supreme Court under the Supreme Court Judges Act andthe rules made thereunder, as amended from time to time".] 4 ["(6D) Notwithstanding anythingcontained in the foregoing provisions of this section, a person who demittedoffice [whether in any manner specified in sub-section (8) or by resignation]as the Comptroller and Auditor-General, at any time before the 16th day ofDecember, 1987, shall be entitled to the pension specified in sub-section (6C)on and from that date."] (7) If a person who demits office as the Comptroller andAuditor-General is not eligible to any pension under this section but iseligible to a pension under the rules for the time being applicable to theService to which he belonged immediately before he assumed office as theComptroller and Auditor-General, he shall, notwithstanding anything containedin this section be eligible to draw such pension as is admissible to him underthe said rules. (8) Exceptwhere he demits office by resignation, a person holding office of theComptroller and Auditor-General shall be deemed for the purposes of this Act,to have.....

National Service Act, 1972 Chapter II

Title: Liability of Persons to Render National Service

State: Central

Year: 1972

.....to the authority specified therein and shall end on the day when his term of national service is completed in accordance with the provisions of this Act. Section 4 - Voluntary service in lieu of national service (1) If a qualified person has been enlisted under any other law for the time being in force, for service in one of the Armed Forces of the Union for a period of not less than four years, he shall perform the service required of the members of that Force in lieu of the national service required under this Act. (2) If a qualified person has rendered or is rendering service other than service in one of the Armed Forces of the Union and such service is declared by the Central Government to be equivalent to national service, the period of such service shall be deemed to be service in lieu of the national service required under this Act and he shall (unless he has ceased to be liable under this Act to be called up for national service), be liable to be called up for national service for such term as will, together with the service completed by him, be equivalent to the term of service for which persons are liable to serve under this Act. (3) If any qualified person has.....

National Service Act, 1972 Chapter III

Title: Registration and Enlistment for National Service

State: Central

Year: 1972

.....the certificate to be corrected and returned to such person or cause a fresh certificate to be issued to him. (9) The Central Government may, by rules made under this Act, provide for the issue, in specified circumstances, of fresh certificates of registration in place of certificates which have been lost, destroyed or defaced. Section 13 - Notice of likelihood of calling up for national service (1) The Central Government may from time to time cause to be served on any qualified person subject to registration under this Act, and, if he is engaged in any employment, also on his employer, a written notice in the prescribed form stating that such person is likely to be called upon, at any time within a period of twelve months next following, to render national service. (2) Omission to serve any notice referred to in sub-section (1) on an employer or the service of such notice on a person who is not, at the time of service of such notice, the employer of the qualified person concerned, shall not invalidate the notice served under sub-section (1) on the qualified person and shall not affect the liability of the qualified person to be called up for national service. (3) The.....

National Service Act, 1972 Chapter IV

Title: Postponement of National Service

State: Central

Year: 1972

.....person who is for the time being liable to be called up for national service under this Act and who has been served with a notice referred to in sub-section (1) of Section 13, or any employer of such qualified person, may apply, in the prescribed manner to the Central Government for a certificate of postponement of liability to be called up for national service on the ground that exceptional hardship would ensue if such qualified person were called up for national service, and may, on that ground apply, in the prescribed manner, for the renewal of the postponement certificate granted to him. (2) Where an application for a postponement certificate or for the renewal thereof is made, the Central Government shall refer the application for decision to the National Service (Hardship) Committee. (3) No application for the grant of a postponement certificate shall be referred by the Central Government to the National Service (Hardship) Committee unless such application is made within sixty days from the date of service of the notice referred to in sub-section (1) of section 13: Provided that the Central Government may refer an application for the grant of a postponement.....

Legal Services Authorities Act, 1987 Chapter III

Title: State Legal Services Authority

State: Central

Year: 1987

.....or any defect in the constitution of, the State Authority.] ________________________ 1. Substituted by Legal Services Authorities (Amendment) Act (59 of 1994), section 5 (29-10-94). Section 7 - Functions of the State Authority (1) It shall be the duty of the State Authority to give effect to the policy and directions of the Central Authority. (2) Without prejudice to the generality of the functions referred to in sub-section (1), the State Authority shall perform all or any of the following functions, namely :-- (a) give legal service to persons who satisfy the criteria laid down under this Act; (b) conduct1[Lok Adalats, including Lok Adalats for High Court cases]; (c) undertake preventive and strategic legal aid programmes; and (d) perform such other functions as the State Authority may, in consultation with the2[Central Authority], fix by regulations. ________________________ 1. Substitutes for "Lok Adalats" by Legal Services Authorities (Amendment) Act (59 of 1994), section 6 (29-10-94). 2. Substituted for" Central Government", by Legal Services Authorities (Amendment) Act (59 of 1994), section 6 (29-10-94). Section 8 - State Authority to act in.....