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Finance (No. 2) Act 1965 Section 6

Title: Amendment of Section 43

State: Central

Year: 1965

In section 43 of the Income-tax Act, in clause (6), after sub-clause (b), the following proviso shall be, and shall be deemed always to have been, inserted, namely :- Provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause (ii) of sub-section (1) of section 32, "depreciation actually allowed" shall not include depreciation allowed under sub-clauses (a), (b) and (c) of clause (vi) of sub-section (2) of section 10 of the Indian Income-tax Act, 1922 (11 of 1922), where such depreciation was not deductible in determining the written down value for the purposes of the said clause (vi)..

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Goa Daman and Diu Suits Valuation Act 1965 Section 6

Title: Determination of Value of Certain Suits by High Court

State: Central

Year: 1965

When the subject-matter of suits of any class, other than suits mentioned in the Court-fees Act, section 7 paragraphs V and VI and paragraph X, clause (d), is such that in the opinion of the High Court it does, not admit of being satisfactorily valued, the High Court may with the previous sanction of the State Government, direct that suits of that class shall for the purposes of the Court-fees Act, and of this Act and any other enactment for the time being in force, be treated as if their subject-matter were of such value as the High Court thinks fit to specify in this behalf.

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Finance Act 1965 Section 6

Title: Amendment of Section 10

State: Central

Year: 1965

.....from interest on moneys standing to his credit in a non resident account in any bank in India in accordance with the Foreign Exchange Regulation Act, 1947 (7 of 1947), and any rules made thereunder;"; (ii) in sub clause (vii)(a) of clause (6), (a) after the words "such person continues", the words, figure and letters "with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year" shall be inserted; (b) for the words "twenty four months", the words "sixty months" shall be substituted; (iii) for clause (13), the following clause shall be substituted and shall be deemed always to have been substituted namely : "(13) any payment from an approved superannuation fund made (i) on the death of a beneficiary; or (ii) to an employee in lieu of or in commutation of an annuity on his retirement at or after a specified age or on his becoming incapacitated prior to such retirement; or (iii) by way of refund of contributions on the death of a beneficiary; (iv) by way of refund of contributions to an employee on his leaving the service in connection with which the fund is established otherwise than by retirement at or.....

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Payment of Bonus Act, 1965 Section 6

Title: Sums Deductible from Gross Profits

State: Central

Year: 1965

.....year from the date) continue to be such notional normal depreciation; (b) any amount by way of1[development rebate or investment allowance or development allowance] which the employer is entitled to deduct from hi s income under the income-tax Act; (c) subject to the provisions of section 7 , any direct tax which the employer is liable to pay for the accounting year in respect of hi s income, profits and gains during that year; (d) such further sums as are specified in respect of the employer in the2[Third Schedule]. ______________________ 1. Substituted by Act 66 of 1980, Section 4, for "development rebate or development allowance" (w.r.e.f. 21-8-1980). 2. Substituted by Act 66 of 1980, Section 4, for "Second Schedule" (w.r.e.f. 21-8-1980).

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Union Territories (Direct Election to the House of the People) Act, 1965 Section 6

Title: Provision as to Sitting Member

State: Central

Year: 1965

The sitting member representing each Union territory shall continue to represent that Union territory until the dissolution of the present House of the People and if before such dissolution the seat allotted to a Union territory in the House of the People becomes vacant it shall be filled by a person nominated by the President and that person shall represent the Union territory in the present House of the People until its dissolution.

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Payment of Bonus Act, 1965 Schedule 3

Title: The Third Schedule

State: Central

Year: 1965

..... (iv) any sum which in respect of the accounting year, is transferred by it-- (a) to a reserve fund under sub- section (1) of section 17 of the Banking Regulation Act, 1949 (10 of 1949); or (b) to any reserves in India in pursuance of any direction or advice given by the Reserve Bank of India, whichever is higher: Provided that where the banking company is a foreign company within the meaning of section 591 of the Companies Act, 1956 (1 of 1956), the amount to be deducted under this Item shall be the aggregate of-- (i) the dividends payable to its preference shareholders for the accounting year at the rate at which such dividends are pay- able on such amount as bears the same proportion to its total preference share capital as its total working funds in India bear to its total world working funds; (ii) 7.5 per cent. Of such amount as bears the same proportion to its total paid up equity share capital as its total working funds in India bear to its total world working.....

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Payment of Bonus Act, 1965 Schedule 2

Title: The Second Schedule

State: Central

Year: 1965

.....the proportion of Indian Gross Profit (Item No. 7)to Total World Gross Profit (as per Consolidated Profit and Loss Account,adjusted as in Hem No. 2 aboveonly). ________________________ 1.For the heading "THE SECOND SECOND SCHEDULE", the heading "THE FIRSTSCHEDULE" substitutedby Act 23 of 1976, section26 (w.r.e.f 25-9-1976) and again the First Schedule renumbered as the SecondSchedule by Act 6 of 1980, section19 (w.r.e.f. 21-8-1980). 2.For sub-heading "[Seesection 4(b)]",the sub-heading "(See section 4)" subs by Act 23 of 1976, section261 (w.r.e.f. 25-9-1976) and again Substituted by Act 66 of 1980, section19 (w.r.e.f. 21-8-1980). 3.Substitutedby Act 66 of 1980, section19, for entry (d) (w.r.e.f. 21-8-1980). 4.Inserted by Act 23 of 1976, sec.26 (w.r.e.f. 25-9-1975). 5.Substitutedby Act 23 of 1976, section 26, for sub-item (g) (w.r.e.f. 25-9-1975). 6.Inserted by Act 23 of 1976, section 26 (w.r.e.f. 25-9-1975).

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Payment of Bonus Act, 1965 Schedule 4

Title: The Fourth Schedule

State: Central

Year: 1965

.....(inclusive of 35,000 from year-6) Set off 69,167 Set off 69,167 (8) 9. 10,000 1,04,167** Set off 94,167 Set off 69,167 94,167 (8) (9) 10. 2,15,000 1,04,167** (after setting off 69,167 from year-8 and 41,666 from year-9) Nil Set off 52,501 (9) Notes-- * Maximum + The balance of Rs. 1,10,000 set on from year-2 lapses. **Minimum.] ____________________ 1. "THE FOURTH SCHEDULE" was Substituted by "THE THIRD SCHEDULE" by Act 23 of 1976, Section 23 ( w.r.e.f. 25-9-1976) and THE THIRD SCHEDULE so substituted was again Substituted by Act 66 of 1980, Section 21 ( w.r.e.f. 21-8-1980).

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Payment of Bonus Act, 1965 Schedule 1

Title: The First Schedule

State: Central

Year: 1965

.....for income-tax. See foot-note (1) (e) Any amount certified by the Reserve Bank of India in terms Of sub-section (2) of section 34A Of the Banking Regulation Act, 1949 (10 of 1949). (f) Losses of, or expenditure relating To, any business situated outside India. Total of Item No. 3 Rs. 4. Add also income, profits or gains (if any) credited directly to published or disclosed reserves, other than-- (i) capital receipts and capital profits (including profits on the sale Of capital asses on which depreciation has not been allowed for income-tax); (ii) profits of, and receipts relating To, any business situated outside India; (iii) income of foreign banking companies from investment outside India. Net total of Item No. 4 Rs. 5. Total of Item Nos. 1, 2, 3 and 4. Rs. 6. Deduct: .....

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Finance Act 1965 Section 14

Title: Amendment of Section 43

State: Central

Year: 1965

.....namely : "Explanation 6 : When any capital asset is transferred by a holding company to its subsidiary company or by a subsidiary company to its holding company, then, if the conditions of clause (iv) or, as the case may be, of clause (v) of section 47 are satisfied, the actual cost of the transferred capital asset to the transferee company shall be taken to be the same as it would have been if the transferor company had continued to hold the capital asset for the purposes of its business."; (b) for Explanation 2 to clause (6), the following Explanation shall be substituted, namely : "Explanation 2 : When any capital asset is transferred by a holding company to its subsidiary company or by a subsidiary company to its holding company, then, if the conditions of clause (iv) or, as the case may be, of clause (v) of section 47 are satisfied, the written down value of the transferred capital asset to the transferee company shall be taken to be the same as it would have been if the transferor company had continued to hold the capital asset for the purposes of its business.".

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