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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 Chapter I

Title: Preliminary

State: Central

Year: 1961

.....were, as on the last day of the relevant previous year, listed in a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder ; (B) shares in the company (not being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than fifty per cent of the voting power have been allotted unconditionally to, or acquired unconditionally by, and were throughout the relevant previous year beneficially held by (a) the Government, or (b) a corporation established by a Central, State or Provincial Act, or (c) any company to which this clause applies or any subsidiary company of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year. Explanation : In its application to an Indian company whose business consists mainly in the construction of ships or in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power, item (B) shall have effect as if for the.....

Income Tax Act, 1961 Section 2

Title: Definitions

State: Central

Year: 1961

.....were, as on the last day of the relevant previous year, listed in a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder ; (B) shares in the company (not being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than fifty per cent of the voting power have been allotted unconditionally to, or acquired unconditionally by, and were throughout the relevant previous year beneficially held by (a) the Government, or (b) a corporation established by a Central, State or Provincial Act, or (c) any company to which this clause applies or any subsidiary company of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year. Explanation : In its application to an Indian company whose business consists mainly in the construction of ships or in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power, item (B) shall have effect as if for the.....

Delhi Police Act, 1978 Complete Act

State: Delhi

Year: 1978

.....Act, 1955, or under section 12 of that Act in so far as it relates to satta gambling or on two or more occasions under any other provisions of that Act (including section 12 of that Act in so far as it does not relate to satta gambling); or (c) of any offence under the Suppression of Immoral Traffic in Women and Girls Act, 1956; or (d) of any offence under section 25, section 26, section 27, section 28 or section 29 of the Arms Act, 1959; or (e) of any offence under section 135 of the Customs Act, 1962; or (f) of any offence under section 61, section 63 or section 66, of the Punjab Excise Act, 1955, as in Delhi; or (g) on two or more occasions of an offence under (i) the Opium Act, 1878; or (ii) the Dangerous Drugs Act, 1930; or (iii) the Drugs and Cosmetics Act, 1940; or (iv) section 11 of the Bombay Prevention of Begging Act, 1959, as in force in Delhi; or (h) on three or more occasions of an offence under section 105 or section 107 of this Act, the Commissioner of Police may, if he has reason to believe that such person is likely again to engage himself in the commission of any of the offences referred to in this section, by order in writing, direct such.....

Delhi Police Act, 1978 Complete Act

State: Central

Year: 1978

.....XVI or Chapter XVII of the Indian Penal Code, 1860 (45 of 1860)-; or (b) of an offence under Section 3-orSection 4 of the Delhi Public Gambling Act, 1955 (Delhi Act 9 of 1955)-, or under Section 12-of that Act in so far as it relates to satta gambling or on two or more occasions under any other provision of that Act (including Section 12-of that Act in so far as it does not relate to satta gambling); or (c) of any offence under the Suppression of Immoral Traffic in Women and Girls Act, 1956 (104 of 1956); or (d) of any offence under Section 25-,Section 26-,Section 27-,Section 28-orSection 29 of the Arms Act, 1959 (54 of 1959)-; or (e) of any offence under Section 135 of the Customs Act, 1962 (52 of 1962)-; or (f) of any offence under Section 61,Section 63orSection 66of the Punjab Excise Act, 1955 (Punjab Act No. 18 of 1955), as in force in Delhi; or (g) on two or more occasions of an offence under- (i)the Opium Act, 1878 (1 of 1878)-; or (ii)the Dangerous Drugs Act, 1930 (2 of 1930); or (iii)the Drugs and Cosmetics Act, 1940 (23 of 1940); or (iv)Section 11 of the Bombay Prevention of Begging Act, 1959 (Bombay Act No. 10 of 1960), as in force in Delhi; or (h) on three or more.....

Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

.....oil but does not include kerosene, furnace oil, coal, coke or charcoal. (ii) "Petrol" means dangerous petroleum as defined in the Petroleum Act1934 (Central Act XXX of 1934) and includes a mixture of power alcohol, as defined in the Indian Power Alcohol Act 1948 (Central Act XXII of 1948) and Petrol. Explanation V.-- (i) Where timber, rosewood and sandal wood in log form specified under serial number 9 of Part 'T' have been purchased from the Forest Department of Government the subsequent sales of such timber, rosewood and sandal wood in log form shall not be liable to tax under section 5 of the Act, provided that the Forest Department has collected tax on the said sales and the burden of proving that tax has been so collected by the Forest Department shall be on the dealer. (ii) For the purpose of serial number 9 of Part T "timber, rosewood andsandalwood in cut or manufactured form" shall include door or window frames and shutters but exclude furniture. Explanation VI.--"Toilet article" means any article which is intended for use in the toilet of the human body or in perfuming apparel of any description or any substance intended to cleanse, improve or alter the.....

Delhi Municipal Corporation Act, 1957 Complete Act

State: Delhi

Year: 1957

.....performance, amusement, game or sport to which persons are ordinarily admitted on payment; (17) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (18) "filth" includes offensive matter and sewage; (19) 99. Omitted and Inserted by Act No.67 of 1993(w.e.f. 1-10-1993). [* * *] (20) 88. Cl (20), Omitted by Act No. 71 of 1971 and Sch. II (w.e.f. 3-11-1971). [* * *] (21) "goods" includes animals; 1010. C1. 21-A, inserted by Act, 67 of 1993. (w.e.f. 1-10-93). (21-A) "Government" means the Government of the National Capital Territory of Delhi;] (22) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilized for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle for filth or other polluted matter, by municipal employees or other persons employed in the cleansing thereof or in the removal of such matter therefrom; (23) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which the Corporation may declare to be a hut for.....

Finance Act 1972 Chapter III

Title: Direct Taxes-income-tax

State: Central

Year: 1972

.....: Provided that no deduction shall be made under this section from any payment made before the 1st day of June, 1972. 194C. Payments to contractors and sub-contractors. - (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply or labour for carrying out any work) in pursuance of a contract between the contractor and - (a) the Central Government or any State Government; or (b) any local authority; or (c) any corporation established by or under a Central, State or provincial Act; or (d) any company, shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to 2 per cent. of such sum as income-tax on income comprised therein. (2) Any person (being a contractor and not being an individual or a Hindu undivided family) responsible for paying any sum to any resident (hereafter in this section referred to as the sub-contractor) in pursuance of a contract with the sub-contractor for carrying out, or for the.....

Finance Act 1972 Section 3

Title: Amendment of Section 2

State: Central

Year: 1972

In section 2 of the Income-tax Act, - (a) in clause (14), for sub-clause (ii), the following sub-clause shall be substituted with effect from the 1st day of April, 1973, namely :- (ii) personal effects, that is to say, movable property (including wearing apparel and furniture, but excluding jewellery) held for personal use by the assessee or any member of his family dependent on him. Explanation : For the purposes of this sub-clause, "jewellery" includes - (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi-precious stone, and whether or not worked or sewn into any wearing apparel; (b) precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel;"; (b) in clause (24), - (i) after sub-clause (ii), the following sub-clause shall be inserted with effect from the 1st day of April, 1973, namely :- (iia) voluntary contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such.....

Immoral Traffic (Prevention) Act, 1956 Section 6

Title: Detaining a Person in Premises Where Prostitution is Carried on

State: Central

Year: 1956

.....or supplied to her by or by the direction of such person. (4)Notwithstanding any law to the contrary, no suit, prosecution or other legal proceeding shall lie against such woman or girl at the instance of the person by whom she has been detained, for the recovery of any jewellery, wearing apparel or other property alleged to have been lent or supplied to or for such woman or girl or to have been pledged by such woman or girl or for the recovery of any money alleged to be payable by such woman or girl. ________________________ 1. Substituted by Act 44 of 1986, section 4, for "woman or girl" (w.e.f. 26-1-1987). 2.Substituted by Act 44 of 1986, section 9, for certain words (w.e.f.26-1-1987). 3. Substituted by Act 44 of 1986, sub-section (2) (w.e.f. 26-1-1987).