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Home Bare Acts Phrase: yearsIncome Tax Act, 1961 Section 3
Title: "previous Year" Defined
State: Central
Year: 1961
.....effect from 1st April, 2000. Prior to substitution, section 3 stood as under : 3. "Previous year" defined. (1) Save as otherwise provided in this section, "previous year" for the purposes of this Act, means the financial year immediately preceding the assessment year : Provided that, in the case of a business or profession newly set-up, or a source of income newly coming into existence, in the said financial year, the previous year shall be the period beginning with the date of setting up of the business or profession or, as the case may be, the date on which the source of income newly comes into existence and ending with the said financial year. (2) Previous year, in relation to the assessment year, commencing on the 1st day of April, 1989, means the period which begins with the date immediately following the last day of the previous year relevant to the assessment year commencing on the 1st day of April, 1988 and ends on the 31st day of March, 1989 : Provided that where the assessee has adopted more than one period as the previous year in relation to the assessment year commencing on the 1st day of April, 1988 for different sources of his income, the previous year in.....
View Complete Act List Judgments citing this sectionNew Delhi Municipal Council Act 1994 Section 57
Title: Power of Council to Re-adjust Income and Expenditure During the Year
State: Central
Year: 1994
.....in the budget estimates of that year and to leave at the close of the year the cash balance specified in or determined under the proviso to sub-section (1) of section 56, then, it shall be incumbent on the Council to sanction forthwith any measures which it may consider necessary for adjusting the year's income to the expenditure. (2) For the purposes of sub-section (1), the Council may either diminish the sanctioned expenditure of the year so far as it may be possible so to do with regard to all the requirements of this Act, or have recourse to supplementary taxation under section 97 or to an increase of the rates of cesses, fees, fares and other charges leviable under this Act, or to adopt all or any of these methods. (3) If the whole or any part of any budget-grant included in the budget estimates for a year remains unexpended at the close of that year, and the amount thereof has not been taken into account in the opening balance entered in the budget estimates of any of the next two following years, the Chairperson may sanction the expenditure of such budget-grant or the unexpended portion thereof during the next two following years for the completion of the purpose.....
View Complete Act List Judgments citing this sectionThe Orissa Agricultural Year Act, 1963 Complete Act
State: Orissa
Year: 1963
.....in any contract, deed or instru ment shall be construed as references to the year specified in clause (a). Explanation" "Law" includes any rule, order, notification, practice, custom and usage having the force of law. (Inserted by the Orissa Agricultural Year (Amendment) Act, 1964 (Or. Act 16 of 1964), S. 2) [3. Payment of land revenue and rent in instalment. Notwithstanding anything contained in any other law, and in the absence of any contract in writing to the contrary" (i) all land revenue in respect of any land payable during the agricultural year specified in clause (a) of section 2 and all rent payable during the said year in respect of any land held for agricultural purposes shall" (ii) if payable in cash, be paid in two instalments falling due on the fifteenth day of December and the first day of March respectively of the said year: Provided that not less than one-third of such land revenue or such rent, as the case may be, shall be paid on or before the date on which the first instalment falls due; (ii) if payable in kind otherwise than in produce be paid in one instalment falling due on the first day of March of the said year; (iii) if payable.....
List Judgments citing this sectionTamil Nadu Tamil New Year (Declaration) Act, 2008 Complete Act
State: Tamil Nadu
Year: 2008
.....published in the Tamil Nadu Government Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act. 7. Orders to be placed before the Legislative Assembly.- Every order issued or made under this Act shall, as soon as possible, after it is issued or made, be placed on the Table of the Legislative Assembly, and if, before the expiry of the session in which it is so placed or the next session, the Assembly makes any modification in any such order or the Assembly decides that the order should not be issued or made, the order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order. Tamil Nadu State Acts
List Judgments citing this sectionHindu Marriage Act, 1955 Section 14
Title: No Petition for Divorce to Be Presented Within One Year of Marriage
State: Central
Year: 1955
.....petition without prejudice to any petition which may be brought after 4 [expiration of the said one year] upon the same or substantially the same facts as those alleged in support of the petition so dismissed. (2) In disposing of any application under this section for leave to present a petition for divorce before the 5 [expiration of one year] from the date of the marriage, the court shall have regard to the interests of any children of the marriage and to the question whether there is a reasonable probability of a reconciliation between the parties before the expiration of the 6 [said one year]. ________________________ 1. Substituted by Act 68 of 1976, section 9, for certain words (w.e.f. 27-5-1976). 2. Substituted by Act 68 of 1971, section 9, "before three years have elapsed" (w.e.f.27-5-1976). 3. Substituted by Act 68 of 1976, section 9, for "expiry of three years" (w.e.f. 27-5-1976). 4. Substituted by Act 68 of 1976, section 9, for "expiration of the said three year" (w.e.f. 27-5-1976). 5. Substituted by Act 68 of 1976, section 9, for "expiration of three years" (w.e.f. 27-5-1976). 6. Substituted by Act 68 of 1976, section 9, for "said three years".....
View Complete Act List Judgments citing this sectionSpecial Marriage Act, 1954 Section 29
Title: Restriction on Petitions for Divorce During First One Year After Marriage
State: Central
Year: 1954
.....present a petition for divorce before the 5 [expiration of one year] from the date of the marriage, the district court shall have regard to the interests of any children of the marriage, and to the question whether there is a reasonable probability of a reconciliation between the parties before the expiration of the 6 [said one year]. ________________________ 1. Substituted by Act 68 of 1976, Section 30, for certain words (w.e.f. 27-5-1976). 2. Substituted by Act 68 of 1976, Section 30, for "before three years have passed" (w.e.f. 27-5-1976). 3. Substituted by Act 68 of 1976, Section 30, for "expiry of three years" (w.e.f. 27-5-1976). 4. Substituted by Act 68 of 1976, Section 30, for "expiration of the said three years" (w.e.f. 27-5-1976). 5. Substituted by Act 68 of 1976, Section 30, for "expiration of the three years" (w.e.f. 27-5-1976). 6. Substituted by Act 68 of 1976, Section 30, for "said three years" (w.e.f. 27-5-1976).
View Complete Act List Judgments citing this sectionThe Local Authorities (Alteration of Financial Year) Act, 1950 Complete Act
State: Kerala
Year: 1950
.....(ALTERATION OF FINANCIAL YEAR) ACT, 1950 ( Published in Gazette Ex. dated 16-4-1950) THE LOCAL AUTHORITIES (ALTERATION OF FINANCIAL YEAR) ACT, 1950 [Act No. 11 of 1950] PREAMBLE WHEREAS it is necessary to make provision for the preparation by local authorities of budgets containing estimates of income and expenditure for the financial year beginning from 1st April in any year and ending with 3 1st March in the year next succeeding; It is hereby enacted as follows.-- Section 1 - Short title, extent and commencement (1) This Act may be called the Local Authorities (Alteration of Financial Year] Act, 1950. (2) It extends to the whole of the State of Travancore-Cochin. (3) It shall come into force at once. Section 2 - Definition In this Act "local authority", means- (a) in the City of Trivandrum, the Corporation of Trivandrum; (b) in any other municipal area, the municipal council concerned; (c) in any area comprised in a village constituted under the Travancore Village Panchayat Act of 1100, the village panchayat, and (d) in any area comprised in a village constituted under the Travancore Village Unions Act, 1115, the village union. Section 3.....
List Judgments citing this sectionKarnataka Municipal Corporations Act, 1976 Section 116
Title: Remission of Tax in Areas Included or Extended in the Middle of Half-year
State: Karnataka
Year: 1976
.....owner of every building or land in such area shall be entitled,- (a) if the date of such exclusion falls within the first four months of a half-year, to a remission of the whole of the property tax payable in respect thereof for that half-year; and (b) if such date falls within the last four months of a half-year, to a remission of so much, not exceeding a half the property tax payable in respect thereof for that half-year as is proportionate to the number of days in that half-year succeeding such date. (3) No remission shall be granted under sub-section (2) in respect of any building or land unless an application for such remission is made to the Commissioner within three months from the date of the exclusion of the area in which the building or land is situated.
View Complete Act List Judgments citing this sectionKarnataka Municipal Corporations Act, 1976 Section 173
Title: Re-adjustment of Income and Expenditure to Be Made by the Corporation During the Course of the Official Year Whenever Necessary
State: Karnataka
Year: 1976
.....of this Act, or to have recourse to supplementary taxation, or to adopt both of these expedients in such measure as may be necessary to secure an estimated cash balance of not less than one lakh of rupees under General Account - Revenue at the close of the year. (2) Whenever the corporation determines to have recourse to supplementary taxation in any year, it shall do so by increasing for the unexpired portion of the year the rate at which any tax or duty is being levied subject to the conditions, limitations and restrictions laid down in Chapter X ________________________ 1. Substituted by Act 35 of 1994. Notification bringing it into force not available. 2. Inserted by Act 27 of 1998 w.e.f. 21-11-1998.
View Complete Act List Judgments citing this sectionKarnataka Municipalities Act, 1964 Section 109
Title: New Assessment List Need Not Be Prepared Every Year
State: Karnataka
Year: 1964
.....year immediately preceding is adopted with or without alteration, such new, revised or adopted assessment list shall be authenticated in the manner provided by section 106 at any time not later than the thirty-first day of July of the official year to which the list relates. 2 [(4) Notwithstanding anything contained in the preceding sub-sections, until the revision of an assessment list or any part thereof, the assessment list prepared and authenticated in accordance with the provisions of this Act shall continue to be the authenticated assessment list in force.] _______________________________ 1. Substituted by Act 34 of 1966 w.e.f. 16.1.1967. 2. Inserted by Act 34 of 1966 w.e.f. 1.4.1965.
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