Finance Act 1999 Section 90 - Law Dictionary Search Results
Levy
and collection of income tax The expression 'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income
Appellate Tribunal
(51 of 1993), s. 2(a)] Means Appellate Tribunal for Foreign Exchange established under section 18. [Foreign Exchange management Act, 1999] Means the Appellate Tribunal for energy Conservation established under section 30, Energy Conservation Act, 2001 (52 of 2001), … means an Appellate Tribunal established under sub-section (1) of section 8. [Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993), s. 2(a)] Means Appellate Tribunal for Foreign Exchange established under section 18.
Legal practitioner
it in clause (i) of sub-section (1) of section 2 of the Advocates Act, 1961. [Foreign Exchange Management Act, 1999 (42 of 1999), s. 2 (r)]
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Betting
misdemeanour punishable by imprisonment or fine, or both. Betting duties were imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, … totalisator was legalised under certain conditions by the (English) Racecourse Betting Act, 1928; which Act also contained a section (which is now repealed except as to Northern Ireland) dealing with bets made with persons under seventeen). The
Service
the rendering of any service free of charge or under a contract of personal service. [Foreign Exchange Management Act, 1999 (42 of 1999), s. 2(zb)] 'Service' of an order of assessment in the context of the scheme of … description which is made available to potential users and includes the provision of facilities in connection with banking, financing, insurance, medical assistance, legal assistance, chit fund, real estate, transport, processing, supply of electrical or other energy, boarding
Investment company
company' as appearing in s. 372(11) of the Companies Act, 1956 was not adopted by the Legislature. By Finance Act, 1966, which came into force with effect from April 1, 1966, the meaning of the term 'investment company' … The statutory percentage in the case of an investment company (whether Indian company or not) was fixed at 90 per cent by S. 109 (iii)(1) of the Act. It is significant that even in this Act, the
Transfer
pledge, gift, loan or any other form of transfer of right, title, possession or lien. [Foreign Exchange Management Act, 1999, s. 2 (ze)] The definition of the term 'transfer' does not attract all the definitions given in the … s. 2(1) (za)] Transfer shall be deemed to include also the transactions referred to in clause (f) of section 269VA. [Income Tax Act, 1961 (43 of 1961), s. 80C]
Person
preceding sub-clauses, and (vii) any agency, office or branch owned or controlled by such person. [Foreign Exchange Management Act, 1999, s. 2(u)] Person, includes a firm, Goverdhan Das Radhey Lal v. C.I.T., Uttar Pradesh, Central Province and Berar, … union satisfying this requirement is treated as a 'person', All India Bank Officers' Confederation v. Dhanalakshmi Bank, (1997) 90 Comp Cas 225. Person, the corporate aggregate can be presented persons for offence which are punishable with fine,
Producer
making or manufacturing, as the case may be, of the goods. [Geographical Indications of Goods (Registration and Protection) Act, 1999 (48 of 1999), s. 2(1)(k)] Producer, in relation to goods, means any person who,-- (i) if such goods … means the person by whom the arrangements necessary for the making of such film (including the raising of finances and engaging cine-workers for the making of such film) are undertaken. [Cine-workers and Cinema Theatre Workers (Regulations of
Receipt
ad valorem, until 1853, when the uniform 1d. rate was imposed; this was increased to 2d. by the Finance Act, 1920. For the purposes of the Stamp Act, 1891, the expression 'receipt' is defined (s. 101) as including-- … receipt form sometimes indorsed upon a cheque or other bill of exchanges requires a 2d. stamp under this section, Midland Bank v. Inland Rev. Commissrs., (1927) 2 KB 465. A receipt may also be stamped with an
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