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Section 40 in The Income Tax Act, 1961 [Entire Act]

same meaning as in clause (i) of the Explanation to section 194H; (ii) "fees for technical services" shall have the same meaning as in Explanation2 ... meaning as in Explanation III to section 194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section
Union of India - Section Cites 0 - Cited by 1882

Section 65 in Service Tax 1994 [Entire Act]

displaying numeric or alpha-numeric messages; (30) "policy holder" has the meaning assigned to it in clause (2) of section 2 of the Insurance ... rent-a-cab scheme operator" means any person engaged in the business of renting of cabs; (39) "securities" has the meaning assigned
Union of India - Section Cites 0 - Cited by 35

Section 44 in The Delhi Rent Act, 1995 [Entire Act]

Section 44 in The Delhi Rent Act, 1995 44. Powers of Rent Authority.- (1) The Rent Authority may- (a) transfer any proceeding pending before ... additional Rent Authority and dispose it of himself or transfer the proceeding for disposal to any other additional Rent Authority. (2) The Rent Authority shall
Union of India - Section Cites 0 - Cited by 59

Section 402 in The Income Tax Act, 2025 [Entire Act]

Board for the purposes of this section, or of section 62; (29) "rent" means any payment, by whatever name called, under any lease, sub-lease ... clauses (a), (b) and (c) shall be treated as rent; (30) "royalty" shall have the meaning assigned to it in section
Union of India - Section Cites 0 - Cited by 0

Section 2 in The Delhi Rent Act, 1995 [Entire Act]

additional Rent Authority appointed under sub- section (2) of that section; (m) " standard' rent", in relation to any premises, means the rent calculated under section ... include- (o) " Tribunal" means the Delhi Rent Tribunal established Under section 46; (p) " urban area" has the same meaning as in the Delhi municipal Corporation
Union of India - Section Cites 0 - Cited by 395

Section 143 in Finance Act, 2012 [Entire Act]

Ming within any of the preceding sub-clauses; (38) "port" has the meaning assigned to it in clause (q) of section 2 of the Major ... leviable under any State Act for the time being in force; (41) "renting" means allowing, permitting or granting access, entry, occupation, use or any such
Union of India - Section Cites 0 - Cited by 27

Section 68 in The Delhi Rent Act, 1995 [Entire Act]

Section 68 in The Delhi Rent Act, 1995 68. Proceedings before the Tribunal to be judicial proceedings.- All proceedings before the Tribunal shall be deemed ... judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code
Union of India - Section Cites 0 - Cited by 15

Section 7 in Finance Act, 2015 [Entire Act]

clauses (23FBA) and (23FBB), the expression "investment fund" shall have the meaning assigned to it in clause (a) of the Explanation 1 to section 115UB ... business trust, being a real estate investment trust, by way of renting or leasing or letting out any real estate asset owned directly by such
Union of India - Section Cites 0 - Cited by 10

Section 5 in Delhi and Ajmer Rent Control Act, 1952 [Entire Act]

this Act, no person shall claim or receive any rent in excess of the standard rent, notwithstanding any agreement to the contrary. (2) No person ... rent. Explanation. - Receipt of rent in advance for a period not exceeding one month shall not be deemed to be an advance within the meaning
Union of India - Section Cites 0 - Cited by 10
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