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 ... interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits
Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
Central Government or of a State Government; (b) any bond, debenture, or annuity charged by Act of Parliament of the United Kingdom on the revenues
this section,- (1) "Salary" includes - (i) wages; (ii) any annuity or pension; (iii) any gratuity; (iv) any fees, commissions, perquisites or profits in lieu ... life of the assessee or to effect a contract for an [annuity;] [ Substituted by Act 33 of 2009, Section 9, for " annuity
money (including suits for damages or compensation, or arrears of maintenance, of annuities, or of other sums payable periodically)according to the amount claimed ... maintenance and annuities. (ii) In suits for maintenance and annuities or other sums payable periodicallyaccording to the value of the subject-matter of the suit
store-house or an outhouse; (iii) animals; (iv) a right to any annuity in any case where the terms and conditions relating thereto preclude ... right to ] [any annuity (not being an annuity purchased by the assessee or purchased by any other person in pursuance of a contract with
effect or to keep in force a contract for a deferred annuity, ] [not being an annuity plan referred to in clause (xiia)] [ Substituted ... Section 51, for " not being an annuity plan referred to in clause (ii) of sub-Section (1) of section
Constitution; (4) "borrow" includes the raising of money by the grant of annuities, and "loan" shall be construed accordingly; (4A) In this Constitution, unless ... respect of any obligation to repay capital sums by way of annuity and any liability under any guarantee, and "debt charges" shall be construed accordingly
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. [Inserted ... effect or to keep in force a contract for a deferred annuity, not being an annuity plan referred to in clause (xii), on the life
observed with regard to- (a) debts provable; (b) the valuation of annuities and future and contingent liabilities; and (c) the respective rights of secured
