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The Punjab Tax on Lotteries Act, 2005

course of his business, and a list of lottery tickets including any device or contrivance used to issue lottery tickets so seized shall be prepared ... under sub-section (1). (3) The accounts, registers, records, including computer hardware and software, and other documents seized under sub-section (1), shall
State of Punjab - Act Cites 0 - Cited by 2

Section 194 in The Income Tax Act, 2025 [Entire Act]

person. Any income by way of net winnings from any online game, computed in the manner, as may be prescribed ... internet" means the combination of computer facilities and electromagnetic transmission media including related equipment and software, comprising the interconnected worldwide network of computer
Union of India - Section Cites 0 - Cited by 0

Section 205 in The Income Tax Act, 2025 [Entire Act]

expected to arise in such business, then the Assessing Officer shall, in computing the profits and gains of such business for the purposes ... thing shall include the business of generation of electricity but shall not include business of— (i) development of computer software in any form
Union of India - Section Cites 0 - Cited by 0

Section 2 in The University Grants Commission (Promotion of Academic Integrity and Prevention of Plagiarism in Higher Educational Institutions) Regulations, 2018 [Entire Act]

activity, which leads to the creation of intellectual property; (b) "Author" includes a student or a faculty or a researcher or staff of Higher Educational ... data, message, text, images, sound, voice, codes, computer programs, software and databases or microfilm or computer generated microfiche; (j) "Institutional Academic Integrity Panel
Union of India - Section Cites 0 - Cited by 0

Section 25 in The Government Securities Act, 2006 [Entire Act]

activities by a computer operated otherwise than in the course of those activities, that information, if duly supplied to that computer, shall ... computer software or communication facilities which are connected or related to the computer in computer system or computer network; (b) “computer
Union of India - Section Cites 0 - Cited by 0

Section 45 in The Special Economic Zones Rules, 2006 [Entire Act]

services as per the terms and conditions of Letter of Approval including agro-products, partly processed goods, sub-assemblies and components except prohibited items under ... Unit engaged in development of computer software may undertake export, including export of professional services, using data communication links or do physical exports, including
Union of India - Section Cites 0 - Cited by 0
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