INDIA CODE
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The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

year

Defined in 1 provision, side by side
The words as enacted

"year" shall mean a year reckoned according to the British calendar

Scope words as printed: “In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context”. This text from 11 March 1897.

Used in the definitions of 46 other terms
childSection 2, Orphanages and Other Charitable Homes (Supervision and Control) Act, 1960S1FWXNcontinuous serviceSection 2A, Gratuity ActchildSection 2, Juvenile Justice (Care and Protection of Children) Act, 2015S2739MchildSection 2, BNSS10NMHantiquitySection 2, Hotel-Receipts Tax Act, 1980S1RFTMchildSection 2(f), DPDP Actancient monumentSection 2, Salar Jung Museum Act, 1961S1GX29adolescentSection 2, Child Labour ActS102XNancient monumentSection 2, Indian Museum Act, 1910S16535childSection 2, RTE ActS104XDchildSection 2, Commission of Sati (Prevention) Act, 1988S1VPS1childSection 2, Andhra Pradesh Devadasis (Prohibition of Dedication) Act, 1988S2JFWQchildSection 2, Karnataka Devadasis (Prohibition of Dedication) Act, 1982S2HZ4GquarterSection 2(92), Central Goods and Services Tax Act, 2017expressions referring to writingSection 3, General Clauses Act, 1897S100SNchildSection 2, National Commission for Women Act, 1990S1WD52childSection 2, Protection of Women from Domestic Violence Act, 2005S22C4Tfinancial statementSection 2(40), Companies Actancient monumentSection 2, Antiquities and Art Treasures Act, 1972S1NJBFchildSection 2, JJ ActS105JQchildSection 2, POCSOS1052JadolescentSection 2, Factories ActS101ETchildSection 2, Factories ActS101ETchildSection 2, Child Labour ActS102XNaffected familySection 3(c), Land Acquisition Act 2013person resident in IndiaSection 2, Karnataka Industries (Facilitation) Act, 2002S2KW20antiquitySection 2, Tamil Nadu Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1966S2GMJRantiquitySection 2, Kerala Tourism (Conservation and Preservation of Areas) Act, 2005S2M89Hancient monumentSection 2, Hotel-Receipts Tax Act, 1980S1RFTMchildSection 2, Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Act, 1992S1X5RGperson resident in IndiaSection 2, Export-Import Bank of India Act, 1981S1RNEYjuvenileSection 2, JJ ActS105JQchildSection 2, Tamil Nadu Prohibition of Harassment of Woman Act, 2002S2KSDAdependantSection 2, Fatal Accidents Act, 1855S11RNAantiquitySection 2, Antiquities and Art Treasures Act, 1972S1NJBFqualifying shipSection 235(i), Income-tax Act, 2025childSection 2, Maharashtra State Commission for Women Act, 1993S2JNVYantiquitySection 2, Salar Jung Museum Act, 1961S1GX29antiquitySection 2, Indian Museum Act, 1910S16535child in conflict with lawSection 2, JJ ActS105JQperson resident in IndiaSection 2, Foreign Exchange Management Act, 1999S2012QchildSection 2, Madras, Bengal and Bombay Children (Supplementary) Act, 1925S17C74small companySection 2(85), Companies Actperson resident in IndiaSection 2, Live-stock Importation Act, 1898S15DD4undertakingSection 180(1)(a), Explanation (i), Companies ActchildSection 2, PCMAS104V1
Appears in 302 instruments
10Composition levy2 occurrences10Composition levy6 occurrences10Composition levy6 occurrences10Composition levy6 occurrences10Composition levy3 occurrences10Composition levy6 occurrences101AConstitution of National Appellate Authority for Advance Ruling7 occurrences107Appeals to Appellate Authority2 occurrences107Appeals to Appellate Authority2 occurrences107Appeals to Appellate Authority2 occurrences107Appeals to Appellate Authority2 occurrences108Powers of Revisional Authority3 occurrences11Power to grant Exemption1 occurrence110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc14 occurrences113Orders of Appellate Tribunal1 occurrence116Appearance by authorised representative2 occurrences132Punishment for certain offences4 occurrences143Job work procedure10 occurrences143Job work procedure6 occurrences16Eligibility and conditions for taking input tax credit2 occurrences16Eligibility and conditions for taking input tax credit4 occurrences16Eligibility and conditions for taking input tax credit2 occurrences16Eligibility and conditions for taking input tax credit1 occurrence16Eligibility and conditions for taking input tax credit2 occurrences16Eligibility and conditions for taking input tax credit2 occurrences16Eligibility and conditions for taking input tax credit2 occurrences16Eligibility and conditions for taking input tax credit2 occurrences17Apportionment of credit and blocked credits2 occurrences172Removal of difficulties1 occurrence172Removal of difficulties1 occurrence18Availability of credit in special circumstances1 occurrence19Taking input tax credit in respect of inputs and capital goods sent for job work4 occurrences2Definitions1 occurrence2Definitions1 occurrence2Definitions1 occurrence2(92)quarter1 occurrence22Persons liable for registration2 occurrences22Persons liable for registration2 occurrences22Persons liable for registration2 occurrences22Persons liable for registration2 occurrences29Cancellation or suspension of registration1 occurrence34Credit and debit notes3 occurrences36Period of retention of accounts2 occurrences37Furnishing details of outward supplies3 occurrences37Furnishing details of outward supplies1 occurrence39Furnishing of returns4 occurrences44Annual return6 occurrences52Collection of tax at source3 occurrences52Collection of tax at source5 occurrences52Collection of tax at source3 occurrences52Collection of tax at source3 occurrences54Refund of tax.- **2 occurrences54Refund of tax.- **2 occurrences60Provisional assessment1 occurrence62Assessment of non-filers of returns2 occurrences62Assessment of non-filers of returns2 occurrences62Assessment of non-filers of returns2 occurrences63Assessment of unregistered persons2 occurrences63Assessment of unregistered persons2 occurrences73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts3 occurrences73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts5 occurrences74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts3 occurrences74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts5 occurrences74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts3 occurrences74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward4 occurrences75General provisions relating to determination of tax3 occurrences75General provisions relating to determination of tax1 occurrence75General provisions relating to determination of tax3 occurrences76Tax collected but not paid to Government2 occurrences83Provisional attachment to protect revenue in certain cases1 occurrence83Provisional attachment to protect revenue in certain cases1 occurrenceIActivities to be treated as supply even if made without consideration1 occurrenceIActivities to be treated as supply even if made without consideration1 occurrence
BNS[A102E3]ActPartially commenced2023
1provision, 1 occurrenceopen