What is the meaning of Section 23?
Asked by: Kennith Rath | Last update: March 10, 2026Score: 4.3/5 (71 votes)
"Section 23" refers to different laws depending on the jurisdiction, commonly meaning Adoption Expenses tax credit (US Internal Revenue Code), Minority Language Education Rights (Canadian Charter), Rape & Abuse of Children (Massachusetts Law), or Equality & Diversity Agreements (UK Equality Act). To know its meaning, you need the specific context or country, as it covers tax, human rights, criminal law, and public conduct.
What is section 23?
IRC section 23 provides a nonrefundable tax credit to individuals who incur qualified adoption expenses. Individuals may also claim the credit when adopting a child with special needs, regardless of expenses.
What is Section 23 of the Constitution?
Section 23, the most relevant one here, is entitled "Labour relations" and reads: Everyone has the right to fair labour practices. Every worker has the right to form and join a trade union; to participate in the activities and programmes of a trade union; and to strike.
What is the Section 23 policy?
Section 23 Relief is a commonly used term for rented residential relief. 1 The relevant legislation is contained in Chapter 11 of Part 10 of the Taxes Consolidation Act, 1997. In general, Section 23 Relief is a tax relief that applies to rented residential property in a tax incentive area.
What is Section 23 of the Contract Act?
Section 23 says that the consideration or object of the agreement is unlawful if it “is fraudulent”. If the plaintiff cannot make out his case except through an immoral transaction to which he was a party, he must fail. An agreement to pay a certain sum of money to a prostitute for cohabitation is void.
Section 23 Contract Act 1872 | What considerations and objects are lawful and what not.
How does Section 23 impact wagering agreements?
It has been laid down by the Supreme Court, in Gherulal Parekh v. Mahadeo Das that though a wager is void and unenforceable it is not forbidden by law . Hence a wagering agreement is not unlawful under section 23 of the Contract Act and therefore the transactions collateral to the main transaction are enforceable.
What is the law of contract cap 23?
No suit shall be brought whereby to charge any person upon or by reason of any representation or assurance made or given concerning or relating to the character, conduct, credit, ability, trade or dealings of any other person, to the intent or purpose that such other person may obtain credit, money or goods, unless ...
What is Section 23 of the criminal law?
(1)A person ("A") who unlawfully and intentionally engages the services of a complainant who is mentally disabled ("B"), for financial or other reward, favour or compensation to B or to a third person ("C")— (a)for the purpose of engaging in a sexual act with B, irrespective of whether the sexual act is committed or ...
What is section 23 housing?
The Section 23 leased housing program was created to increase PHAs' flexibility in providing public housing. 5 This was the first PHA-administered housing program to use privately owned housing. Under the Section 23 program, PHAs leased units from private owners and sublet them to eligible low-income families.
Is harassment an arrestable offense?
Harassment is illegal under California law, and victims may pursue legal action against the perpetrators. Based on the form of harassment involved, the accused can be subject to fines, a lawsuit, a court-issued restraining order, or imprisonment.
What is the main purpose of article 23?
Article 23
Everyone has the right to work, to free choice of employment, to just and favourable conditions of work and to protection against unemployment. Everyone, without any discrimination, has the right to equal pay for equal work.
What does article 23 mean?
Article 23 prohibits trafficking in human beings, including trafficking for the purpose of forced labor, slavery, or exploitation. It recognizes the inherent dignity and rights of individuals, ensuring protection against such practices. It also prohibits forced labor or any form of compulsory labor.
What is the Article 23 of the Philippine Constitution?
The State recognizes and promotes the rights of indigenous cultural communities within the framework of national unity and development. Section 23. The State shall encourage non-governmental, community-based, or sectoral organizations that promote the welfare of the nation.
What is Section 23 of the Civil Code?
With relation to the laws passed at the 1872 Session of the Legislature, the Political Code, Civil Code, Code of Civil Procedure, and Penal Code, shall be construed as though each had been passed on the first day of the session.
What is Section 23 of the Local Government Act?
Under Section 23 of the act the Council has discretionary powers to deal with dangerous trees: - That are on the complainants land and there is imminent danger of them causing damage to persons or property. - That are on land not owned by the complainant but threatening the complainant or their property.
What is Article 23 of the Revised Penal Code?
Art. 23. Effect of pardon by the offended party. — A pardon of the offended party does not extinguish criminal action except as provided in Article 344 of this Code; but civil liability with regard to the interest of the injured party is extinguished by his express waiver.
What is section 23 about?
According to section 23(1)(a), a parent who is a Canadian citizen and whose first language learned and still understood (or mother tongue) is that of the French or English linguistic minority of the province in which the parent resides has the right to have their children receive primary and secondary school ...
What is Section 23 of the Transfer of Property Act?
Where, on a transfer of property, an interest therein is to accrue to such of certain persons as shall be surviving at some period, but the exact period is not specified, the interest shall go to such of them as shall be alive when the intermediate or precedent interest ceases to exist, unless a contrary intention ...
What is Section 23 of the Criminal Justice Act 1988?
23 First-hand hearsay.
(b)that the person who made it does not give oral evidence through fear or because he is kept out of the way. (4)Subsection (1) above does not render admissible a confession made by an accused person that would not be admissible under section 76 of the M2Police and Criminal Evidence Act 1984.
What is Section 23 of the Offences Against the Person Act?
Whosoever shall unlawfully and maliciously administer to or cause to be administered to or taken by any other person any poison or other destructive or noxious thing, so as thereby to endanger the life of such person, or so as thereby to inflict upon such person any grievous bodily harm, shall be guilty of felony, and ...
What is the Section 23 crimes Sentencing Procedure Act?
(1) A court may impose a lesser penalty than it would otherwise impose on an offender, having regard to the degree to which the offender has assisted, or undertaken to assist, law enforcement authorities in the prevention, detection or investigation of, or in proceedings relating to, the offence concerned or any other ...
What is Section 23 of the IPC?
Description. “Wrongful gain”: Wrongful gain is gain by unlawful means of property to which the person gaining is not legally entitled. “Wrongful loss”: Wrongful loss is the loss by unlawful means of property to which the person losing it is legally entitled.
What is Section 23 of the contract?
Section 23 of Indian Contract Act defines the criteria for lawful agreements and makes unlawful agreements void. Considerations under this Section include legality, morality, public policy and harm to others. It provides clear boundaries for lawful contractual conduct to uphold justice and societal norms.
What is the Article 23 of the Constitution?
Article 23, Constitution of India 1950
(1) Traffic in human beings and begar and other similar forms of forced labour are prohibited and any contravention of this provision shall be an offence punishable in accordance with law.
Do I get paid if my contract is terminated?
An employer must pay an employee who is dismissed for reasons based on the employer's operational requirements or whose contract of employment terminates or is terminated in terms of section 38 of the Insolvency Act, 1936 (Act 24 of 1936), severance pay equal to at least one week's remuneration for each completed year ...