metadata
base_model: Alibaba-NLP/gte-base-en-v1.5
datasets: []
language:
- en
library_name: sentence-transformers
license: apache-2.0
metrics:
- cosine_accuracy@1
- cosine_accuracy@3
- cosine_accuracy@5
- cosine_accuracy@10
- cosine_precision@1
- cosine_precision@3
- cosine_precision@5
- cosine_precision@10
- cosine_recall@1
- cosine_recall@3
- cosine_recall@5
- cosine_recall@10
- cosine_ndcg@10
- cosine_mrr@10
- cosine_map@100
pipeline_tag: sentence-similarity
tags:
- sentence-transformers
- sentence-similarity
- feature-extraction
- generated_from_trainer
- dataset_size:9791
- loss:MatryoshkaLoss
- loss:MultipleNegativesRankingLoss
widget:
- source_sentence: >-
(1) The Tribunal and the Appellate Tribunal shall not, while disposing of
any proceeding before it or, as the case may be, an appeal before it, be
bound by the procedure laid down in the Code of Civil Procedure, 1908 (5
of 1908), but shall be guided by the principles of natural justice, and,
subject to the other provisions of this Act 1[or of the Insolvency and
Bankruptcy Code, 2016 (31 of 2016)] and of any rules made hereunder, the
Tribunal and the Appellate Tribunal shall have power to regulate their own
procedure. (2) The Tribunal and the Appellate Tribunal shall have, for the
purposes of discharging their functions under this Act 1[or under the
Insolvency and Bankruptcy Code, 2016 (31 of 2016)], the same powers as are
vested in a civil court under the Code of Civil Procedure, 1908 (5 of
1908) while trying a suit in respect of the following matters, namely:--
(a) summoning and enforcing the attendance of any person and examining him
on oath; (b) requiring the discovery and production of documents; (c)
receiving evidence on affidavits; (d) subject to the provisions of
sections 123 and 124 of the Indian Evidence Act,1872 (1 of 1872),
requisitioning any public record or document or a copy of such record or
document from any office; (e) issuing commissions for the examination of
witnesses or documents; (f) dismissing a representation for default or
deciding it ex parte; (g) setting aside any order of dismissal of any
representation for default or any order passed by it ex parte; and (h) any
other matter which may be prescribed. (3) Any order made by the Tribunal
or the Appellate Tribunal may be enforced by that Tribunal in the same
manner as if it were a decree made by a court in a suit pending therein,
and it shall be lawful for the Tribunal or the Appellate Tribunal to send
for execution of its orders to the court within the local limits of whose
jurisdiction,-- (a) in the case of an order against a company, the
registered office of the company is situate; or (b) in the case of an
order against any other person, the person concerned voluntarily resides
or carries on business or personally works for gain. (4) All proceedings
before the Tribunal or the Appellate Tribunal shall be deemed to be
judicial proceedings within the meaning of sections 193 and 228, and for
the purposes of section 196 of the Indian Penal Code (45 of 1860), and the
Tribunal and the Appellate Tribunal shall be deemed to be civil court for
the purposes of section 195 and Chapter XXVI of the Code of Criminal
Procedure, 1973 (2 of 1974) 1. Ins. by Act 31 of 2016, s. 255 and the
Eleventh Schedule (w.e.f. 15-11-2016).
sentences:
- >-
What principles are the Tribunal and Appellate Tribunal guided by
according to Section 424(1) of the Companies Act, 2013?
- >-
What must be included in the notice sent by a private company limited by
shares when it refuses to register a transfer of securities?
- >-
What consequences does the Information Technology Act, 2000 impose for
charging services to another person's account by tampering with a
computer, computer system, or computer network?
- source_sentence: >-
(1) Every supplier shall be liable to be registered under this Act in the
State or Union territory, other than special category States, from where
he makes a taxable supply of goods or services or both, if his aggregate
turnover in a financial year exceeds twenty lakh rupees: Provided that
where such person makes taxable supplies of goods or services or both from
any of the special category States, he shall be liable to be registered if
his aggregate turnover in a financial year exceeds ten lakh rupees.
1[Provided further that the Government may, at the request of a special
category State and on the recommendations of the Council, enhance the
aggregate turnover referred to in the first proviso from ten lakh rupees
to such amount, not exceeding twenty lakh rupees and subject to such
conditions and limitations, as may be so notified.] 2[Provided also that
the Government may, at the request of a State and on the recommendations
of the Council, enhance the aggregate turnover from twenty lakh rupees to
such amount not exceeding forty lakh rupees in case of supplier who is
engaged exclusively in the supply of goods, subject to such conditions and
limitations, as may be notified. Explanation.--For the purposes of this
sub-section, a person shall be considered to be engaged exclusively in the
supply of goods even if he is engaged in exempt supply of services
provided by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.] (2) Every
person who, on the day immediately preceding the appointed day, is
registered or holds a licence under an existing law, shall be liable to be
registered under this Act with effect from the appointed day. (3) Where a
business carried on by a taxable person registered under this Act is
transferred, whether on account of succession or otherwise, to another
person as a going concern, the transferee or the successor, as the case
may be, shall be liable to be registered with effect from the date of such
transfer or succession. (4) Notwithstanding anything contained in
sub-sections (1) and (3), in a case of transfer pursuant to sanction of a
scheme or an arrangement for amalgamation or, as the case may be, demerger
of two or more companies pursuant to an order of a High Court, Tribunal or
otherwise, the transferee shall be liable to be registered, with effect
from the date on which the Registrar of Companies issues a certificate of
incorporation giving effect to such order of the High Court or Tribunal.
Explanation.--For the purposes of this section,-- (i) the expression
"aggregate turnover" shall include all supplies made by the taxable
person, whether on his own account or made on behalf of all his
principals; (ii) the supply of goods, after completion of job work, by a
registered job worker shall be treated as the supply of goods by the
principal referred to in section 143, and the value of such goods shall
not be included in the aggregate turnover of the registered job worker;
(iii) the expression "special category States" shall mean the States as
specified in sub-clause (g) of clause (4) of article 279A of the
Constitution 3[except the State of Jammu and Kashmir*] 4[and States of
Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and
Uttarakhand]. 1. Ins. by Act 31 of 2018 s. 11, (w.e.f. 1-2-2019). 2. Ins.
by Act 23 of 2019, s. 94 (w.e.f. 1-1-2020). 3. Ins. by Act 26 of 2017, s.
2 (w.e.f. 8-7-2017). 4. Ins. by Act 31 of 2018, s. 11 (w.e.f. 1-2-2019).
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act
is made applicable to the Union territory of Jammu and Kashmir and the
Union territory of Ladakh.
sentences:
- >-
If a person is appointed as a director of a company that is in default
of filing financial statements or annual returns, what is the timeframe
within which they will not incur disqualification under the Companies
Act, 2013?
- >-
How can any order made by the Tribunal or Appellate Tribunal be enforced
according to Section 424(3) of the Companies Act, 2013?
- >-
Can the Government enhance the aggregate turnover limit for special
category States under the Central Goods and Services Tax Act, 2017? If
so, under what conditions?
- source_sentence: >-
In the absence of any contract to the contrary, an agent is entitled to
retain goods, papers and other property, whether movable or immovable of
the principal received by him, until the amount due to himself for
commission, disbursements and services in respect of the same has been
paid or accounted for to him.
sentences:
- >-
What type of information and documents should support an application for
objection under Section 86(3) of the Insolvency and Bankruptcy Code,
2016?
- >-
What administrative expenses can be met from the Competition Fund
according to the Competition Act, 2002, Section 51(2)(a)?
- >-
What types of amounts must be paid or accounted for to the agent for the
agent to release the principal's property, as per Section 221 of The
Indian Contract Act, 1872?
- source_sentence: >-
Show Related Subordinates (1) The Central Government may, by notification,
make rules for carrying out the provisions of this Code. (2) Without
prejudice to the generality of the provisions of sub-section (1), the
Central Government may make rules for any of the following matters,
namely:-- (a) any other instrument which shall be a financial product
under clause (15) of section 3; (b) other accounting standards which shall
be a financial debt under clause (d) of sub-section (8) of section 5; (c)
the form, the manner and the fee for making application before the
Adjudicating Authority for initiating corporate insolvency resolution
process by financial creditor under sub-section (2) of section 7; (d) the
form and manner in which demand notice may be made and the manner of
delivery thereof to the corporate debtor under sub-section (1) of section
8; (e) the form, the manner and the fee for making application before the
Adjudicating Authority for initiating corporate insolvency resolution
process by operational creditor under sub-section (2) of section 9; 1[(ea)
other proof confirming that there is no payment of an unpaid operational
debt by the corporate debtor or such other information under clause (e) of
sub-section (3) of section 9;] (f) the form, the manner and the fee for
making application before the Adjudicating Authority for initiating
corporate insolvency resolution process by corporate applicant under
sub-section (2) of section 10; 2[(fa) the transactions under the second
proviso to sub-section (2) of section 21; (fb) the transactions under
Explanation I to clause (c) of section 29A; (fc) the transactions under
the second proviso to clause (j) of section 29A;] 3 [(fd) the form,
particulars, manner and fee for making application before the Adjudicating
Authority under sub-section (2) of section 54C; (fe) the conditions and
restrictions with which the promoters, members, personnel and partners of
the corporate debtor shall exercise and discharge contractual or statutory
rights and obligations under clause (c) of section 54H;] (g) the persons
who shall be relative under clause (ii) of the Explanation to sub-section
(1) of section 79; (h) the value of unencumbered single dwelling unit
owned by the debtor under clause (e) of sub-section (13) of section 79;
(i) the value under clause (c), and any other debt under clause (f), of
sub-section (14) of section 79; (j) the form, the manner and the fee for
making application for fresh start order under sub-section (3) of section
81; (k) the particulars of the debtor's personal details under clause (e)
of sub-section (3) of section 81; (l) the information and documents to
support application under sub-section (3) of section 86; (m) the form, the
manner and the fee for making application for initiating the insolvency
resolution process by the debtor under sub-section (6) of section 94; (n)
the form, the manner and the fee for making application for initiating the
insolvency resolution process by the creditor under sub-section (6) of
section 95; (o) the particulars to be provided by the creditor to the
resolution professional under sub-section (2) of section 103; (p) the form
and the manner for making application for bankruptcy by the debtor under
clause (b) of sub-section (1) of section 122; (q) the form and the manner
of the statement of affairs of the debtor under sub-section (3) of section
122; (r) the other information under clause (d) of sub-section (1) of
section 123; (s) the form, the manner and the fee for making application
for bankruptcy under sub-section (6) of section 123; (t) the form and the
manner in which statement of financial position shall be submitted under
sub-section (2) of section 129; (u) the matters and the details which
shall be included in the public notice under sub-section (2)@/i of section
130; (v) the matters and the details which shall be included in the notice
to the creditors under sub-section (3) of section 130; (w) the manner of
sending details of the claims to the bankruptcy trustee and other
information under sub-sections (1) and (2) of section 131; (x) the value
of financial or commercial transaction under clause (d) of sub-section (1)
of section 141; (y) the other things to be done by a bankrupt to assist
bankruptcy trustee in carrying out his functions under clause (d) of
sub-section (1) of section 150; (z) the manner of dealing with the surplus
under sub-section (4) of section 170; (za) the form and the manner of
proof of debt under clause (c) of sub-section (2) of section 171; (zb) the
manner of receiving dividends under sub-section (7) of section 171; (zc)
the particulars which the notice shall contain under sub-section (2) of
section 176; (zd) the salaries and allowances payable to, and other terms
and conditions of service of, the Chairperson and members of the Board
under sub-section (5) of section 189; (ze) the other functions of the
Board under clause (u) of sub-section (1) of section 196; (zf) the other
funds under clause (c) of sub-section (1) of section 222; (zg) the other
purposes for which the fund shall be applied under clause (d) of
sub-section (2) of section 222; (zh) the form in which annual statement of
accounts shall be prepared under sub-section (1) of section 223; (zi) the
purpose for which application for withdrawal of funds may be made under
sub-section (3) of section 224; (zj) the manner of administering the fund
under sub-section (4) of section 224; (zk) the manner of conducting
insolvency and liquidation proceedings under section 227; (zl) the form
and the time for preparing budget by the Board under section 228; (zm) the
form and the time for preparing annual report under sub-section (1) of
section 229; (zn) the time up to which a person appointed to any office
shall continue to hold such office under clause (vi) of sub-section (2) of
section 243. 1 Ins. by Act 26 of 2018, s. 35 (w.e.f. 6-6-2018). 2. Ins. by
Act 1 of 2020, s. 12 (w.e.f. 28-12-2019). 3.Ins. by Act 26 of 2021, s. 15
(w.e.f. 4-4-2021). Rules YearDescriptionHindi
DescriptionFiles(Eng)Files(Hindi)30-11-2016 Insolvency and Bankruptcy
(Application to Adjudicating Authority) Rules, 2016
sentences:
- >-
What details must be included in the notice to creditors under Section
130(3) of the Insolvency and Bankruptcy Code, 2016?
- >-
Can the Adjudicating Authority modify or recall a bankruptcy order suo
motu, and if so, under what circumstances?
- >-
What terms of reference must be included in writing by the Board for the
Audit Committee under Section 177(4) of the Companies Act, 2013?
- source_sentence: >-
(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016
(31 of 2016), where a person, liable to pay tax, interest or penalty under
this Act, dies, then (a) if a business carried on by the person is
continued after his death by his legal representative or any other person,
such legal representative or other person, shall be liable to pay tax,
interest or penalty due from such person under this Act; and (b) if the
business carried on by the person is discontinued, whether before or after
his death, his legal representative shall be liable to pay, out of the
estate of the deceased, to the extent to which the estate is capable of
meeting the charge, the tax, interest or penalty due from such person
under this Act, whether such tax, interest or penalty has been determined
before his death but has remained unpaid or is determined after his death.
(2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016
(31 of 2016), where a taxable person, liable to pay tax, interest or
penalty under this Act, is a Hindu Undivided Family or an association of
persons and the property of the Hindu Undivided Family or the association
of persons is partitioned amongst the various members or groups of
members, then, each member or group of members shall, jointly and
severally, be liable to pay the tax, interest or penalty due from the
taxable person under this Act up to the time of the partition whether such
tax, penalty or interest has been determined before partition but has
remained unpaid or is determined after the partition. (3) Save as
otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of
2016), where a taxable person, liable to pay tax, interest or penalty
under this Act, is a firm, and the firm is dissolved, then, every person
who was a partner shall, jointly and severally, be liable to pay the tax,
interest or penalty due from the firm under this Act up to the time of
dissolution whether such tax, interest or penalty has been determined
before the dissolution, but has remained unpaid or is determined after
dissolution. (4) Save as otherwise provided in the Insolvency and
Bankruptcy Code, 2016 (31 of 2016), where a taxable person liable to pay
tax, interest or penalty under this Act,-- (a) is the guardian of a ward
on whose behalf the business is carried on by the guardian; or (b) is a
trustee who carries on the business under a trust for a beneficiary, then,
if the guardianship or trust is terminated, the ward or the beneficiary
shall be liable to pay the tax, interest or penalty due from the taxable
person upto the time of the termination of the guardianship or trust,
whether such tax, interest or penalty has been determined before the
termination of guardianship or trust but has remained unpaid or is
determined thereafter.
sentences:
- >-
What is the legal status of an agreement that extinguishes the rights of
any party or discharges any party from liability under a contract on the
expiry of a specified period under Section 28 of The Indian Contract
Act, 1872?
- >-
According to The Insolvency and Bankruptcy Code, 2016, Section 160(2),
can a bankruptcy trustee give a notice of disclaimer for onerous
property even if they have taken possession of it or tried to sell it?
- >-
Under the Central Goods and Services Tax Act, 2017, what are the tax
liabilities of a legal representative if a business continues after the
death of a person liable to pay tax, interest, or penalty?
model-index:
- name: SentenceTransformer based on Alibaba-NLP/gte-base-en-v1.5
results:
- task:
type: information-retrieval
name: Information Retrieval
dataset:
name: dim 768
type: dim_768
metrics:
- type: cosine_accuracy@1
value: 0.019301470588235295
name: Cosine Accuracy@1
- type: cosine_accuracy@3
value: 0.1213235294117647
name: Cosine Accuracy@3
- type: cosine_accuracy@5
value: 0.34558823529411764
name: Cosine Accuracy@5
- type: cosine_accuracy@10
value: 0.6139705882352942
name: Cosine Accuracy@10
- type: cosine_precision@1
value: 0.019301470588235295
name: Cosine Precision@1
- type: cosine_precision@3
value: 0.04044117647058824
name: Cosine Precision@3
- type: cosine_precision@5
value: 0.06911764705882353
name: Cosine Precision@5
- type: cosine_precision@10
value: 0.06139705882352941
name: Cosine Precision@10
- type: cosine_recall@1
value: 0.019301470588235295
name: Cosine Recall@1
- type: cosine_recall@3
value: 0.1213235294117647
name: Cosine Recall@3
- type: cosine_recall@5
value: 0.34558823529411764
name: Cosine Recall@5
- type: cosine_recall@10
value: 0.6139705882352942
name: Cosine Recall@10
- type: cosine_ndcg@10
value: 0.25388608236942906
name: Cosine Ndcg@10
- type: cosine_mrr@10
value: 0.1458439104808588
name: Cosine Mrr@10
- type: cosine_map@100
value: 0.16242080108021276
name: Cosine Map@100
- task:
type: information-retrieval
name: Information Retrieval
dataset:
name: dim 512
type: dim_512
metrics:
- type: cosine_accuracy@1
value: 0.012867647058823529
name: Cosine Accuracy@1
- type: cosine_accuracy@3
value: 0.125
name: Cosine Accuracy@3
- type: cosine_accuracy@5
value: 0.35110294117647056
name: Cosine Accuracy@5
- type: cosine_accuracy@10
value: 0.6176470588235294
name: Cosine Accuracy@10
- type: cosine_precision@1
value: 0.012867647058823529
name: Cosine Precision@1
- type: cosine_precision@3
value: 0.041666666666666664
name: Cosine Precision@3
- type: cosine_precision@5
value: 0.07022058823529412
name: Cosine Precision@5
- type: cosine_precision@10
value: 0.061764705882352944
name: Cosine Precision@10
- type: cosine_recall@1
value: 0.012867647058823529
name: Cosine Recall@1
- type: cosine_recall@3
value: 0.125
name: Cosine Recall@3
- type: cosine_recall@5
value: 0.35110294117647056
name: Cosine Recall@5
- type: cosine_recall@10
value: 0.6176470588235294
name: Cosine Recall@10
- type: cosine_ndcg@10
value: 0.25318207966404926
name: Cosine Ndcg@10
- type: cosine_mrr@10
value: 0.14365735877684374
name: Cosine Mrr@10
- type: cosine_map@100
value: 0.15943710487426963
name: Cosine Map@100
SentenceTransformer based on Alibaba-NLP/gte-base-en-v1.5
This is a sentence-transformers model finetuned from Alibaba-NLP/gte-base-en-v1.5. It maps sentences & paragraphs to a 768-dimensional dense vector space and can be used for semantic textual similarity, semantic search, paraphrase mining, text classification, clustering, and more.
Model Details
Model Description
- Model Type: Sentence Transformer
- Base model: Alibaba-NLP/gte-base-en-v1.5
- Maximum Sequence Length: 8192 tokens
- Output Dimensionality: 768 tokens
- Similarity Function: Cosine Similarity
- Language: en
- License: apache-2.0
Model Sources
- Documentation: Sentence Transformers Documentation
- Repository: Sentence Transformers on GitHub
- Hugging Face: Sentence Transformers on Hugging Face
Full Model Architecture
SentenceTransformer(
(0): Transformer({'max_seq_length': 8192, 'do_lower_case': False}) with Transformer model: NewModel
(1): Pooling({'word_embedding_dimension': 768, 'pooling_mode_cls_token': True, 'pooling_mode_mean_tokens': False, 'pooling_mode_max_tokens': False, 'pooling_mode_mean_sqrt_len_tokens': False, 'pooling_mode_weightedmean_tokens': False, 'pooling_mode_lasttoken': False, 'include_prompt': True})
)
Usage
Direct Usage (Sentence Transformers)
First install the Sentence Transformers library:
pip install -U sentence-transformers
Then you can load this model and run inference.
from sentence_transformers import SentenceTransformer
# Download from the 🤗 Hub
model = SentenceTransformer("Tejasw1/gte-base-legal-matryoshka-v1")
# Run inference
sentences = [
'(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act, whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death. (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various members or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act up to the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution. (4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a taxable person liable to pay tax, interest or penalty under this Act,-- (a) is the guardian of a ward on whose behalf the business is carried on by the guardian; or (b) is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to pay the tax, interest or penalty due from the taxable person upto the time of the termination of the guardianship or trust, whether such tax, interest or penalty has been determined before the termination of guardianship or trust but has remained unpaid or is determined thereafter.',
'Under the Central Goods and Services Tax Act, 2017, what are the tax liabilities of a legal representative if a business continues after the death of a person liable to pay tax, interest, or penalty?',
'According to The Insolvency and Bankruptcy Code, 2016, Section 160(2), can a bankruptcy trustee give a notice of disclaimer for onerous property even if they have taken possession of it or tried to sell it?',
]
embeddings = model.encode(sentences)
print(embeddings.shape)
# [3, 768]
# Get the similarity scores for the embeddings
similarities = model.similarity(embeddings, embeddings)
print(similarities.shape)
# [3, 3]
Evaluation
Metrics
Information Retrieval
- Dataset:
dim_768
- Evaluated with
InformationRetrievalEvaluator
Metric | Value |
---|---|
cosine_accuracy@1 | 0.0193 |
cosine_accuracy@3 | 0.1213 |
cosine_accuracy@5 | 0.3456 |
cosine_accuracy@10 | 0.614 |
cosine_precision@1 | 0.0193 |
cosine_precision@3 | 0.0404 |
cosine_precision@5 | 0.0691 |
cosine_precision@10 | 0.0614 |
cosine_recall@1 | 0.0193 |
cosine_recall@3 | 0.1213 |
cosine_recall@5 | 0.3456 |
cosine_recall@10 | 0.614 |
cosine_ndcg@10 | 0.2539 |
cosine_mrr@10 | 0.1458 |
cosine_map@100 | 0.1624 |
Information Retrieval
- Dataset:
dim_512
- Evaluated with
InformationRetrievalEvaluator
Metric | Value |
---|---|
cosine_accuracy@1 | 0.0129 |
cosine_accuracy@3 | 0.125 |
cosine_accuracy@5 | 0.3511 |
cosine_accuracy@10 | 0.6176 |
cosine_precision@1 | 0.0129 |
cosine_precision@3 | 0.0417 |
cosine_precision@5 | 0.0702 |
cosine_precision@10 | 0.0618 |
cosine_recall@1 | 0.0129 |
cosine_recall@3 | 0.125 |
cosine_recall@5 | 0.3511 |
cosine_recall@10 | 0.6176 |
cosine_ndcg@10 | 0.2532 |
cosine_mrr@10 | 0.1437 |
cosine_map@100 | 0.1594 |
Training Details
Training Dataset
Unnamed Dataset
- Size: 9,791 training samples
- Columns:
positive
andanchor
- Approximate statistics based on the first 1000 samples:
positive anchor type string string details - min: 16 tokens
- mean: 769.8 tokens
- max: 7913 tokens
- min: 13 tokens
- mean: 32.89 tokens
- max: 77 tokens
- Samples:
positive anchor A party to any proceeding or appeal before the Tribunal or the Appellate Tribunal, as the case may be, may either appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any other person to present his case before the Tribunal or the Appellate Tribunal, as the case may be
According to the Companies Act, 2013, Section 432, are company secretaries allowed to represent a party in proceedings before the Tribunal?
Show Related Subordinates (1) There shall be filed with the Registrar within whose jurisdiction the registered office of a company is proposed to be situated, the following documents and information for registration, namely:-- (a) the memorandum and articles of the company duly signed by all the subscribers to the memorandum in such manner as may be prescribed; (b) a declaration in the prescribed form by an advocate, a chartered accountant, cost accountant or company secretary in practice, who is engaged in the formation of the company, and by a person named in the articles as a director, manager or secretary of the company, that all the requirements of this Act and the rules made thereunder in respect of registration and matters precedent or incidental thereto have been complied with; (c) 1[a declaration] from each of the subscribers to the memorandum and from persons named as the first directors, if any, in the articles that he is not convicted of any offence in connection with the promotion, formation or management of any company, or that he has not been found guilty of any fraud or misfeasance or of any breach of duty to any company under this Act or any previous company law during the preceding five years and that all the documents filed with the Registrar for registration of the company contain information that is correct and complete and true to the best of his knowledge and belief; (d) the address for correspondence till its registered office is established; (e) the particulars of name, including surname or family name, residential address, nationality and such other particulars of every subscriber to the memorandum along with proof of identity, as may be prescribed, and in the case of a subscriber being a body corporate, such particulars as may be prescribed; (f) the particulars of the persons mentioned in the articles as the first directors of the company, their names, including surnames or family names, the Director Identification Number, residential address, nationality and such other particulars including proof of identity as may be prescribed; and (g) the particulars of the interests of the persons mentioned in the articles as the first directors of the company in other firms or bodies corporate along with their consent to act as directors of the company in such form and manner as may be prescribed. (2) The Registrar on the basis of documents and information filed under sub-section (1) shall register all the documents and information referred to in that subsection in the register and issue a certificate of incorporation in the prescribed form to the effect that the proposed company is incorporated under this Act. (3) On and from the date mentioned in the certificate of incorporation issued under sub-section (2), the Registrar shall allot to the company a corporate identity number, which shall be a distinct identity for the company and which shall also be included in the certificate. (4) The company shall maintain and preserve at its registered office copies of all documents and information as originally filed under sub-section (1) till its dissolution under this Act. (5) If any person furnishes any false or incorrect particulars of any information or suppresses any material information, of which he is aware in any of the documents filed with the Registrar in relation to the registration of a company, he shall be liable for action under section 447. (6) Without prejudice to the provisions of sub-section (5) where, at any time after the incorporation of a company, it is proved that the company has been got incorporated by furnishing any false or incorrect information or representation or by suppressing any material fact or information in any of the documents or declaration filed or made for incorporating such company, or by any fraudulent action, the promoters, the persons named as the first directors of the company and the persons making declaration under clause (b) of subsection (1) shall each be liable for action under section 447. (7) Without prejudice to the provisions of sub-section (6), where a company has been got incorporated by furnishing any false or incorrect information or representation or by suppressing any material fact or information in any of the documents or declaration filed or made for incorporating such-- company or by any fraudulent action, the Tribunal may, on an application made to it, on being satisfied that the situation so warrants, (a) pass such orders, as it may think fit, for regulation of the management of the company including changes, if any, in its memorandum and articles, in public interest or in the interest of the company and its members and creditors; or (b) direct that liability of the members shall be unlimited; or (c) direct removal of the name of the company from the register of companies; or (d) pass an order for the winding up of the company; or (e) pass such other orders as it may deem fit: Provided that before making any order under this sub-section,-- (i) the company shall be given a reasonable opportunity of being heard in the matter; and (ii) the Tribunal shall take into consideration the transactions entered into by the company, including the obligations, if any, contracted or payment of any liability. 1. Subs. by Act 1 of 2018, s. 5, for "an affidavit" (w.e.f. 27-7-2018). Rules YearDescriptionHindi DescriptionFiles(Eng)Files(Hindi)30-03-2014 Chapter II - The Companies (Incorporation) Rules, 2014 01-05-2015 The Companies (Incorporation) Amendment Rules, 2015 29-05-2015 Companies (Incorporation) Second Amendment Rules, 2015
What records must a company maintain at its registered office according to The Companies Act, 2013, Section 7(4)?
In this Act, unless the context otherwise requires,-- (1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; (3) "address on record" means the address of the recipient as available in the records of the supplier; (4) "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the 1[Central Board of Indirect Taxes and Customs], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 2[The National Appellate Authority for Advance Ruling] 3[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171]; (5) "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; (6) "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; (7) "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land-- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8) "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal constituted under section 109; (10) "appointed day" means the date on which the provisions of this Act shall come into force; (11) "assessment" means determination of tax liability under this Act and includes self assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment; (12) "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13) "audit means" the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder; (14) "authorised bank" shall mean a bank or a branch of a bank authorised by the Government to collect the tax or any other amount payable under this Act; (15) "authorised representative" means the representative as referred to in section 116; (16) "Board" means the 4[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17) "business" includes-- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 5 [(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and] (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; 6 * * * * * . (19) "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20) "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business; (21) "central tax" means the central goods and services tax levied under section 9; (22) "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act; (23) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949); (24) "Commissioner" means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act; (25) "Commissioner in the Board" means the Commissioner referred to in section 168; (26) "common portal" means the common goods and services tax electronic portal referred to in section 146; (27) "common working days" in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government; (28) "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980); (29) "competent authority" means such authority as may be notified by the Government; (30) "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.--- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; (31) "consideration" in relation to the supply of goods or services or both includes (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33) "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34) "conveyance" includes a vessel, an aircraft and a vehicle; (35) cost accountant" means a cost accountant as defined in 7 [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959); (36) "Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37) "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38) "debit note" means a document issued by a registered person under sub-section (3) of section 34; (39) "deemed exports" means such supplies of goods as may be notified under section 147; (40) "designated authority" means such authority as may be notified by the Board; (41) "document includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 (21 of 2000); (42) "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43) "electronic cash ledger" means the electronic cash ledger referred to in sub-section (1) of section 49; (44) "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45) "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46) "electronic credit ledger" means the electronic credit ledger referred to in sub-section (2) of section 49; (47) "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (48) "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation; (49) "family" means,-- (i) the spouse and children of the person; and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50) "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51) "Fund" means the Consumer Welfare Fund established under section 57; (52) "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53) "Government" means the Central Government; (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017); (55) "goods and services tax practitioner" means any person who has been approved under section 48 to act as such practitioner; (56) "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57) "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (13 of 2017); (58) "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; (59)"input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60) "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office; (62) "input tax in relation to a registered person," means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; (d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or (e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy; (63) "input tax credit" means the credit of input tax; (64) "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act; (65) "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act; (66) "invoice or tax invoice" means the tax invoice referred to in section 31; (67) "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration; (68) "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69) "local authority" means-- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 8[and article 371J] of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70) "location of the recipient of services" means, (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71) "location of the supplier of services" means,-- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72) "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73) "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74) "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration.-- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75) "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognised by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76) "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (77) "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78) "non-taxable supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; (79)" non-taxable territory" means the territory which is outside the taxable territory; (80) "notification" means a notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly; 9[(80A) online gaming means offering of a game on the internet or an electronic network and includes online money gaming; (80B) online money gaming means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;] (81) "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114) ; (82) "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83) "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84) "person" includes-- (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013); (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co-operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85) place of business includes-- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86) "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act; (87) "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88) "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89) "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90) "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91) "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board; (92) "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93) "recipient" of supply of goods or services or both, means-- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number; (95) "regulations" means the regulations made by the Board under this Act on the recommendations of the Council; (96) "removal" in relation to goods, means-- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97) "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder; (98) "reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act; (99) "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100) "Schedule" means a Schedule appended to this Act; (101) "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); (102) "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 10[Explanation. For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities;] 11[(102A) specified actionable claim means the actionable claim involved in or by way of (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;ic9653 (103) State includes a Union territory with Legislature; (104) "State tax" means the tax levied under any State Goods and Services Tax Act; (105) "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 12[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106) "tax period" means the period for which the return is required to be furnished; (107) "taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108) "taxable supply" means a supply of goods or services or both which is leviable to tax under this Act; (109) "taxable territory" means the territory to which the provisions of this Act apply; (110) "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111) "the State Goods and Services Tax Act" means the respective State Goods and Services Tax Act, 2017; (112) "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113) "usual place of residence" means-- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114) "Union territory" means the territory of-- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 13[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;] (e) Chandigarh; and 14*** 15[(ea) Ladakh; and; and] (f) other territory. Explanation-- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory; (115) "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; (116) "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 (14 of 2017.); (117) "valid return" means a return furnished under sub-section (1) of section 39 on which selfassessed tax has been paid in full; 16[(117A) virtual digital asset shall have the same meaning as assigned to it in clause (47A) of Section 2 of the Income Tax Act, 1961 (43 of 1961);] (118) "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts; 18* * * * * . 1. Subs. by Act 31 of 2018, s. 2, for Central Board of Excise and Customs (w.e.f. 1-2-2019). 2. Ins. by Act 23 of 2019, s. 92 (w.e.f. 1-1-2020). 3. Subs. by Act 31 of 2018, s. 2, for "the Appellate Authority and the Appellate Tribunal" (w.e.f. 1-2-2019). 4. Subs. by Act 31 of 2018, s. 2, for Central Board of Excise and Customs (w.e.f. 1-2-2019). 5. Subs. by s. 2, ibid., for clause (h) (w.e.f. 1-2-2019). 6. Clause (18) omitted by Act 31 of 2018, s. 2, (w.e.f. 1-2-2019). 7. Subs. by Act 31 of 2018 by s. 2, for clause (c) (w.e.f. 1-2-2019). 8. Ins. by Act 31 of 2018, s. 2 (w.e.f. 1-2-2019). 9. Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023). 10.The Explanation ins. by Act 31 of 2018, s. 2 (w.e.f. 1-2-2019). 11 Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023). 12. Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023). 13.Subs. by Act 12 of 2020, s.118, for sub-clauses (c) and (d) (w.e.f. 30-6-2020). 14. The Word "and" omitted by the Jammu and Kashmir Reorganization (Adaptation of Central Laws) Order, 2020, vide notification No. S.O. 1123(E) dated (18-3-2020) and vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Order, 2020, notification No. S.O. 3774(E), dated (23-10-2020). 15. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh. 16. Ins. by the Jammu and Kashmir Reorganization (Adaptation of Central Laws) Order, 2020, vide notification No. S.O. 1123(E) dated (18-3-2020) and vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Order, 2020, notification No. S.O. 3774(E), dated (23-10-2020). 17. ns. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023). 18.Clause (121) omitted by the Jammu and Kashmir Reorganization (Adaptation of Central Laws) Order, 2020, vide notification No. S.O. 1123(E) dated (18-3-2020) and vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Order, 2020, notification No. S.O. 3774(E), dated (23-10-2020).
How is a "valid return" defined in the Central Goods and Services Tax Act, 2017?
- Loss:
MatryoshkaLoss
with these parameters:{ "loss": "MultipleNegativesRankingLoss", "matryoshka_dims": [ 768, 512 ], "matryoshka_weights": [ 1, 1 ], "n_dims_per_step": -1 }
Training Hyperparameters
Non-Default Hyperparameters
eval_strategy
: epochgradient_accumulation_steps
: 8learning_rate
: 2e-05num_train_epochs
: 4lr_scheduler_type
: cosinewarmup_ratio
: 0.1bf16
: Truetf32
: Trueload_best_model_at_end
: Trueoptim
: adamw_torch_fusedbatch_sampler
: no_duplicates
All Hyperparameters
Click to expand
overwrite_output_dir
: Falsedo_predict
: Falseeval_strategy
: epochprediction_loss_only
: Trueper_device_train_batch_size
: 8per_device_eval_batch_size
: 8per_gpu_train_batch_size
: Noneper_gpu_eval_batch_size
: Nonegradient_accumulation_steps
: 8eval_accumulation_steps
: Nonetorch_empty_cache_steps
: Nonelearning_rate
: 2e-05weight_decay
: 0.0adam_beta1
: 0.9adam_beta2
: 0.999adam_epsilon
: 1e-08max_grad_norm
: 1.0num_train_epochs
: 4max_steps
: -1lr_scheduler_type
: cosinelr_scheduler_kwargs
: {}warmup_ratio
: 0.1warmup_steps
: 0log_level
: passivelog_level_replica
: warninglog_on_each_node
: Truelogging_nan_inf_filter
: Truesave_safetensors
: Truesave_on_each_node
: Falsesave_only_model
: Falserestore_callback_states_from_checkpoint
: Falseno_cuda
: Falseuse_cpu
: Falseuse_mps_device
: Falseseed
: 42data_seed
: Nonejit_mode_eval
: Falseuse_ipex
: Falsebf16
: Truefp16
: Falsefp16_opt_level
: O1half_precision_backend
: autobf16_full_eval
: Falsefp16_full_eval
: Falsetf32
: Truelocal_rank
: 0ddp_backend
: Nonetpu_num_cores
: Nonetpu_metrics_debug
: Falsedebug
: []dataloader_drop_last
: Falsedataloader_num_workers
: 0dataloader_prefetch_factor
: Nonepast_index
: -1disable_tqdm
: Falseremove_unused_columns
: Truelabel_names
: Noneload_best_model_at_end
: Trueignore_data_skip
: Falsefsdp
: []fsdp_min_num_params
: 0fsdp_config
: {'min_num_params': 0, 'xla': False, 'xla_fsdp_v2': False, 'xla_fsdp_grad_ckpt': False}fsdp_transformer_layer_cls_to_wrap
: Noneaccelerator_config
: {'split_batches': False, 'dispatch_batches': None, 'even_batches': True, 'use_seedable_sampler': True, 'non_blocking': False, 'gradient_accumulation_kwargs': None}deepspeed
: Nonelabel_smoothing_factor
: 0.0optim
: adamw_torch_fusedoptim_args
: Noneadafactor
: Falsegroup_by_length
: Falselength_column_name
: lengthddp_find_unused_parameters
: Noneddp_bucket_cap_mb
: Noneddp_broadcast_buffers
: Falsedataloader_pin_memory
: Truedataloader_persistent_workers
: Falseskip_memory_metrics
: Trueuse_legacy_prediction_loop
: Falsepush_to_hub
: Falseresume_from_checkpoint
: Nonehub_model_id
: Nonehub_strategy
: every_savehub_private_repo
: Falsehub_always_push
: Falsegradient_checkpointing
: Falsegradient_checkpointing_kwargs
: Noneinclude_inputs_for_metrics
: Falseeval_do_concat_batches
: Truefp16_backend
: autopush_to_hub_model_id
: Nonepush_to_hub_organization
: Nonemp_parameters
:auto_find_batch_size
: Falsefull_determinism
: Falsetorchdynamo
: Noneray_scope
: lastddp_timeout
: 1800torch_compile
: Falsetorch_compile_backend
: Nonetorch_compile_mode
: Nonedispatch_batches
: Nonesplit_batches
: Noneinclude_tokens_per_second
: Falseinclude_num_input_tokens_seen
: Falseneftune_noise_alpha
: Noneoptim_target_modules
: Nonebatch_eval_metrics
: Falseeval_on_start
: Falseuse_liger_kernel
: Falseeval_use_gather_object
: Falsebatch_sampler
: no_duplicatesmulti_dataset_batch_sampler
: proportional
Training Logs
Epoch | Step | Training Loss | dim_512_cosine_map@100 | dim_768_cosine_map@100 |
---|---|---|---|---|
0.0654 | 10 | 0.4082 | - | - |
0.1307 | 20 | 0.3974 | - | - |
0.1961 | 30 | 0.2993 | - | - |
0.2614 | 40 | 0.1891 | - | - |
0.3268 | 50 | 0.1704 | - | - |
0.3922 | 60 | 0.1915 | - | - |
0.4575 | 70 | 0.1223 | - | - |
0.5229 | 80 | 0.1679 | - | - |
0.5882 | 90 | 0.1619 | - | - |
0.6536 | 100 | 0.104 | - | - |
0.7190 | 110 | 0.0836 | - | - |
0.7843 | 120 | 0.1144 | - | - |
0.8497 | 130 | 0.1007 | - | - |
0.9150 | 140 | 0.0899 | - | - |
0.9804 | 150 | 0.1287 | - | - |
1.0 | 153 | - | 0.1586 | 0.1616 |
1.0458 | 160 | 0.0974 | - | - |
1.1111 | 170 | 0.0644 | - | - |
1.1765 | 180 | 0.0798 | - | - |
1.2418 | 190 | 0.0421 | - | - |
1.3072 | 200 | 0.04 | - | - |
1.3725 | 210 | 0.0445 | - | - |
1.4379 | 220 | 0.0309 | - | - |
1.5033 | 230 | 0.0282 | - | - |
1.5686 | 240 | 0.0367 | - | - |
1.6340 | 250 | 0.038 | - | - |
1.6993 | 260 | 0.0282 | - | - |
1.7647 | 270 | 0.0272 | - | - |
1.8301 | 280 | 0.0234 | - | - |
1.8954 | 290 | 0.0248 | - | - |
1.9608 | 300 | 0.0383 | - | - |
2.0 | 306 | - | 0.1588 | 0.1618 |
2.0261 | 310 | 0.0235 | - | - |
2.0915 | 320 | 0.0222 | - | - |
2.1569 | 330 | 0.0184 | - | - |
2.2222 | 340 | 0.0225 | - | - |
2.2876 | 350 | 0.0136 | - | - |
2.3529 | 360 | 0.0121 | - | - |
2.4183 | 370 | 0.0142 | - | - |
2.4837 | 380 | 0.0101 | - | - |
2.5490 | 390 | 0.0106 | - | - |
2.6144 | 400 | 0.0156 | - | - |
2.6797 | 410 | 0.0121 | - | - |
2.7451 | 420 | 0.0118 | - | - |
2.8105 | 430 | 0.0106 | - | - |
2.8758 | 440 | 0.0098 | - | - |
2.9412 | 450 | 0.0107 | - | - |
3.0 | 459 | - | 0.1585 | 0.1607 |
3.0065 | 460 | 0.0158 | - | - |
3.0719 | 470 | 0.0111 | - | - |
3.1373 | 480 | 0.0088 | - | - |
3.2026 | 490 | 0.0101 | - | - |
3.2680 | 500 | 0.0066 | - | - |
3.3333 | 510 | 0.0064 | - | - |
3.3987 | 520 | 0.0087 | - | - |
3.4641 | 530 | 0.0064 | - | - |
3.5294 | 540 | 0.0078 | - | - |
3.5948 | 550 | 0.0089 | - | - |
3.6601 | 560 | 0.0075 | - | - |
3.7255 | 570 | 0.0071 | - | - |
3.7908 | 580 | 0.0079 | - | - |
3.8562 | 590 | 0.0068 | - | - |
3.9216 | 600 | 0.0083 | - | - |
3.9869 | 610 | 0.0114 | - | - |
4.0 | 612 | - | 0.1594 | 0.1624 |
- The bold row denotes the saved checkpoint.
Framework Versions
- Python: 3.11.5
- Sentence Transformers: 3.0.1
- Transformers: 4.45.0
- PyTorch: 2.3.0+cu121
- Accelerate: 0.34.2
- Datasets: 3.0.0
- Tokenizers: 0.20.0
Citation
BibTeX
Sentence Transformers
@inproceedings{reimers-2019-sentence-bert,
title = "Sentence-BERT: Sentence Embeddings using Siamese BERT-Networks",
author = "Reimers, Nils and Gurevych, Iryna",
booktitle = "Proceedings of the 2019 Conference on Empirical Methods in Natural Language Processing",
month = "11",
year = "2019",
publisher = "Association for Computational Linguistics",
url = "https://arxiv.org/abs/1908.10084",
}
MatryoshkaLoss
@misc{kusupati2024matryoshka,
title={Matryoshka Representation Learning},
author={Aditya Kusupati and Gantavya Bhatt and Aniket Rege and Matthew Wallingford and Aditya Sinha and Vivek Ramanujan and William Howard-Snyder and Kaifeng Chen and Sham Kakade and Prateek Jain and Ali Farhadi},
year={2024},
eprint={2205.13147},
archivePrefix={arXiv},
primaryClass={cs.LG}
}
MultipleNegativesRankingLoss
@misc{henderson2017efficient,
title={Efficient Natural Language Response Suggestion for Smart Reply},
author={Matthew Henderson and Rami Al-Rfou and Brian Strope and Yun-hsuan Sung and Laszlo Lukacs and Ruiqi Guo and Sanjiv Kumar and Balint Miklos and Ray Kurzweil},
year={2017},
eprint={1705.00652},
archivePrefix={arXiv},
primaryClass={cs.CL}
}