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Bill

Home Acts & Rules Bill Bills FINANCE BILL, 2013 Chapters List This

FINANCE BILL, 2013

Chapter: I
PRELIMINARY
Clause 1 : Short title and commencement
Chapter: II
RATES OF INCOME-TAX
Clause 2 : Income- Tax

        Clause 2, read with the First Schedule to the Bill, specifies the rates at which income-tax is to be levied on income charge....
Chapter: III - Part I
DIRECT TAXES - Income-tax
Clause 3 : Amendment of Section 2

        Clause 3 of the Bill seeks to amend section 2 of the Income tax Act relating to definitions. The provision contained in clau....
Clause 4 : Amendment of Section 10

        Clause 4 of the Bill seeks to amend section 10 of the Income tax Act relating to incomes not included in total income. Under....
Clause 5 : Insertion of new section 32AC - Investment in new plant or machinery

        Clause 5 of the Bill seeks to insert a new section 32AC in the Income-tax Act to provide for deduction for investment in new....
Clause 6 : Amendment of Section 36

        Clause 6 of the Bill seeks to amend section 36 of the Income tax Act relating to other deductions. The proposed amendment se....
Clause 7 : Amendment of Section 40

        Clause 7 of the Bill seeks to amend section 40 of the Incometax Act relating to amounts not deductible. The provisions of se....
Clause 8 : Insertion of new section 43CA - Special provision for full value of consideration for transfer of assests other than capital assests in certain cases

        Clause 8 of the Bill seeks to insert a new section 43CA in the Income-tax Act to provide for a special provision for full va....
Clause 9 : Amendment of section 56

        Clause 9 of the Bill seeks to amend section 56 of the Incometax Act relating to income from other sources. The existing prov....
Clause 10 : Amendment of section 80C

        Clause 10 of the Bill seeks to amend section 80C of the Incometax Act relating to deduction in respect of life insurance pre....
Clause 11 : Amendment of section 80CCG

        Clause 11 of the Bill seeks to amend section 80CCG of the Income-tax Act relating to deduction in respect of investment made....
Clause 12 : Amendment of section 80D

        Clause 12 of the Bill seeks to amend section 80D of the Incometax Act relating to deduction in respect of health insurance p....
Clause 13 : Insertion of new section 80EE. - Deduction in respect of interest on loan taken for residential house

        Clause 13 of the Bill seeks to insert a new section 80EE in the Income-tax Act relating to deduction in respect of interest ....
Clause 14 : Amendment of section 80G

        Clause 14 of the Bill seeks to amend section 80G of the Income-tax Act relating to deductions in respect of donations to cer....
Clause 15 : Amendment of section 80GGB

        Clause 15 of the Bill seeks to amend section 80GGB of the Income-tax Act relating to deductions in respect of contributions ....
Clause 16 : Amendment of section 80GGC

        Clause 16 of the Bill seeks to amend section 80GGC of the Income-tax Act relating to deductions in respect of contributions ....
Clause 17 : Amendment of section 80-1A

        Clause 17 of the Bill seeks to amend section 80-IA of the Income-tax Act relating to deductions in respect of profits and ga....
Clause 18 : Amendment of section 80JJAA

        Clause 18 of the Bill seeks to amend section 80JJAA of the Income-tax Act relating to deduction in respect of employment of ....
Clause 19 : Amendment of section 87

        Clauses 19 and 20 of the Bill seek to amend section 87 and insert a new section 87A in the Income-tax Act relating to rebate....
Clause 20 : Insertion of new section 87A - Rebate of income-tax in case of certain individuals.

        Clauses 19 and 20 of the Bill seek to amend section 87 and insert a new section 87A in the Income-tax Act relating to rebate....
Clause 21 : Amendment of section 90

        Clause 21 of the Bill seeks to amend section 90 of the Incometax Act relating to agreement with foreign countries or specifi....
Clause 22 : Amendment of section 90A

        Clause 22 of the Bill seeks to amend section 90A of the Income-tax Act relating to adoption by Central Government of agreeme....
Clause 23 : Omission of Chapter X-A relating to General Anti-Avoidance Rule

        Clause 23 of the Bill seeks to omit Chapter X-A of the Incometax Act (as inserted by section 41 of the Finance Act, 2012) re....
Clause 24 : Insertion of new Chapter X-A - GENERAL ANTI-AVOIDANCE RULE

        Clause 24 of the Bill seeks to insert a new Chapter X-A consisting of new sections 95, 96, 97, 98, 99, 100, 101 and 102 in t....
Clause 25 : Amendment of section 115A

        Clause 25 of the Bill seeks to amend section 115A of the Income-tax Act relating to tax on dividends, royalty and technical ....
Clause 26 : Amendment of section 115BBD

        Clause 26 of the Bill seeks to amend section 115BBD of the Income-tax Act relating to tax on certain dividends received from....
Clause 27 : Amendment of section 115-O

        Clause 27 of the Bill seeks to amend section 115-O of the Income-tax Act relating to tax on distributed profits of domestic ....
Clause 28 : Insertion of new Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES

        Clause 28 of the Bill seeks to insert a new Chapter XII-DA relating to special provisions for tax on distributed income of d....
Clause 29 : Amendment of Section 115R

        Clause 29 of the Bill seeks to amend section 115R of the Income-tax Act relating to tax on distributed income to unit holder....
Clause 30 : Insertion of new Chapter XII-EA-SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

        Clause 30 of the Bill seeks to insert a new Chapter XII-EA consisting of new sections 115TA, 115TB and 115TC in the Income-t....
Clause 31 : Amendment of section 132B

        Clause 31 of the Bill seeks to amend section 132B of the Income-tax Act relating to application of seized or requisitioned a....
Clause 32 : Amendment of section 139

        Clause 32 of the Bill seeks to amend section 139 of the Incometax Act relating to return of income. The existing provisions ....
Clause 33 : Amendment of section 142

        Clause 33 of the Bill seeks to amend section 142 of the Incometax Act relating to inquiry before assessment. The existing pr....
Clause 34 : Omission of section 144 BA

        Clause 34 of the Bill seeks to omit section 144BA of the Incometax Act (as inserted by section 62 of the Finance Act, 2012) ....
Clause 35 : Insertion of new section 144 BA- Reference to Commissioner in certain cases

        Clause 35 of the Bill seeks to insert a new section 144BA in the Income-tax Act relating to reference to Commissioner in cer....
Clause 36 : Amendment of section 144C

        Clause 36 of the Bill seeks to amend section 144C of the Income-tax Act relating to reference to dispute resolution panel. I....
Clause 37 : Amendment of section 153

        Clause 37 of the Bill seeks to amend section 153 of the Incometax Act relating to time limit for completion of assessments a....
Clause 38 : Amendment of section 153B

        Clause 38 of the Bill seeks to amend section 153B of the Income-tax Act relating to time limit for completion of assessment ....
Clause 39 : Amendment of section 153D

        Clause 39 of the Bill seeks to amend section 153D of the Income-tax Act relating to prior approval for assessment in cases o....
Clause 40 : Amendment of section 167C

        Clause 40 of the Bill seeks to amend section 167C of the Income-tax Act relating to liability of partners of limited liabili....
Clause 41 : Amendment of section 179

        Clause 41 of the Bill seeks to amend section 179 of the Incometax Act relating to liability of directors of private company ....
Clause 42 : Insertion of new section194-IA-Payment on transfer of certain immovable property other than agricultural land

        Clause 42 of the Bill seeks to insert a new section 194-IA in the Income-tax Act relating to payment on transfer of certain ....
Clause 43 : Amendment of section 194LC

        Clause 43 of the Bill seeks to amend section 194LC of the Income-tax Act relating to income by way of interest from Indian c....
Clause 44 : Amendment of section 245N

        Clause 44 of the Bill seeks to amend section 245N of the Income-tax Act relating to definitions in context of Advance Ruling....
Clause 45 : Amendment of section 245R

        Clause 45 of the Bill seeks to amend section 245R of the Income-tax Act relating to procedure on receipt of application by A....
Clause 46 : Amendment of section 246A

        Clause 46 of the Bill seeks to amend section 246A of the Income-tax Act relating to appealable orders before Commissioner (A....
Clause 47 : Amendment of section 253

        Clause 47 of the Bill seeks to amend section 253 of the Income tax Act relating to appeals to the Appellate Tribunal. It is ....
Clause 48 : Substitution of new section for section 271FA-Penalty for failure to furnish annual information return

        Clause 48 of the Bill seeks to amend section 271FA of the Income-tax Act relating to penalty for failure to furnish annual i....
Clause 49 : Amendment of Section 295

        Clause 49 of the Bill seeks to amend section 295 of the Income67 tax Act relating to power to make rules. The existing provi....
Clause 50 : Amendment of Fourth Schedule

        Clause 50 of the Bill seeks to amend Part A of the Fourth Schedule to the Income-tax Act relating to recognised provident fu....
Chapter: III - Part II
DIRECT TAXES - Wealth-tax
Clause 51 : Amendment of section 2

        Clause 51 seeks to amend section 2 of the Wealth-tax Act relating to definitions. The provisions contained in clause (ea) of....
Clause 52 : Insertion of new sections 14A and 14B- Power of Board to dispense with furnishing documents, etc.,with return of wealth - Filing of return in electronic form.

        Clause 52 of the Bill seeks to insert new sections 14A and 14B in the Wealth-tax Act relating to rule making power of the Bo....
Clause 53 : Amendment of section 46

        Clause 53 of the Bill seeks to amend section 46 of the Wealthtax Act relating to power of the Board to make rules. It is pro....
Chapter: IV - Part I
INDIRECT TAXES - Customs
Clause 54 : Amendment of section 11

        Clause 54 seeks to amend clause (n) of sub-section (2) of section 11 to include designs and geographical indications along w....
Clause 55 : Amendment of section 27

        Clause 55 seeks to amend section 27 to provide that if the amount of claim is less than rupees one hundred, the same shall n....
Clause 56 : Amendment of section 28

        Clause 56 seeks to amend sub-section (1) of section 28 to provide that the proper officer shall not serve a show cause notic....
Clause 57 : Amendment of section 28BA

        Clause 57 proposes to amend section 28BA to include notices issued under sub-section (4) of section 28, in addition to notic....
Clause 58 : Amendment of section 28E

        Clause 58 of the Bill seeks to substitute clause (a) of section 28E of the Customs Act, for the purpose of expanding the sco....
Clause 59 : Amendment of section 29

        Clause 59 proposes to amend section 29 to empower Board to allow landing of aircrafts and vessels at any place other than cu....
Clause 60 : Amendment of section 30

        Clause 60 proposes to amend section 30 to provide for electronic filing of import manifest and to insert a proviso that wher....
Clause 61 : Amendment of section 41

        Clause 61 proposes to amend sub-section (1) of section 41 to provide for electronic filing of export general manifest and to....
Clause 62 : Amendment of section 47

        Clause 62 seeks to amend sub-section (2) of section 47 to reduce the interest free period for payment of customs duty from f....
Clause 63 : Amendment of section 49

        Clause 63 seeks to amend section 49 to provide that goods may be permitted to be stored for a period not exceeding thirty da....
Clause 64 : Amendment of section 69

        Clause 64 proposes to substitute clause (a) of sub-section (1) of section 69 to provide that any warehoused goods may be exp....
Clause 65 : Amendment of section 104

        Clause 65 of the Bill seeks to substitute sub-section (6) of section 104 of the Customs Act with new sub-sections (6) and (7....
Clause 66 : Amendment of section 129B

        Clause 66 of the Bill seeks to insert a new proviso after the second proviso in sub section (2A) of section 129B of the Cust....
Clause 67 : Amendment of section 129C

        Clause 67 seeks to amend section 129C of the Customs Act, with a view to enhance the monetary limit of the Single Bench of t....
Clause 68 : Amendment of section 135

        Clause 68 of the Bill seeks to amend sub-clauses (B) and (D) of clause (i) of sub-section (1) of section135 of the Customs A....
Clause 69 : Amendment of section 142

        Clause 69 of the Bill seeks to amend sub-section (1) of section 142 of the Customs Act, by inserting a new clause (d) therei....
Clause 70 : Omission of section 143A

        Clause 70 seeks to omit section 143A since the same has become redundant as the export promotion schemes have undergone a co....
Clause 71 : Amendment of section 144

        Clause 71 seeks to amend section 144 to provide that there shall be no liability of duty on any goods consumed as samples du....
Clause 72 : Substitution of new section for section 146-Licence for customs brokers

        Clause 72 seeks to subsitute section 146 with new section 146 so as to substitute the words customs house agents with the wo....
Clause 73 : Amendment of section 146A

        Clause 73 seeks to amend clause (b) of sub-sections (2) and (4) respectively of section 146A which is of consequential natur....
Clause 74 : Amendment of section 147

        Clause 74 seeks to amend sub-section (3) of section 147 to provide that the agents are equally liable for any act or omissio....
Clause 75 : Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively

        Clause 75 of the Bill seeks to amend the notification issued under sub-section (1) of section 25 of the Customs Act bearing ....
Clause 76 : Customs Tariff- Amendment of First Schedule

        Clause 76 of the Bill seeks to amend the First Schedule to the Customs Tariff Act in the manner specified in the Third Sched....
Clause 77 : Amendment of Second Schedule

        Clause 77 of the Bill seeks to amend the Second Schedule to the Customs Tariff Act in the manner specified in the Fourth Sch....
Chapter: IV - Part II
INDIRECT TAXES - Excise
Clause 78 : Amendment of section 9

        Clause 78 of the Bill seeks to amend section 9 of the Central Excise Act so as to increase the threshold limit of evasion, f....
Clause 79 : Amendment of section 9A

        Clause 79 of the Bill seeks to amend section 9A of the Central Excise Act- (i) to substitute sub-section (1) so as to provid....
Clause 80 : Amendment of section 11

        Clause 80 of the Bill seeks to amend section 11 of the Central Excise Act, so as to provide for additional modes of recovery....
Clause 81 : Amendment of section 11A

        Clause 81 of the Bill proposes to insert sub-section (7A) in section 11A with a view to provide that where a notice or notic....
Clause 82 : Amendment of section 11DDA

        Clause 82 of the Bill seeks to amend sub-section (1) of section 11DDA of the Central Excise Act, so as to align the same wit....
Clause 83 : Amendment of section 20

        Clause 83 of the Bill seeks to amend section 20 of the Central Excise Act so as to make the provisions applicable only to of....
Clause 84 : Amendment of section 21

        Clause 84 of the Bill seeks to amend clause (a) and clause (b) of the proviso to sub-section (2) of section 21 of the Centra....
Clause 85 : Amendment of section 23A

        Clause 85 of the Bill seeks to substitute clause (a) of section 23A of the Central Excise Act, for the purpose of expanding ....
Clause 86 : Amendment of section 23C

        Clause 86 of the Bill seeks to amend clause (e) of subsection (2) of section 23C of the Central Excise Act, so as to extend ....
Clause 87 : Amendment of section 23F

        Clause 87 of the Bill seeks to amend sub-section (1) of section 23F of the Central Excise Act, so as to substitute the word,....
Clause 88 : Amendment of section 35C

        Clause 88 of the Bill seeks to insert a new proviso after the second proviso in sub-section (2A) of section 35C of the Centr....
Clause 89 : Amendment of section 35D

        Clause 89 seeks to amend section 35D of the Central Excise Act, with a view to enhance the monetary limit of the Single Benc....
Clause 90 : Amendment of section 37C

        Clause 90 of the Bill seeks to amend clause (a) of subsection (1) of section 37C of the Central Excise Act, so as to specify....
Clause 91 : Amendment of Third Schedule

        Clause 91 of the Bill seeks to amend the Third Schedule to the Central Excise Act so as to insert a new entry 31A relating t....
Clause 92 : Central Excise Tariff- Amendment of First Schedule

        Clause 92 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act in the manner specified in Sixth Sc....
Chapter: V
SERVICE TAX
Clause 93(A) : Amendment of Act 32 of 1994 - Amendment of Section 65B

        Clause 93 seeks to amend Chapter V of the Finance Act, 1994 relating to service tax in the following manner, namely:- Sub-cl....
Clause 93(B) : Amendment of Section 66B

        Sub-clause (B) seeks to omit Explanation to section 66B of the said Chapter inserted by issuing a notification under subsect....
Clause 93(C) : Insertion of New Section 66BA - Reference to section 66 to be construed as reference to section 66B

        Sub-clause (C) seeks to insert a new section 66BA in the said Chapter, so as to clarify that reference to section 66 in the ....
Clause 93(D) : Amendment of Section 66D

        Sub-clause (D) seeks to omit the word seed from sub-clause (i) of clause (d) of the section 66D so as to modify the scope of....
Clause 93(E) : Amendment of Section 73

        Sub-clause (E) seeks to insert a new sub-section (2A) in section 73 with a view to save the notices issued for extended peri....
Clause 93(F) : Amendment of Section 77

        Sub-clause (F) seeks to amend clause (a) of sub-section (1) of section 77, to restrict the maximum penalty for failure to ta....
Clause 93(G) : Insertion of New Section 78A - Penalty for offences by director, etc., of company

        Sub-clause (G) seeks to insert a new section 78A, so as to impose penalty, which may extend up to one lakh rupees, on direct....
Clause 93(H) : Amendment of Section 83

        Sub-clause (H) seeks to amend section 83 so as to substitute the figure and letter 9A with the words, brackets, figures and ....
Clause 93(I) : Amendment of Section 86

        Sub-clause (I) seeks to amend sub-section (5) of section 86 of the said Chapter to empower the tribunal to condone the delay....
Clause 93(J) : Amendment of Section 89

        Sub-clause (J) seeks to substitute clauses (i) and (ii) of subsection (1) of section 89 so as to provide that-- (i) in the c....
Clause 93(K) : Insertion of New Sections 90 and 91 - Cognizance of offences and Power to arrest

        Sub-clause (K) seeks to insert new sections 90 and 91. The proposed section 90 seeks to provide that an offence under clause....
Clause 93(L) : Amendment of section 95

        Sub-clause (L) seeks to amend section 95 so as to empower the Central Government to issue orders for removal of difficulty i....
Clause 93(M) : Insertion of New Section 99 - Special provision for taxable services provided by Indian Railways

        Sub-clause (M) seeks to insert new section to provide exemption from service tax to the extent notices have been issued upto....
Chapter: VI
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013
Clause 94 : Short title

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 95 : Definitions

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 96 : Person who may make declaration of tax dues

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 97 : Procedure for making declaration and payment of tax dues

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 98 : Immunity from penalty, interest and other proceeding

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 99 : No refund of amount paid under the Scheme

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 100 : Tax dues declared but not paid

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 101 : Failure to make true declaration

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 102 : Removal of doubts

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 103 : Power to remove difficulties

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Clause 104 : Power to make rules

        The Scheme is a one-time measure to encourage voluntary compliance by persons who may not have filed the returns or paid the....
Chapter: VII
COMMODITIES TRANSACTION TAX
Clause 105 : Extent, commencement and application

        Chapter VII of the Bill seeks to provide for levy, collection and recovery of Commodities Transaction Tax. ....
Clause 106 : Definitions

        Clause 106 of the Bill seeks to define certain terms and expressions used in this Chapter. ....
Clause 107 : Charge of commodities transaction tax

        Clause 107 of the Bill seeks to make a provision for the charging of a tax called commodities transaction tax at the rate of....
Clause 108 : Value of taxable commodities transaction

        Clause 108 of the Bill provides the manner of computing the value of a taxable commodities transaction. The value of a taxab....
Clause 109 : Collection and recovery of commodities transaction tax

        Clause 109 of the Bill provides for collection and recovery of commodities transaction tax by a recognised association from ....
Clause 110 : Furnishing of return

        Sub-clause (1) of clause 110 of the Bill provides for furnishing, by recognised associations (assessee) responsible for coll....
Clause 111 : Assessment

        Clause 111 of the Bill contains provisions relating to assessment of the value of taxable commodities transactions and commo....
Clause 112 : Rectification of mistake

        Clause 112 of the Bill provides for rectification of mistakes apparent from the record of any order passed by the Assessing ....
Clause 113 : Interest on delayed payment of commodities transaction tax

        Clause 113 of the Bill provides for payment of simple interest at the rate of one per cent. for every month or part of a mon....
Clause 114 : Penalty for failure to collect or pay commodities transaction tax

        Clause 114 of the Bill provides for imposition of penalty on the assessee responsible to collect transaction tax. The penalt....
Clause 115 : Penalty for failure to furnish return

        Clause 115 of the Bill provides for penalty for failure to furnish return under clause 110. The penalty in such cases will b....
Clause 116 : Penalty for failure to comply with notice

        Clause 116 of the Bill provides that any person, who fails to comply with notice issued under sub-clause (1) of clause 111, ....
Clause 117 : Penalty not to be imposed in certain cases

        Clause 117 of the Bill provides that no penalty will be imposable under clause 114, clause 115 or clause 116, if the assesse....
Clause 118 : Application of certain provisions of Income-tax Act.

        Clause 118 of the Bill provides that sections 120, 131, 133A, 156, 178, 220 to 227, 229, 232,260A, 261, 262, 265 to 269, 278....
Clause 119 : Appeal to Commissioner of Income-tax (Appeals)

        Clause 119 of the Bill provides for an appeal to the Commissioner of Income-tax (Appeals) when the assessee denies his liabi....
Clause 120 : Appeal to Appellate Tribunal

        Clause 120 of the Bill provides for appeal to the Appellate Tribunal against order passed by Commissioner of Income-tax (App....
Clause 121 : Punishment for false statement

        Clause 121 of the Bill provides for punishment, by way of imprisonment upto a period of three years and with fine, for makin....
Clause 122 : Institution of prosecution

        Clause 122 of the Bill provides that no prosecution shall be instituted for an offence under clause 121 except with the prio....
Clause 123 : Power to make rules

        Clause 123 of the Bill confers power on the Central Government to make rules for the purposes of carrying out the provisions....
Clause 124 : Power to remove difficulties

        Clause 124 of the Bill confers power on the Central Government to issue orders for removal of any difficulty arising in givi....
Chapter: VIII
MISCELLANEOUS
Clause 125 : Amendment of Act 23 of 2004

        Clause 125 of the Bill seeks to amend section 98 of the Finance (No. 2) Act, 2004 relating to charge of securities transacti....
Schedules
SCH 01 : THE FIRST SCHEDULE - (See section 2)
SCH 02 : THE SECOND SCHEDULE - (See section 75)
SCH 03 : THE THIRD SCHEDULE - (See section 76) - Customs Tariff Act - Amendment of First Schedule
SCH 04 : THE FOURTH SCHEDULE - [See section 77(b)] - Customs Tariff Act - Amendment of Second Schedule
SCH 05 : THE FIFTH SCHEDULE - (See section 91) - Central Excise Act - Amendment of Third Schedule
SCH 06 : THE SIXTH SCHEDULE - (See section 92) - Central Excise Tariff- Amendment of First Schedule
Statements - Notes - Memorandum
Memo : MEMORANDUM REGARDING DELEGATED LEGISLATION
Notes 01 : Notes on clauses - Income tax
Notes 02 : Notes on clauses - Wealth-tax
Notes 03 : Notes on clauses - Customs
Notes 04 : Notes on clauses - Customs Tariff
Notes 05 : Notes on clauses - Excise
Notes 06 : Notes on clauses - Central Excise Tariff
Notes 07 : Notes on clauses - Service Tax
Notes 08 : Notes on clauses - Chapter VI containing clauses 94 to 104 provides for the Service Tax Voluntary Compliance Encouragement Scheme, 2013.
Notes 09 : Notes on clauses - Levy, collection and recovery of Commodities Transaction Tax.
Notes 10 : Notes on clauses - Miscellaneous
Statement : STATEMENT OF OBJECTS AND REASONS
 
 
 

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