Preamble1 - FINANCE ACT, Chapter 1. Section1 - Short Title and Commencement. Chapter 2. Section2 - Income-Tax. Chapter 3. Section3 - Amendment of. Service Tax. Chapter V of the Finance Act, Section Extent, commencement and application. (1) This Chapter extends. 1 to the whole of India except the. CHAPTER V OF FINANCE ACT, SECTION 96A. Definitions.– In this Chapter, unless the context otherwise requires,- a. “advance ruling” means the.
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Finance Act CHAPTER 9. ARRANGEMENT OF SECTIONS. PART I. CUSTOMS AND EXCISE. CHAPTER I. GENERAL. Rates of duty. Section. 1. Wine. of the Finance Act (32 of ) to the designated areas in the Continental Shelf and Exclusive Economic Zone of India. [Notification no. 01/ST dated. Chapter V of the Finance Act, [As on ]. SECTION Extent, commencement and application -. (1) This Chapter extends to the whole of India .
Chapter VI. Abatement and postponement of tax. Section96D - Procedure on receipt of application. Section67 - Valuation of taxable services for charging service tax. Section43 - Amendment of Sections to and to Section73B - Interest on amount collected in excess. Capital Acquisitions Tax.
Section67 - Valuation of taxable services for charging service tax. Section73A - Service tax collected from any person to be deposited with Central Government. Section73B - Interest on amount collected in excess. Section73C - Provisional attachment to protect revenue in certain cases.
Section73D - Publication of Information in respect of persons in certain cases.
Section75 - Interest on delayed payment of service tax. Section76 - Penalty for failure to pay service tax. Section77 - Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere. Section78 - Penalty for suppressing value of taxable service. Section79 - Penalty for Failure to Comply with Notice. Section80 - Penalty not to be imposed in certain cases. Section83 - Application of certain provisions of Act 1 of Section87 - Recovery of any amount due to Central Government.
Section88 - Failure to furnish prescribed returns. Section89 - False statement in verification, etc. Capital allowances for, and deduction in respect of, vehicles. Capital allowances for industrial buildings or structures.
Computer software. Amendment of section 18 taxation of collective investment undertakings of Finance Act, Amendment of section 29 taxation of income deemed to arise on certain sales of securities of Finance Act, Distributions to non-residents. Amendment of section 34 exemption from tax of income derived from patent royalties of Finance Act, Amendment of section 46 limited partnerships of Finance Act, Restriction on capital allowances for certain leased machinery or plant.
Amendment of section 49 tax treatment of foreign trusts of Finance Act, Exemption of certain non-commercial state-sponsored bodies from certain tax provisions. Amendment of section 36A special investment policies of Corporation Tax Act, Chapter III. Urban Renewal Reliefs: Amendment of Chapter V Urban Renewal: Amendment of section 27 designated areas for urban renewal relief of Finance Act, Chapter IV.
Introduction of New Scheme in Certain Areas. Interpretation Chapter IV. Designated area and designated street. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
Capital allowances in relation to construction or refurbishment of certain commercial premises. Double rent allowance in respect of rent paid for certain business premises. Deduction for certain expenditure on construction of rented residential accommodation. Rented residential accommodation: Residential accommodation: Provisions supplementary to sections 43 to Chapter V.
Amendment of section 37 application of section 84 matters to be treated as distributions of Corporation Tax Act, of Finance Act, Amendment of section 56 relief for gifts to The Enterprise Trust Ltd. Amendment of section 39B relief in relation to income from certain trading operations carried on in Custom House Docks Area of Finance Act, Amendment of Chapter VI Corporation tax: Amendment of section 44 group dividends of Finance Act, Corporate unitholders in undertakings for collective investment.
Life assurance and companies. Amendment of section 25 attribution of distributions to accounting periods of Finance Act, Amendment of section 35 profits of life business of Corporation Tax Act, Amendment of section 40 capital allowances for certain leased assets of Finance Act, Amendment of section 28 relief in relation to income from shipping trade of Finance Act, Chapter VI.
Amendment of section 31 unit trusts of Capital Gains Tax Act, Amendment of section 27 relief for individuals on certain reinvestment of Finance Act, Reduced rate of capital gains tax on certain disposals of shares by individuals.
Customs and Excise. Interpretation Chapter I. Amendment of section 1 interpretation of Principal Act.
Liability for duty to be paid by tax stamps. Sale of cigarettes. Amendment of section 3 repayment, remission and deferment of payment of Principal Act. Amendment of section 7 ascertainment of retail prices of tobacco products of Principal Act. Amendment of section 8 regulations of Principal Act.
Offences in relation to tax stamps. Amendment of section 11 offences of Principal Act. Amendment of section 18 power to refuse delivery of goods of Finance Act, Commencement Chapter I. Interpretation Chapter II. Tobacco products. Cider and perry. Wine and made wine. Amendment of section charge of excise duty of Finance Act, Amendment of section 60 records of Finance Act, Amendment of section 61 evidence of Finance Act, Amendment of section rates of duty of Finance Act, Exemption from duty on certain bets.
Value-Added Tax. Interpretation Part III. Amendment of section 3 supply of goods of Principal Act. Person liable to pay tax in relation to certain supplies of immovable goods. Amendment of section 8 taxable persons of Principal Act. Amendment of section 10 amount on which tax is chargeable of Principal Act.
Amendment of section 12 deductions for tax borne or paid of Principal Act. Amendment of section 14 determination of tax due by reference to cash receipts of Principal Act.
Amendment of section 27 fraudulent returns, etc. Amendment of First Schedule to Principal Act. Amendment of Second Schedule to Principal Act. Amendment of Sixth Schedule to Principal Act.
Stamp Duties. Definitions Part IV. Amendment of section provision relating to voluntary disposition inter vivos , etc. Amendment of section valuation of property chargeable with stamp duty of Finance Act, Amendment of section exemption from stamp duty of certain stocks and marketable securities of Finance Act, Amendment of section exemption from stamp duty of certain loan capital and securities of Finance Act, Particulars to be delivered in cases of transfers and leases.
Stamp duty and value-added tax. Right of appeal of persons dissatisfied with assessment.