(1) This Act may be called the Finance Act, 1994.

(2) Save as otherwise provided in this Act, Sections 2 to 59 (except Section 26) shall be deemed to have come into force on the 1st day of April, 1994.

RATES OF INCOME TAX

(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1994, income tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income tax calculated under Chapter VIII-A of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income Tax Act) shall be increased,

(a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and

(b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein.

(2) In the cases to which sub-paragraph I or sub-paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds,

(i) in a case to which the said sub-paragraph I applies, thirty thousand rupees, and

(ii) in a case to which the said sub-paragraph II applies, eighteen thousand rupees, then,

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after,

(i) in a case to which the said sub-paragraph I applies, the first thirty thousand rupees, and

(ii) in a case to which the said sub-paragraph II applies, the first eighteen thousand rupees, of the total income but without being liable to tax], only for the purpose of charging income tax in respect of the total income; and

(b) the income tax chargeable shall be calculated as follows:

(i) the total income and the net agricultural income shall be aggregated and the amount of income tax shall be determined in respect of the aggregate income at the rates specified in sub-paragraph I or, as the case may be, sub-paragraph II of the said Paragraph A, as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased,

(A) in a case to which the said sub-paragraph I applies, by a sum of thirty thousand rupees; and

(B) in a case to which the said sub-paragraph II applies, by a sum of eighteen thousand rupees,

and the amount of income tax shall be determined in respect of the net agricultural income as so increased at the rates specified in sub-paragraph I or, as the case may be, sub-paragraph II of the said Paragraph A, as if the net agricultural income as so increased were the total income;

(iii) the amount of income tax determined in accordance with sub-clause (i) shall be reduced by the amount of income tax determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income tax in respect of the total income:

Provided that the amount of income tax so arrived at, as reduced by the rebate of income tax calculated under Chapter VIII-A of the Income Tax Act, shall, in the case of every person having a total income exceeding one hundred thousand rupees, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax and the sum so arrived at shall be the income tax in respect of the total income.

(3) In cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1-A) of Section 161 or Section 164 or Section 164-A or Section 167-B of the Income Tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be:

Provided that the amount of Income Tax computed in accordance with the provisions of Section 112 shall be increased by a surcharge for purposes of the Union or surcharge as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule:

Provided further that in respect of any income chargeable to tax under Section 115-B or Section 115-BB of the Income Tax Act,

(a) the income tax computed under Section 115-B shall be increased by a surcharge calculated at the rate of fifteen per cent. of such income tax; and

(b) the income tax computed under Section 115-BB shall be increased,

(i) in the case of a person other than a company, being a resident in India, by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax; and

(ii) in the case of a domestic company, by a surcharge calculated at the rate of fifteen per cent. of such income tax.

(4) In cases in which tax has to be deducted under Sections 193, 194, 194-A, 194-B, 194-BB, 194-D and 195 of the Income Tax Act at the rates in force, the deduction shall be made at the rates specified in Part II of the First Schedule and shall be increased in the cases to which the provisions of sub-item (a) of Item 2 of that Part apply, by a surcharge, calculated in the manner provided therein.

(5) In cases in which tax has to be deducted under Sections 194-C, 194-EE, 194-F, 194-G and 194-I of the Income Tax Act, the deduction shall be made at the rates specified in those sections and shall be increased in the case of an assessee, being a domestic company, by a surcharge calculated at the rate of fifteen per cent. of such deduction.

(6) In cases in which tax has to be collected under Section 206-C of the Income Tax Act, the collection shall be made at the rate specified in that section and shall be increased in the case of a buyer, being a domestic company, by a surcharge calculated at the rate of fifteen per cent. of such collection.

(7) Subject to the provisions of sub-section (8), in cases in which income tax has to be calculated under the first proviso to sub-section (5) of Section 132 of the Income Tax Act or charged under sub-section (4) of Section 172 or sub-section (2) of Section 174 or Section 175 or sub-section (2) of Section 176 of the said Act or deducted under Section 192 of the said Act from income chargeable under the head Salaries or in which the advance tax payable under Chapter XVII-C of the said Act has to be computed, at the rate or rates in force, such income tax or, as the case may be, advance tax shall be so calculated, charged, deducted or computed at the rate or rates specified in Part III of the First Schedule and such tax shall be increased in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in the manner provided therein:

Provided that in cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1-A) of Section 161 or Section 164 or Section 164-A or Section 167-B of the Income Tax Act apply, advance tax shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that Chapter or section, as the case may be:

Provided further that the amount of income tax computed in accordance with the provisions of Section 112 shall be increased by a surcharge as provided in Paragraph E of Part III of the First Schedule:

Provided also that in respect of any income chargeable to tax under Section 115-B, or in the case of a domestic company, under Section 115-BB, of the Income Tax Act, the advance tax computed under the first proviso shall be increased by a surcharge calculated at the rate of fifteen per cent. of such advance tax .

(8) In the cases to which sub-paragraph I or sub-paragraph II of Paragraph A of Part III of the First Schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the Income Tax Act, income tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income exceeding six hundred rupees, in addition to total income and the total income exceeds,

(i) in a case to which the said sub-paragraph I applies, thirty-five thousand rupees, and

(ii) in a case to which the said sub-paragraph II applies, eighteen thousand rupees,

then, in calculating income tax under the first proviso to sub-section (5) of Section 132 of the Income Tax Act or in charging income tax under sub-section (2) of Section 174 or Section 175 or sub-section (2) of Section 176 of the said Act or in computing the advance tax payable under Chapter XVII-C of the said Act, at the rate or rates in force,

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after,

(i) in a case to which the said sub-paragraph I applies, the first thirty-five thousand rupees, and

(ii) in a case to which the said sub-paragraph II applies, the first eighteen thousand rupees,

of the total income but without being liable to tax], only for the purpose of calculating, charging or computing such income tax or, as the case may be, advance tax in respect of the total income; and

(b) such income tax or, as the case may be, advance tax shall be so calculated, charged or computed as follows:

(i) the total income and the net agricultural income shall be aggregated and the amount of income tax or advance tax shall be determined in respect of the aggregate income at the rates specified in sub-paragraph I or, as the case may be, sub-paragraph II of the said Paragraph A, as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased,

(A) in a case to which the said sub-paragraph I applies, by a sum of thirty-five thousand rupees; and

(B) in a case to which the said sub-paragraph II applies, by a sum of eighteen thousand rupees,

and the amount of income tax or advance tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said sub-paragraph I or, as the case may be, the said sub-paragraph II as if the net agricultural income as so increased were the total income;

(iii) the amount of income tax or advance tax determined in accordance with sub-clause (i) shall be reduced by the amount of income tax or, as the case may be, advance tax determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income tax or, as the case may be, advance tax in respect of the total income.

(9) For the purposes of this section and the First Schedule,

(a) company in which the public are substantially interested means a company within the meaning of clause (18) of Section 2 of the Income Tax Act, and includes a subsidiary of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year;

(b) domestic company means an Indian company, or any other company which, in respect of its income liable to income tax under the Income Tax Act for the assessment year commencing on the 1st day of April, 1994, has made the prescribed arrangements for the declaration and payment within India of the dividends (including dividends on preference shares) payable out of such income in accordance with the provisions of Section 194 of the Act;

(c) insurance commission means any remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of policies of insurance);

(d) net agricultural income , in relation to a person, means the total amount of agricultural income, from whatever source derived, of that person computed in accordance with the rules contained in Part IV of the First Schedule;

(e) all other words and expressions used in this section or in the First Schedule but not defined in this sub-section and defined in the Income Tax Act shall have the meanings respectively assigned to them in that Act.

DIRECT TAXES

In Section 2 of the Income Tax Act,

(a) in clause (19-A), after the words Deputy Commissioner of Income Tax , the words or an Additional Commissioner of Income Tax shall be inserted with effect from the 1st day of June, 1994;

(b) in clause (19-B), after the words and brackets Deputy Commissioner of Income Tax (Appeals) , the words and brackets or an Additional Commissioner of Income Tax (Appeals) shall be inserted with effect from the 1st day of June, 1994;

(c) after clause (19-B), the following clause shall be inserted with effect from the 1st day of June, 1994, namely:

(19-C) Deputy Director means a person appointed to be a Deputy Director of Income Tax or an Additional Director of Income Tax under sub-section (1) of Section 117; ;

(d) in clause (21), after the words that sub-section to be , the words an Additional Director of Income Tax or shall be inserted with effect from the 1st day of June, 1994;

(e) in clause (42-A), with effect from the 1st day of April, 1995,

(i) in the proviso, after the words share held in a company , the words, figures, brackets and letter or any other security listed in a recognised stock exchange in India or a unit of the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963) or a unit of a Mutual Fund specified under clause (23-D) of Section 10 shall be inserted;

(ii) the existing Explanation shall be renumbered as Explanation 1 and in Explanation 1 as so renumbered, in clause (i), after sub-clause (c), the following sub-clause shall be inserted, namely:

(d) in the case of a capital asset, being a share or any other security (hereafter in this clause referred to as the financial asset) subscribed to by the assessee on the basis of his right to subscribe to such financial asset or subscribed to by the person in whose favour the assessee has renounced his right to subscribe to such financial asset, the period shall be reckoned from the date of allotment of such financial asset;

(e) in the case of a capital asset, being the right to subscribe to any financial asset, which is renounced in favour of any other person, the period shall be reckoned from the date of the offer of such right by the company or institution, as the case may be, making such offer; ;

(iii) after Explanation 1 as so renumbered, the following Explanation shall be inserted, namely:

Explanation 2. For the purposes of this clause, the expression security shall have the meaning assigned to it in clause (h) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); .

After Section 5 of the Income Tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1963, namely:

5-A. Apportionment of income between spouses governed by Portuguese Civil Code. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as COMMUNIAO DOS BENS ) in force in the State of Goa and in the Union Territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head Salaries ) shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly.

(2) Where the husband or, as the case may be, the wife governed by the aforesaid system of community of property has any income under the head Salaries , such income shall be included in the total income of the spouse who has actually earned it. .

In Section 6 of the Income Tax Act, in clause (1) in sub-clause (c), in the Explanation, in clause (b), for the words one hundred and fifty days , the words one hundred and eighty-two days shall be substituted with effect from the 1st day of April, 1995.

In Section 10 of the Income Tax Act,

(1) in clause (10-C), with effect from the 1st day of April, 1995,

(a) in sub-clause (iv), for the word authority , the words authority; or shall be substituted;

(b) after sub-clause (iv), the following sub-clauses shall be inserted, namely:

(v) a cooperative society; or

(vi) a University established or incorporated by or under a Central, State or Provincial Act and undeclared to be a University under Section 3 of the University Grants Commission Act, 1956 (3 of 1956); or

(vii) an Indian Institute of Technology within the meaning of clause (g) of Section 3 of the Institutes of Technology Act, 1961 (59 of 1961); or

(viii) such institute of management as this Central Government may, by notification in the Official Gazette, specify in this behalf, ;

(c) in the first proviso,

(i) after the word authorities , the words, brackets and figures or societies or Universities or the institutes referred to in sub-clause (vii) and (viii) shall be inserted;

(ii) after the word, brackets and figures sub-clause (ii) , the words, brackets and figure or cooperative societies referred to in sub-clause (v) shall be inserted;

(2) after clause (22-A), the following clause shall be inserted, namely:

(22-B) any income of such news agency set up in India solely for collection and distribution of news as the Central Government may, by notification in the Official Gazette, specify in this behalf:

Provided that the news agency applies its income or accumulates it for application solely for collection and distribution of news and does not distribute its income in any manner to its members:

Provided further that any notification issued by the Central Government under this clause shall, at any one time, have effect for such assessment year or years, not exceeding three assessment years (including an assessment year or years commencing before the date on which such notification is issued) as may be specified in the notification; ;

(3) in clause (26), with effect from the 1st day of April, 1995,

(i) in the opening portion, for the words States of Nagaland, Manipur and Tripura or in the Union Territories of Arunachal Pradesh and Mizoram , the words States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura shall be substituted;

(ii) in sub-clause (a), for the words , States or Union Territories aforesaid , the words or States aforesaid shall be substituted;

(4) in clause (26-B), the following amendments shall be made and shall be deemed to have been made with effect from the 1st day of April, 1993, namely:

(a) for the words members of either the Scheduled Castes or the Scheduled Tribes or of both , the words members of the Scheduled Castes or the Scheduled Tribes or backward classes or of any two or all of them shall be substituted;

(b) for the Explanation, the following Explanation shall be substituted, namely:

Explanation. For the purposes of this clause,

(a) Scheduled Castes and Scheduled Tribes shall have the meanings respectively assigned to them in clauses (24) and (25) of Article 366 of the Constitution;

(b) backward classes means such classes of citizens, other than the Scheduled Castes and the Scheduled Tribes, as may be notified

(i) by the Central Government; or

(ii) by any State Government,

as the case may be, from time to time. .

In Section 10-B of the Income Tax Act,

(a) in sub-section (2), after clause (i), the following clause shall be inserted, with effect from the 1st day of April, 1995, namely:

(i-a) in relation to an undertaking which begins to manufacture or produce any article or thing on or after the 1st day of April, 1994, its exports of such articles and things are not less than seventy-five per cent. of the total sales thereof during the previous year; ;

(b) in the Explanation occurring at the end, after clause (iii), the following clause shall be inserted, namely:

(iv) produce , in relation to any article or thing referred to in clause (i) of sub-section (2) includes production of computer programmes. .

In Section 12-A of the Income Tax Act, in clause (b), for the words twenty-five thousand , the words fifty thousand shall be substituted with effect from the 1st day of April, 1995.

In Section 13 of the Income Tax Act, in sub-section (3), in clause (b), for the words twenty-five thousand , the words fifty thousand shall be substituted with effect from the 1st day of April, 1995.

In Section 17 of the Income Tax Act, in clause (2), in the proviso, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1993, namely:

(ii) any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family

(a) in any hospital maintained by the Government or any local authority or any other hospital approved by the Government for the purposes of medical treatment of its employees;

(b) in respect of the prescribed diseases or ailments, in any hospital approved by the Chief Commissioner having regard to the prescribed guidelines:

Provided that, in a case falling in sub-clause (b), the employee shall attach with his return of income a certificate from the hospital specifying the disease or ailment for which medical treatment was required and the receipt for the amount paid to the hospital. .

In Section 24 of the Income Tax Act, in sub-section (2), in the proviso, for the words five thousand rupees , the words ten thousand rupees shall be substituted with effect from the 1st day of April, 1995.

In Section 33-AB of the Income Tax Act, with effect from the 1st day of April, 1995,

(1) in sub-section (1),

(i) for the portion beginning with the words whichever is earlier, deposited with the National Bank and ending with the words the assessee shall, subject to the provisions of this section, , the following shall be substituted, namely:

whichever is earlier,

(a) deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) approved in this behalf by the Tea Board; or

(b) deposited any amount in an account (hereafter in this section referred to as the Tea Deposit Account) opened by the assessee in accordance with, and for the purposes specified in, a scheme framed by the Tea Board (hereafter in this section referred to as the deposit scheme) with the previous approval of the Central Government,

the assessee shall, subject to the provisions of this section, ;

(ii) in the second proviso, after the words in the special account , the words or in the Tea Deposit Account shall be inserted;

(2) in sub-section (3), for the words the special account shall not be allowed to be withdrawn except for the purposes specified in the scheme , the words the special account or the Tea Deposit Account shall not be allowed to be withdrawn except for the purposes specified in the scheme or, as the case may be, in the deposit scheme shall be substituted;

(3) in sub-section (5), after the words the special account , the words or in the Tea Deposit Account shall be inserted;

(4) in sub-section (6),

(i) after the words the special account , the words or in the Tea Deposit Account shall be inserted;

(ii) after the words the scheme , the words or the deposit scheme shall be inserted;

(5) in sub-section (7),

(i) after the words special account , the words or in the Tea Deposit Account shall be inserted;

(ii) after the words National Bank , the words or which is withdrawn by the assessee from the Tea Deposit Account shall be inserted;

(iii) after the words the scheme , the words or the deposit scheme shall be inserted;

(6) in sub-section (8), after the words the scheme , at both the places where they occur, the words or the deposit scheme shall be inserted.

In Section 35 of the Income Tax Act, in sub-section (2-AA), with effect from the 1st day of April, 1995,

(a) in the opening portion, after the words a National Laboratory , the words or a University or an Indian Institute of Technology shall be inserted;

(b) in the first proviso, after the words every National Laboratory , the words or University or Indian Institute of Technology shall be inserted;

(c) in the second proviso,

(i) after the words the National Laboratory , the words or the University or the Indian Institute of Technology shall be inserted;

(ii) after the words such Laboratory , the words or University or Institute, as the case may be shall be inserted;

(d) for the Explanation, the following Explanation shall be substituted, namely:

Explanation. For the purposes of this section,

(a) National Laboratory means a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by the prescribed authority in such manner as may be prescribed;

(b) University shall have the same meaning as in Explanation to clause (ix) of Section 47;

(c) Indian Institute of Technology shall have the same meaning as that of Institute in clause (g) of Section 3 of the Institutes of Technology Act, 1961 (59 of 1961). .

In Section 36 of the Income Tax Act, in sub-section (1), with effect from the 1st day of April, 1995,

(a) in clause (vii-a), in sub-clause (a),

(i) the words, brackets figures and letter a bank approved by the Central Government for the purposes of clause (viii-a) or shall be omitted;

(ii) for the words four per cent , the words ten per cent shall be substituted;

(b) clause (viii-a) shall be omitted.

In Section 37 of the Income Tax Act, in sub-section (2), for the words, figures and letters any previous year commencing on the 1st day of April, 1992 , the words, figures and letters any previous year commencing on or after the 1st day of April, 1992 shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1993.

In the Income Tax Act, before Section 44-B, the following sections shall be inserted, namely:

44-AD. Special provision for computing profits and gains of business of civil construction, etc. (1) Notwithstanding anything to the contrary contained in Sections 28 to 43-C, in the case of an assessee engaged in the business of civil construction or supply of labour for civil construction, a sum equal to eight per cent. of the gross receipts paid or payable to the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum as declared by the assessee in his return of income, shall be deemed to be the profits and gains of such business chargeable to tax under the head Profits and gains of business or profession :

Provided that nothing contained in this sub-section shall apply in case the aforesaid gross receipts paid or payable exceed an amount of forty lakh rupees.

(2) Any deduction allowable under the provisions of Sections 30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed.

(3) The written down value of any asset used for the purpose of the business referred to in sub-section (1) shall be deemed to have been calculated as if the assessee had claimed and had been actually allowed the deduction in respect of the depreciation for each of the relevant assessment years.

(4) The provisions of Sections 44-AA and 44-AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the gross receipts or, as the case may be, the income from the said business shall be excluded.

(5) Nothing contained in the foregoing provisions of this section shall apply, where the assessee claims and produces evidence to prove that the profits and gains from the aforesaid business are lower than the profits and gains specified in sub-section (1), and thereupon the Assessing Officer shall proceed to make an assessment of the total income or loss of the assessee and determine the sum payable by the assessee on the basis of assessment made under sub-section (3) of Section 143.

Explanation. For the purposes of this section, the expression civil construction includes

(a) the construction or repair of any building, bridge, dam or other structure or of any canal or road;

(b) the execution of any works contract.

44-AE. Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. (1) Notwithstanding anything to the contrary contained in Sections 28 to 43-C, in the case of an assessee, who owns not more than ten goods carriages and who is engaged in the business of plying, hiring or leasing such goods carriages, the income of such business chargeable to tax under the head Profits and gains of business or profession shall be deemed to be the aggregate of the profits and gains, from all the goods carriages owned by him in the previous year, computed in accordance with the provisions of sub-section (2).

(2) For the purposes of sub-section (1), the profits and gains from each goods carriage,

(i) being a heavy goods vehicle, shall be an amount equal to two thousand rupees for every month or part of a month during which the heavy goods vehicle is owned by the assessee in the previous year or, as the case may be, an amount higher than the aforesaid amount as declared by him in his return of income;

(ii) other than a heavy goods vehicle, shall be an amount equal to one thousand eight hundred rupees for every month or part of a month during which the goods carriage is owned by the assessee in the previous year or, as the case may be, an amount higher than the aforesaid amount as declared by him in his return of income.

(3) Any deduction allowable under the provisions of Sections 30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed.

(4) The written down value of any asset used for the purpose of the business referred to in sub-section (1) shall be deemed to have been calculated as if the assessee had claimed and had been actually allowed the deduction in respect of the depreciation for each of the relevant assessment years.

(5) The provisions of Sections 44-AA and 44-AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the gross receipts or, as the case may be, the income from the said business shall be excluded.

(6) Nothing contained in the foregoing provisions of this section shall apply, where the assessee claims and produces evidence to prove that the profits and gains from the aforesaid business are lower than the profits and gains specified in sub-sections (1) and (2), and thereupon the Assessing Officer shall proceed to make an assessment of the total income or loss of the assessee and determine the sum payable by the assessee on the basis of assessment made under sub-section (3) of Section 143.

Explanation. For the purposes of this section,

(a) the expressions goods carriage and heavy goods vehicle shall have the meanings respectively assigned to them in Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(b) an assessee, who is in possession of a goods carriage, whether taken on hire purchase or on instalments and for which the whole or part of the amount payable is still due, shall be deemed to be the owner of such goods carriage. .

In Section 44-D of the Income Tax Act, clauses (c) and (d) shall be omitted with effect from the 1st day of April, 1995.

In Section 55 of the Income Tax Act, in sub-section (2), for clause (a), the following clauses shall be substituted, with effect from the 1st day of April, 1995, namely:

(a) in relation to a capital asset, being goodwill of a business, tenancy rights, stage carriage permits or loom hours,

(i) in the case of acquisition of such asset by the assessee by purchase from a previous owner, means the amount of the purchase price; and

(ii) in any other case [not being a case falling under sub-clauses (i) to (iv) of sub-section (1) of Section 49], shall be taken to be nil;

(aa) in a case where, by virtue of holding a capital asset, being a share or any other security within the meaning of clause (h) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) (hereafter in this clause referred to as the financial asset), the assessee becomes entitled to subscribe to any additional financial asset, then, subject to the provisions of sub-clauses (i) and (ii) of clause (b),

(i) in relation to the original financial asset, on the basis of which the assessee becomes entitled to any additional financial asset, means the amount actually paid for acquiring the original financial asset;

(ii) in relation to any right to renounce the said entitlement to subscribe to the financial asset when such right is renounced by the assessee in favour of any person, shall be taken to be nil in the case of such assessee;

(iii) in relation to the financial asset, to which the assessee has subscribed on the basis of the said entitlement, means the amount actually paid by him for acquiring such asset; and

(iv) in relation to any financial asset purchased by any person in whose favour the right to subscribe to such asset has been renounced, means the aggregate of the amount of the purchase price paid by him to the person renouncing such right and the amount paid by him to the company or institution, as the case may be, for acquiring such financial asset; .

In Section 57 of the Income Tax Act, the proviso shall be omitted with effect from the 1st day of April, 1995.

In Section 64 of the Income Tax Act, in sub-section (1-A), in the opening portion, after the words arises or accrues to his minor child , the words, figures and letter , not being a minor child suffering from any disability of the nature specified in Section 80-U shall be inserted with effect from the 1st day of April, 1995.

In Section 71 of the Income Tax Act, for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of April, 1995, namely:

(4) Where the net result of the computation under the head Income from house property is loss, in respect of the assessment years commencing on the 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set off under sub-sections (1) and (2) and thereafter the loss referred to in Section 71-A shall be set off in the relevant assessment year in accordance with the provisions of that section. .

For Section 71-A of the Income Tax Act, the following section shall be substituted with effect from the 1st day of April, 1995, namely:

71-A. Transitional provisions for set off of loss under the head Income from house property . Where in respect of the assessment year commencing on the 1st day of April, 1993 or the 1st day of April, 1994, the net result of the computation under the head Income from house property is a loss, such loss in so far as it relates to interest on borrowed capital referred to in clause (vi) of sub-section (1) of Section 24 and to the extent it has not been set off shall be carried forward and set off in the assessment year commencing on the 1st day of April, 1995, and the balance, if any, in the assessment year commencing on the 1st day of April, 1996, against the income under any head. .

After Section 80-DD of the Income Tax Act, the following section shall be inserted with effect from the 1st day of April, 1995, namely:

80-E. Deduction in respect of repayment of loan taken for higher education. (1) In computing the total income of an assessee, being an individual, there shall be deducted, in accordance with and subject to the provisions of this section, any amount paid by him in the previous year, out of his income chargeable to tax, by way of repayment of loan, taken by him from any financial institution or any approved charitable institution for the purpose of pursuing his higher education, or interest on such loan:

Provided that the amount which may be so deducted shall not exceed twenty-five thousand rupees.

(2) The deduction specified in sub-section (1) shall be allowed in computing the total income in respect of the initial assessment year and seven assessment years immediately succeeding the initial assessment year or until the loan referred to in sub-section (1) together with interest thereon is paid by the assessee in full, whichever is earlier.

(3) For the purposes of this section,

(a) approved charitable institution means an institution specified in, or, as the case may be, an institution established for charitable purposes and notified by the Central Government under clause (23-C) of Section 10 or an institution referred to in clause (a) of sub-section (2) of Section 80-G;

(b) financial institution means a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in Section 51 of that Act); or any other financial institution which the Central Government may, by notification in the Official Gazette, specify in this behalf;

(c) higher education means full-time studies for any graduate or post-graduate course in engineering, medicine, management or for post-graduate course in applied sciences or pure sciences including mathematics and statistics;

(d) initial assessment year means the assessment year relevant to the previous year, in which the assessee starts repaying the loan or interest thereon. .

In Section 80-G of the Income Tax Act,

(a) in sub-section (1), in clause (i), after the words, brackets, figures and letter or in sub-clause (iii-f) , the words, brackets, figures and letter or in sub-clause (iii-g)' shall be inserted;

(b) in sub-section (2), in clause (a), after sub-clause (iii-f), the following sub-clause shall be inserted, namely:

(iii-g) the Maharashtra Chief Minister's Relief Fund during the period beginning on the 1st day of October, 1993 and ending on the 6th day of October, 1993 or to the Chief Minister's Earthquake Relief Fund, Maharashtra; or ;

(c) sub-section (3) shall be omitted;

(d) in sub-section (5),

(i) the word and , occurring at the end of clause (iv), shall be omitted;

(ii) in clause (v), the word and shall be inserted at the end.

In Section 80-HHD of the Income Tax Act, with effect from the 1st day of April, 1995,

(a) in sub-section (2), in the Explanation, for the words from a tour operator or, as the case may be, a travel agent the words from another hotelier, tour operator or travel agent, as the case may be, shall be substituted;

(b) in sub-section (3), after the words, brackets and figure sub-section (2) , the brackets, words, figure and letter [as reduced by any payment, referred to in sub-section (2-A), made by the assessee] shall be inserted;

(c) in sub-section (6),

(i) the words aggregate of the shall be omitted;

(ii) after the words foreign tourists, the words, brackets, figure and letter, payment made by him to any assessee referred to in sub-section (2-A) shall be inserted.

In Section 80-HHE of the Income Tax Act, in sub-section (1), in the proviso, for the figures 1995 the figures 1996 shall be substituted.

In Section 80-IA of the Income Tax Act,

(a) in sub-section (2),

(i) in clause (iii), in the proviso, after the words a small-scale industrial undertaking , the words, brackets, letters and figures or an industrial undertaking referred to in sub-clause (b) of clause (iv) which begins to manufacture or produce an article or thing during the period beginning on the 1st day of April, 1993 and ending on the 31st day of March, 1998 shall be inserted;

(ii) in clause (iv), with effect from the 1st day of April, 1995,

(1) in sub-clause (a), after the word, brackets and letter sub-clause (b) , the words, brackets and letter or sub-clause (c) shall be inserted;

(2) after sub-clause (b), the following sub-clause shall be inserted, namely:

(c) in the case of an industrial undertaking located in such industrially backward district as the Central Government may, having regard to the prescribed guidelines, by notification in the Official Gazette, specify in this behalf, it begins to manufacture or produce articles or things or to operate its cold storage plant or plants at any time during the period beginning on the 1st day of October, 1994 and ending on the 31st day of March, 1999; ;

(b) in sub-section (5), in clause (i), in sub-clause (b), after the word, brackets and letter sub-clause (b) , the words, brackets and letter or sub-clause (c) shall be inserted with effect from the 1st day of April, 1995.

Section 80-V of the Income Tax Act shall be omitted with effect from the 1st day of April, 1995.

In Section 88 of the Income Tax Act, the following amendments [except amendment by sub-clause (iii) of clause (1)] shall be made and shall be deemed to have been made with effect from the 1st day of April, 1991, namely:

(1) in sub-section (2),

(i) in clause (xii), for the words by any person , the words in the name of any person shall be substituted;

(ii) in clause (xiii), for the words by any individual , the words, brackets and figure in the name of any person specified in sub-section (4) shall be substituted;

(iii) in clause (xiii-c), after the word and figures Section 10 , the words and figures or by the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963) shall be inserted with effect from the 1st day of April, 1995;

(2) in sub-section (4),

(i) for clause (a), the following clause shall be substituted, namely:

(a) for the purposes of clauses (i), (v), (xii) and (xiii) of that sub-section,

(i) in the case of an individual, the individual, the wife or husband and any child of such individual, and

(ii) in the case of a Hindu undivided family, any member thereof; ;

(ii) in clause (b), sub-clause (ii) shall be omitted;

(iii) in clause (c),

(a) for the words, brackets and figures clauses (v) and (viii) , the word, brackets and figures clause (viii) shall be substituted;

(b) sub-clause (iii) shall be omitted;

(iv) clause (d) shall be omitted.

In Section 88-B of the Income Tax Act, with effect from the 1st day of April, 1995,

(a) for the words seventy-five thousand rupees , the words one hundred thousand rupees shall be substituted;

(b) for the words twenty per cent , the words forty per cent shall be substituted.

In Section 112 of the Income Tax Act, in sub-section (1), with effect from the 1st day of April, 1995,

(i) in clause (a), after the words Hindu undivided family, , the words being a resident, shall be inserted;

(ii) in clause (b),

(a) for the word company , the words domestic company shall be substituted;

(b) for the words forty per cent , wherever they occur, the words thirty per cent shall be substituted;

(iii) after clause (b), the following clause shall be inserted, namely:

(c) In the case of a non-resident (not being a company) or a foreign company,

(i) the amount of income tax payable on the total income as reduced by the amount of such long-term capital gains, had the total income as so reduced been its total income; and

(ii) the amount of income tax calculated on such long-term capital gains at the rate of twenty per cent ;

(iv) the existing clause (c) shall be relettered as clause (d), and in clause (d) as so relettered, after the words in any other case , the words of a resident shall be inserted.

In Section 115-A of the Income Tax Act, with effect from the 1st day of April, 1995,

(i) for sub-section (1), the following sub-section shall be substituted, namely:

(1) Where the total income of

(a) a non-resident (not being a company) or of a foreign company, includes any income by way of

(i) dividends; or

(ii) interest received from Government or an Indian concern on monies borrowed or debt incurred by Government or the Indian concern in foreign currency; or

(iii) income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23-D) of Section 10 or of the Unit Trust of India,

the income tax payable shall be aggregate of

(A) the amount of income tax calculated on the amount of income by way of dividends, if any, included in the total income, at the rate of twenty per cent;

(B) the amount of income tax calculated on the amount of income by way of interest referred to in sub-clause (ii), if any, included in the total income, at the rate of twenty per cent;

(C) the amount of income tax calculated on the income in respect of units referred to in sub-clause (iii), if any, included in the total income, at the rate of twenty per cent; and

(D) the amount of income tax with which he or it would have been chargeable had his or its total income been reduced by the amount of income referred to in sub-clause (i), sub-clause (ii) and sub-clause (iii);

(b) a foreign company, includes any income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made by the foreign company with Government or the Indian concern after the 31st day of March, 1976, and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy, then, subject to the provisions of sub-sections (1-A) and (2), the income tax payable shall be the aggregate of,

(A) the amount of income tax calculated on the income by way of royalty, if any, included in the total income, at the rate of thirty per cent;

(B) the amount of income tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of thirty per cent; and

(C) the amount of income tax with which it would have been chargeable had its total income been reduced by the amount of income by way of royalty and fees for technical services.

Explanation. For the purposes of this section,

(a) fees for technical services shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of Section 9;

(b) foreign currency shall have the same meaning as in the Explanation below Item (g) of sub-clause (iv) of clause (15) of Section 10;

(c) royalty shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of Section 9;

(d) Unit Trust of India means the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963).';

(ii) in sub-section (1-A), for the words approved by the Central Government or where the agreement relates to a matter , the words the agreement is approved by the Central Government or where it relates to a matter shall be substituted;

(iii) after sub-section (2), the following sub-sections shall be inserted, namely:

(3) No deduction in respect of any expenditure or allowance shall be allowed to the assessee under Sections 28 to 44-C and Section 57 in computing his or its income referred to in sub-section (1).

(4) Where in the case of an assessee referred to in sub-section (1),

(a) the gross total income consists only of the income referred to in clause (a) of that sub-section, no deduction shall be allowed to him or it under Chapter Vl-A;

(b) the gross total income includes any income referred to in clause (a) of that sub-section, the gross total income shall be reduced by the amount of such income and the deduction under Chapter Vl-A shall be allowed as if the gross total income as so reduced were the gross total income of the assessee.

(5) It shall not be necessary for an assessee referred to in sub-section (1) to furnish under sub-section (1) of Section 139 a return of his or its income if

(a) his or its total income in respect of which he or it is assessable under this Act during the previous year consisted only of income referred to in clause (a) of sub-section (1); and

(b) the tax deductible at source under the provisions of Chapter XVII-B has been deducted from such income:'.

In Section 115-K of the Income Tax Act, with effect from the 1st day of April, 1995,

(i) in sub-section (1), for the portion beginning with the words to whom this section applies, carrying on , and ending with the words from such business or vocation , the following shall be substituted, namely:

to whom this section applies and who is

(a) carrying on the business of retail trade in any goods or merchandise; or

(b) carrying on the business of running an eating place or of operating, hiring or leasing a motor cab, a maxicab or a three-wheeled motor vehicle or any other business as may be prescribed; or

(c) engaged in any vocation,

and submits a statement in accordance with the provisions of sub-section (4), a sum of forty-two thousand rupees shall be deemed to be the profits and gains of such person from such business or vocation ;

(ii) in sub-section (2),

(a) In clause (b),

(1) in sub-clause (i) for the words thirty-seven thousand rupees the words forty-two thousand rupees shall be substituted;

(2) for sub-clause (ii), the following sub-clause shall be substituted, namely:

(ii) clause (b) or clause (c) of sub-section (1), his income from the said business or vocation, during the relevant previous year does not exceed forty-two thousand rupees; and ;

(b) in clause (c), for the words of retail trade or from the business of running the eating place or from the business of operating, hiring or leasing a goods carriage, a motor cab, a maxicab or a three-wheeled motor vehicle or from the vocation , the words, brackets, letters and figure or vocation referred to in clause (a), clause (b) or, as the case may be, clause (c) of sub-section (1) shall be substituted.

(iii) in sub-section (4),

(a) in clause (a),

(1) in sub-clause (i), for the words thirty-seven thousand , the words forty-two thousand shall be substituted;

(2) for sub-clause (ii), the following sub-clause shall be substituted, namely:

(ii) where he is carrying on the business or vocation referred to in clause (b) or, as the case may be, clause (c) of that sub-section, his income during the relevant previous year from such business or vocation does not exceed forty-two thousand rupees, ;

(b) in clause (b), the proviso shall be omitted;

(iv) sub-section (6) shall be omitted;

(v) in the Explanation, in clause (a), the words goods carriage , shall be omitted.

In Section 115-N of the Income Tax Act, the words in respect of his income from the business of retail trade or from the business of running an eating place or from the business of operating, hiring or leasing a goods carriage, a motor cab, a maxicab or a three-wheeler motor vehicle or from any vocation shall be omitted with effect from the 1st day of April, 1995.

In Section 116 of the Income Tax Act, after clause (c), the following clause shall be inserted with effect from the 1st day of June, 1994, namely:

(cc) Additional Directors of Income Tax or Additional Commissioners of Income Tax or Additional Commissioners of Income Tax (Appeals), .

In Section 139 of the Income Tax Act, in sub-section (1), in the Explanation, in clause (a) for the figures, letters and words 31st day of December , the figures, letters and words 30th day of November shall be substituted.

In Section 143 of the Income Tax Act, in the Explanation, for the word and figures Section 264 , the words and figures Sections 246 and 264 shall be substituted with effect from the 1st day of June, 1994.

In Section 154 of the Income Tax Act, in sub-section (2), the proviso shall be omitted with effect from the 1st day of June, 1994.

In Section 194-C of the Income Tax Act, the Explanation occurring below sub-section (2) shall be renumbered as Explanation II, and before Explanation II as so renumbered, the following Explanation shall be inserted with effect from the 1st day of June, 1994, namely:

Explanation I. For the purposes of sub-section (2), the expression contractor shall also include a contractor who is carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and the Government of a foreign State or a foreign enterprise or any association or body established outside India. .

After Section 194-H of the Income Tax Act, the following section shall be inserted with effect from the 1st day of June, 1994, namely:

194-I. Rent. Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any person any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income tax thereon at the rate of twenty per cent:

Provided that no deduction shall be made under this section where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed one hundred and twenty thousand rupees.

Explanation. For the purposes of this section,

(i) rent means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land or any building (including factory building), together with furniture, fittings and the land appurtenant thereto, whether or not such building is owned by the payee;

(ii) where any income is credited to any account, whether called Suspense account or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly. .

In Section 196-A of the Income Tax Act, in sub-section (2), for the words twenty-five per cent , the words twenty per cent shall be substituted with effect from the 1st day of June, 1994.

In Section 197 of the Income Tax Act, in sub-section (1), after the figures and letter 149-D , the figures and letter 194-I shall be inserted with effect from the 1st day of June, 1994.

In Sections 198, 199, 200, 202, 203, 203-A, 204 and 205 of the Income Tax Act, after the word, figures and letter Section 194-H , the word, figures and letter Section 194-I, , shall be inserted with effect from the 1st day of June, 1994.

In Section 211 of the Income Tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 1994, namely:

(1) Advance tax on the current income calculated in the manner laid down in Section 209 shall be payable by

(a) all the companies, who are liable to pay the same, in four instalments during each financial year and the due date of each instalment and the amount of such instalment shall be as specified in Table I below:

TABLE I

(b) all the assessees (other than companies), who are liable to pay the same, in three instalments during each financial year and the due date of each instalment and the amount of such instalment shall be as specified in Table II below:

TABLE II

Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act. .

In Section 234-C of the Income Tax Act, in sub-section (1), for the portion beginning with the words Where in any financial year and ending with the words as the case may be, sixty per cent. of the tax due on the returned income: , the following shall be substituted with effect from the 1st day of April, 1995, namely:

Where in any financial year,

(a) the company which is liable to pay advance tax under Section 208 has failed to pay such tax or

(i) the advance tax paid by the company on its current income on or before the 15th day of June is less than fifteen per cent. of the tax due on the returned income or the amount of such advance tax paid on or before the 15th day of September is less than forty-five per cent. of the tax due on the returned income or the amount of such advance tax paid on or before the 15th day of December is less than seventy-five per cent. of the tax due on the returned income, then, the company shall be liable to pay simple interest at the rate of one and one-half per cent. per month for a period of three months on the amount of the shortfall from fifteen per cent. or forty-five per cent. or seventy-five per cent, as the case may be, of the tax due on the returned income;

(ii) the advance tax paid by the company on its current income on or before the 15th day of March is less than the tax due on the returned income, then, the company shall be liable to pay simple interest at the rate of one and one-half per cent. on the amount of the shortfall from the tax due on the returned income:

Provided that if the advance tax paid by the company on its current income on or before the 15th day of June or the 15th day of September, is not less than twelve per cent. or, as the case may be, thirty-six per cent. of the tax due on the returned income, then, it shall not be liable to pay any interest on the amount of the shortfall on those dates;

(b) the assessee, other than a company, who is liable to pay advance tax under Section 208 has failed to pay such tax or,

(i) the advance tax paid by the assessee on his current income on or before the 15th day of September is less than thirty per cent. of the tax due on the returned income or the amount of such advance tax paid on or before the 15th day of December is less than sixty per cent. of the tax due on the returned income, then, the assessee shall be liable to pay simple interest at the rate of one and one-half per cent. per month for a period of three months on the amount of the shortfall from thirty per cent. or, as the case may be, sixty per cent. of the tax due on returned income;

(ii) the advance tax paid by the assessee on his current income on or before the 15th day of March is less than the tax due on the returned income, then, the assessee shall be liable to pay simple interest at the rate of one and one-half per cent. on the amount of the shortfall from the tax due on the returned income:.

In Section 246 of the Income Tax Act, with effect from the 1st day of June, 1994,

(a) in sub-section (1) in clause (a), after the words under this Act , the words, brackets, figures and letter, or an intimation under sub-section (1) or sub-section (1-B) of Section 143, where the assessee objects to the making of adjustments, shall be inserted;

(b) in sub-section (2), in clause (a), for the words, brackets and figure an order specified in sub-section (1) where such order , the words, brackets and figure an intimation or order specified in sub-section (1) where such intimation is sent or such order shall be substituted.

In Section 269 of the Income Tax Act, with effect from the 1st day of April, 1995,

(a) clause (iii) shall be omitted;

(b) in clause (vi), the word Goa, shall be omitted.

In Section 273-A of the Income Tax Act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of June, 1994, namely:

(7) Notwithstanding anything contained in sub-section (6), the provisions of sub-section (1), sub-section (2), or, as the case may be, sub-section (4) [as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989)], shall apply in the case of reduction or waiver of penalty or interest in relation to any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year, with the modifications that the power under the said sub-section (1) shall be exercisable only by the Commissioner and instead of the previous approval of the Board, the Commissioner shall obtain the previous approval of the Chief Commissioner or Director General, as the case may be, while dealing with such case .

In Section 296 of the Income Tax Act, after the words every rule made under this Act , the words, brackets, figures and letters , the rules of procedure framed by the Settlement Commission under sub-section (7) of Section 245-F, the Authority for Advance Rulings under Section 245-V and the Appellate Tribunal under sub-section (5) of Section 255 shall be inserted with effect from the 1st day of June, 1994.

The following amendments (being consequential in nature) shall be made in the Income Tax Act,

(a) in Section 44-AB, in the Explanation, in clause (ii) in sub-clause (a), for the figures, letters and words 31st day of December , the figures, letters and words 30th day of November shall be substituted;

(b) in Section 80-CC, in sub-section (1),

(i) in clause (b), the word or , occurring at the end, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1978;

(ii) clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1978;

(c) in Section 80-CCA, in sub section (1),

(i) in clause (b), the word or , occurring at the end, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1988;

(ii) clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1988;

(d) in Section 80-CCB, in sub section (1),

(i) in clause (b), the word or , occurring at the end, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1991;

(ii) clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1991;

(e) in Section 80-D, in sub-section (2), clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1987;

(f) in Section 80-L, in sub-section (1),

(i) in clause (b), the word or , occurring at the end, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1968;

(ii) clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1968;

(g) in Section 88, in sub-section (1),

(i) in clause (b), the words or , occurring at the end, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1991;

(ii) clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1991;

(h) in Section 88-A, in sub-section (1),

(i) in clause (b), the word or , occurring at the end, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1991.

(ii) clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1991.

In Section 2 of the Wealth Tax Act, 1957 (27 of 1957) (hereinafter referred to as the Wealth Tax Act),

(i) in clause (ea), in the Explanation, in clause (b), for the words period of three years , the words period of five years shall be substituted with effect from the 1st day of April, 1995;

(ii) in clause (s), after the word Director , , the words and brackets Additional Director of Income Tax , Additional Commissioner of Income Tax , Additional Commissioner of Income Tax (Appeals) , Deputy Director , shall be inserted with effect from the 1st day of June, 1994.

In Section 4 of the Wealth Tax Act, in sub-section (1), in clause (a), in sub-clause (ii), after the words not being , the words, figures and letter a minor child suffering from any disability of the nature specified in Section 80-U of the Income Tax Act or shall be inserted with effect from the 1st day of April, 1995.

In Section 46 of the Wealth Tax Act, in sub-section (4), after the words every rule made under this Act , the words, brackets, figures (sic) and letter and the rules of procedure framed by the Settlement Commission under sub-section (7) of Section 22-F shall be inserted with effect from the 1st day of June, 1994.

In Section 2 of the Gilt (sic Gift) Tax Act, 1958 (18 of 1958) (hereinafter referred to as the Gift Tax Act), in clause (xxv), after the word Director , , the words and brackets Additional Director of Income Tax , Additional Commissioner of Income Tax , Additional Commissioner of Income Tax (Appeals) , Deputy Director , ' shall be inserted with effect from the 1st day of June, 1994.

In Section 5 of the Gift Tax Act, in sub-section (1), in clause (vii), for the words thirty thousand , the words one hundred thousand shall be substituted with effect from the 1st day of April, 1995.

In Section 3 of the Interest Tax Act, 1974, in sub-section (3), with effect from the 1st day of June, 1994,

(i) after the words Income Tax Officer , the words or Assistant Commissioner shall be inserted;

(ii) for the words Director of Inspection , the word Director shall be substituted;

(iii) for the words Inspecting Assistant Commissioner , the words Additional Commissioner of Income Tax or the Deputy Commissioner shall be substituted.

In the Expenditure Tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure Tax Act), in Section 4, in clause (a), for the words twenty per cent , the words ten per cent shall be substituted with effect from the 1st day of June, 1994.

In the Expenditure Tax Act, in Section 6, with effect from the 1st day of June, 1994,

(i) in sub-section (1), for the words Deputy Director , the words Additional Director of Income Tax, Additional Commissioner of Income Tax, Deputy Director shall be substituted;

(ii) in sub-section (3), for the words Deputy Commissioner , the words Additional Commissioner of Income Tax or Deputy Commissioner shall be substituted.

In Section 17 of the Expenditure Tax Act, in the proviso, for the words Deputy Commissioner , the word Additional Commissioner or, as the case may be, of the Deputy Commissioner shall be substituted with effect from the 1st day of June, 1994.

INDIRECT TAXES

In the Customs Act, 1962 (hereinafter referred to as the Customs Act),

(1) for Section 20, the following section shall be substituted, namely:

20. Reimportation of goods. If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof:

Provided that if such importation (other than importation of goods exported in bond or of goods produced or manufactured in a free trade zone) takes place within three years after the expiration of such goods and it is shown to the satisfaction of the Assistant Collector of Customs that the goods are the same which were exported, the goods may be admitted

(a) in any case where at the time of exportation of the goods, drawback of any customs or excise duty levied by the Union or both was allowed, on payment of customs duty equal to the amount of such drawback;

(b) in any case where at the time of exportation of the goods, drawback of any excise duty levied by a State was allowed, on payment of customs duty equal to such excise duty leviable at the time and place of importation of the goods;

(c) in any other case, without payment of duty:

Provided further that if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by order in each case, extend the aforesaid period of three years for such further period as it may deem fit.

Explanation I. Where in respect of any goods produced or manufactured in a free trade zone, any duty leviable under this sub-section is leviable at different rates, then, such duty shall be leviable at the highest of those rates.

Explanation II. For the purposes of this section, free trade zone has the same meaning as in Explanation 2 to sub-section (1) of Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944). ;

(2) in Section 23, for sub-section (2), the following sub-section shall be substituted, namely:

(2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under Section 47 or an order for permitting the deposit of goods in a warehouse under Section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon. ;

(3) in Section 59, in sub-section (1), the words, brackets and letter clause (a) of shall be omitted;

(4) Section 59-A shall be omitted;

(5) in Sections 60, 72 and 73, the words, figures and letter or Section 59-A shall be omitted;

(6) for Section 61, the following section shall be substituted, namely

61. Period for which goods may remain warehoused. (1) Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed,

(a) in the case of capital goods intended for use in any hundred per cent. export oriented undertaking, till the expiry of five years; and

(b) in the case of any other goods, till the expiry of one year,

after the date on which the proper officer has made an order under Section 60 permitting the deposit of the goods in a warehouse:

Provided that

(i) in the case of any goods which are not likely to deteriorate, the period specified in sub-section (1) may, on sufficient cause being shown, be extended by the Collector of Customs for a period not exceeding six months and by the Principal Collector of Customs for such further period as he may deem fit;

(ii) in the case of any goods referred to in clause (b), if they are likely to deteriorate, the aforesaid period of one year may be reduced by the Collector of Customs to such shorter period as he may deem fit:

Provided further that when the licence for any private warehouse is cancelled, the owner of any goods warehoused therein shall, within seven days from the date on which notice of such cancellation is given or within such extended period as the proper officer may allow, remove the goods from such warehouse to another warehouse or clear them for home consumption or exportation.

(2) Where any warehoused goods remain in a warehouse beyond the period specified in sub-section (1) by reason of extension of the aforesaid period or otherwise, interest at such rate as is specified in Section 47 shall be payable, on the amount of duty payable at the time of clearance of the goods in accordance with the provisions of Section 15 on the warehoused goods, for the period from the expiry of the said warehousing period till the date of payment of duty on the warehoused goods:

Provided that the Board may, if it considers it necessary so to do in the public interest, by order and under circumstances of an exceptional nature, to be specified in such order, waive the whole or part of any interest payable under this section in respect of any warehoused goods:

Provided further that the Board may, if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, specify the class of goods in respect of which no interest shall be charged under this section.

Explanation. For the purposes of this section, hundred per cent. export oriented undertaking has the same meaning as in Explanation 2 to sub-section (1) of Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944). .

The Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act) shall be amended in the manner specified in the Second Schedule.

The Central Excise Tariff Act, 1985 (hereinafter referred to as the Central Excise Tariff Act),

(a) shall be amended in the manner specified in the Third Schedule; and

(b) shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, be also amended in the manner specified in the Fourth Schedule.

In the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (hereinafter referred to as the Additional Duties of Excise Act),

(a) in Section 3, for sub-section (3), the following sub-section shall be substituted, namely:

(3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, including those relating to refunds, exemptions from duty, offences and penalties, shall, so far as may be, apply in relation to levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1). ;

(b) the First Schedule shall be amended in the manner specified in the Fifth Schedule.

SERVICE TAX

(1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint.

(3) It shall apply to taxable services provided on or after the commencement of this Chapter.

3[In this Chapter, unless the context otherwise requires,

(1) actuary has the meaning assigned to it in clause (1) of Section 2 of the Insurance Act, 1938 (4 of 1938);

(2) advertisement includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas;

(3) advertising agency means any 4[person] engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant;

5[(3-a) aircraft has the meaning assigned to it in clause (1) of Section 2 of the Aircraft Act, 1934 (22 of 1934);

6[(3-b) aircraft operator means any person who provides the service of transport of goods or passengers by aircraft;]

(3-c) airport has the meaning assigned to it in clause (b) of Section 2 of the Airports Authority of India Act, 1994 (55 of 1994);

(3-d) airports authority means the Airports Authority of India constituted under Section 3 of the Airports Authority of India Act, 1994 (55 of 1994) and also includes any person having the charge of management of an airport or a civil enclave;]

(4) air travel agent means any person engaged in providing any service connected with the booking of passage for travel by air;

(5) Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under Section 129 of the Customs Act, 1962 (52 of 1962);

(6) architect means any person whose name is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;

(7) assessee means a person liable to pay the service tax and includes his agent;

7[(7-a) auction of property includes calling the auction or providing a facility, advertising or illustrating services, pre-auction price estimates, short-term storage services, repair or restoration services in relation to auction of property;]

8[(7-b) associated enterprise has the meaning assigned to it in Section 92-A of the Income Tax Act, 1961 (43 of 1961)];

(8) authorised dealer of foreign exchange has the meaning assigned to authorised person in clause (c) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);

(9) 169[* * *];

9[(9-a) automated teller machine means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions;

(9-b) automated teller machine operations, maintenance or management service means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services;

(9-c) banker to an issue means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;]

(10) banking has the meaning assigned to it in clause (b) of Section 5 of the Banking Regulation Act, 1949 (10 of 1949);

(11) banking company has the meaning assigned to it in clause (a) of Section 45-A of the Reserve Bank of India Act, 1934 (2 of 1934);

10[(12) banking and other financial services means

(a) the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate 11[or commercial concern], namely:

(i) financial leasing services including equipment leasing and hire-purchase;

12[Explanation. For the purposes of this item, financial leasing means a lease transaction where

(i) contract for lease is entered into between two parties for leasing of a specific asset;

(ii) such contract is for use and occupation of the asset by the lessee;

(iii) the lease payment is calculated so as to cover the full cost of the asset together with the interest charges; and

(iv) the lessee is entitled to own, or has the option to own, the asset at the end of the lease period after making the lease payment;]

(ii) 13[* * *]

(iii) merchant banking services;

14[(iv) securities and foreign exchange (forex) broking, and purchase or sale of foreign currency, including money changing];

(v) asset management including portfolio management, all forms of fund management, pension fund management, 15[custodial, depository and trust services;]

(vi) advisory and other auxiliary financial services including investment and portfolio research and advice, advice on mergers and acquisitions and advice on corporate restructuring and strategy;

(vii) provision and transfer of information and data processing; and

16[(viii) banker to an issue services; and

(ix) other financial services, namely, lending, issue of pay order, demand draft, cheque, letter of credit and bill of exchange, transfer of money including telegraphic transfer, mail transfer and electronic transfer, providing bank guarantee, overdraft facility, bill discounting facility, safe deposit locker, safe vaults, operation of bank accounts;]

17[(b) foreign exchange broking and purchase or sale of foreign currency, including money changing provided by a foreign exchange broker or an authorised dealer in foreign exchange or an authorised money changer, other than those covered under sub-clause (a);]

18[Explanation. For the purposes of this clause, it is hereby declared that purchase or sale of foreign currency, including money changing includes purchase or sale of foreign currency, whether or not the consideration for such purchase or sale, as the case may be, is specified separately;]

(13) Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(14) body corporate has the meaning assigned to it in clause (7) of Section 2 of the Companies Act, 1956 (1 of 1956);

(15) broadcasting has the meaning assigned to it in clause (c) of Section 2 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or 19[collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other person on behalf of the said agency] or organisation, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner;

(16) broadcasting agency or organisation means any agency or organisation engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or 20[collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency] or organisation;

21[(17) beauty treatment includes hair cutting, hair dyeing, hair dressing, face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up or such other similar services;]

(18) beauty parlour means any establishment providing beauty treatment services;

22[(19) business auxiliary service means any service in relation to,

(i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or

(ii) promotion or marketing of service provided by the client; or

23[Explanation. 151[* * *]]

(iii) any customer care service provided on behalf of the client; or

(iv) procurement of goods or services, which are inputs for the client; or

24[Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, inputs means all goods or services intended for use by the client;]

25[(v) production or processing of goods for, or on behalf of, the client;]

(vi) provision of service on behalf of the client; or

(vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision,

and includes services as a commission agent, 145[but does not include any activity that amounts to manufacture of excisable goods].

26[Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause,

(a) commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person

(i) deals with goods or services or documents of title to such goods or services; or

(ii) collects payment of sale price of such goods or services; or

(iii) guarantees for collection or payment for such goods or services; or

(iv) undertakes any activities relating to such sale or purchase of such goods or services;

146[(b) excisable goods has the meaning assigned to it in clause (d) of Section 2 of the Central Excise Act, 1944 (1 of 1944);

(c) manufacture has the meaning assigned to it in clause (f) of Section 2 of the Central Excise Act, 1944 (1 of 1944);]

(19-a) business exhibition means an exhibition,

(a) to market; or

(b) to promote; or

(c) to advertise; or

(d) to showcase,

any product or service, intended for the growth in business of the producer or provider of such product or service, as the case may be;]

152[(19-b) business entity includes an association of persons, body of individuals, company or firm but does not include an individual;]

27[(20) cab means

(i) a motorcab, or

(ii) a maxicab, or

(iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward:

Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;]

(21) cable operator has the meaning assigned to it in clause (aa) of Section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);

(22) cable service has the meaning assigned to it in clause (b) of Section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);

28[(23) cargo handling service means loading, unloading, packing or unpacking of cargo and includes,

(a) cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and

(b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking,

but does not include, handling of export cargo or passenger baggage or mere transportation of goods;]

(24) caterer means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion;

29[(24-a) civil enclave has the meaning assigned to it in clause (i) of Section 2 of the Airports Authority of India Act, 1994 (55 of 1994);]

30[(24-b) cleaning activity means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of

(i) commercial or industrial buildings and premises thereof; or

(ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof,

but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying;]

(25) clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent;

170[(25-a) clinical establishment means

(i) a hospital, maternity home, nursing home, dispensary, clinic, sanatorium or an institution, by whatever name called, owned, established, administered or managed by any person or body of persons, whether incorporated or not, having in its establishment the facility of central air-conditioning either in whole or in part of its premises and having more than twenty-five beds for in-patient treatment at any time during the financial year, offering services for diagnosis, treatment or care for illness, disease, injury, deformity, abnormality or pregnancy in any system of medicine; or

(ii) an entity owned, established, administered or managed by any person or body of persons, whether incorporated or not, either as an independent entity or as a part of any clinical establishment referred to in sub-clause (i), which carries out diagnosis of diseases through pathological, bacteriological, genetic, radiological, chemical, biological investigations or other diagnostic or investigative services with the aid of laboratory or other medical equipment,

but does not include an establishment, owned or controlled by

(a) the Government; or

(b) a local authority;

(25-aa) club or association means any person or body of persons providing services, facilities or advantages, primarily to its members, for a subscription or any other amount, but does not include

(i) any body established or constituted by or under any law for the time being in force; or

(ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or

(iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service and are of a charitable, religious or political nature; or

(iv) any person or body of persons associated with press or media;]

(25-b) 153[ commercial or industrial construction ] means

(a) construction of a new building or a civil structure or a part thereof; or

(b) construction of pipeline or conduit; or

(c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or

(d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit,

which is

(i) used, or to be used, primarily for; or

(ii) occupied, or to be occupied, primarily with; or

(iii) engaged, or to be engaged, primarily in,

commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;]

(26) commercial training or coaching means any training or coaching provided by a commercial training or coaching centre;

(27) commercial training or coaching centre means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes 171[* * *];

(28) 31[* * *];

(29) commissioning and installation agency means any agency providing service 32[in relation to erection, commissioning or installation];

(30) computer network has the meaning assigned to it in clause (j) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000);

33[(30-a) construction of complex means

(a) construction of a new residential complex or a part thereof; or

(b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fitting and other similar services; or

(c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex;]

(31) consulting engineer means any professionally qualified engineer or 35[any body corporate or any other firm] who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner 34[to any person] in one or more disciplines of engineering;

(32) convention means a formal meeting or assembly which is not open to the general public, but does not include a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation;

(33) courier agency means 36[any person] engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;

37[(33-a) credit card, debit card, charge card or other payment card service includes any service provided,

(i) by a banking company, financial institution including non-banking financial company or any other person (hereinafter referred to as the issuing bank), issuing such card to a card holder;

(ii) by any person to an issuing bank in relation to such card business, including receipt and processing of application, transfer of embossing data to issuing bank's personalisation agency, automated teller machine personal identification number generation, renewal or replacement of card, change of address, enhancement of credit limit, payment updation and statement generation;

(iii) by any person, including an issuing bank and an acquiring bank, to any other person in relation to settlement of any amount transacted through such card.

Explanation. For the purposes of this sub-clause, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card;

(iv) in relation to joint promotional cards or affinity cards or co-branded cards;

(v) in relation to promotion and marketing of goods and services through such card;

(vi) by a person, to an issuing bank or the holder of such card, for making use of automated teller machines of such person; and

(vii) by the owner of trade marks or brand name to the issuing bank under an agreement, for use of the trade mark or brand name and other services in relation to such card, whether or not such owner is a club or association and the issuing bank is a member of such club or association.

Explanation. For the purposes of this sub-clause, an issuing bank and the owner of trade marks or brand name shall be treated as separate persons;]

(34) credit rating agency means any 38[person] engaged in the business of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form of debt or otherwise, and includes credit rating of any financial obligation, instrument or security, which has the purpose of providing a potential investor or any other person any information pertaining to the relative safety of timely payment of interest or principal;

(35) custom house agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of Section 146 of the Customs Act, 1962 (52 of 1962);

39[(35-a) customs airport means an airport appointed as such under clause (a) of sub-section (1) of Section 7 of the Customs Act, 1962 (52 of 1962);]

(36) data has the meaning assigned to it in clause (o) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000);

40[(36-a) dredging includes removal of material including silt, sediments, rocks, sand, reuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary;]

41[(36-b) design services includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models;

(36-c) development and supply of content includes development and supply of mobile value added services, music, movie clips, ring tones, wall paper, mobile games, data, whether or not aggregated, information, news and animation films;]

(37) dry cleaning includes dry cleaning of apparels, garments or other textile, fur or leather articles;

(38) dry cleaner means any 42[person] providing service in relation to dry cleaning;

(39) electronic form has the meaning assigned to it in clause (r) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000);

43[(39-a) erection, commissioning or installation means any service provided by a commissioning and installation agency, in relation to,

(i) erection, commissioning or installation of plant, 44[machinery, equipment or structures, whether pre-fabricated or otherwise]; or

(ii) installation of

(a) electrical and electronic devices, including wirings or fittings therefor; or

(b) plumbing, drain laying or other installations for transport of fluids; or

(c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or

(d) thermal insulation, sound insulation, fire proofing or water proofing; or

(e) lift and escalator, fire escape staircases or travelators; or

(f) such other similar services;]

(40) event management means any service provided in relation to planning, promotion, organising or presentation of any arts, entertainment, business, 45[sports, marriage or any other event] and includes any consultation provided in this regard;

(41) event manager means any person who is engaged in providing any service in relation to event management in any manner;

(42) facsimile (FAX) means a form of telecommunication by which fixed graphic images, such as printed texts and pictures are scanned and the information converted into electrical signals for transmission over the telecommunication system;

(43) fashion designing includes any activity relating to conceptualising, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto;

(44) fashion designer means any person engaged in providing service in relation to fashion designing;

(45) financial institution has the meaning assigned to it in clause (c) of Section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);

(46) foreign exchange broker includes any authorised dealer of foreign exchange;

46[(46-a) forward contract has the meaning assigned to it in clause (c) of Section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);]

47[(47) franchise means an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved;]

(48) franchisor means any person who enters into franchise with a franchisee and includes any associate of franchisor or a person designated by franchisor to enter into franchise on his behalf and the term franchisee shall be construed accordingly;

(49) general insurance business has the meaning assigned to it in clause (g) of Section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);

(50) goods has the meaning assigned to it in clause (7) of Section 2 of the Sale of Goods Act, 1930 (3 of 1930);

48[(50-a) goods carriage has the meaning assigned to it in clause (14) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(50-b) goods transport agency means any 49[person who] provides service in relation to transport of goods by road and issues consignment note, by whatever name called;]

(51) health and fitness service means service for physical well being such as, sauna and steam bath, turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service;

(52) health club and fitness centre means any establishment, including a hotel or resort, providing health and fitness service;

(53) information has the meaning assigned to it in clause (v) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000);

50[(53-a) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;]

(54) insurance agent has the meaning assigned to it in clause (10) of Section 2 of the Insurance Act, 1938 (4 of 1938);

(55) insurance auxiliary service means any service provided by an actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business or life insurance business and includes risk assessment, claim settlement, survey and loss assessment;

51[(55-a) intellectual property right means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright;

(55-b) intellectual property service means,

(a) transferring 52[temporarily]; or

(b) permitting the use or enjoyment of,

any intellectual property right;]

(56) intermediary or insurance intermediary has the meaning assigned to it in clause (f) of sub-section (1) of Section 2 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999);

53[(56-a) international journey , in relation to a passenger, means his journey from any customs airport on board any aircraft to a place outside India;

(56-b) internet means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols;]

(57) internet cafe means a commercial establishment providing facility for accessing internet;

54[(57-a) internet telecommunication service includes,

(i) internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider,

(ii) internet access services, including provision of a direct connection to the internet and space for the customer's web page,

(iii) provision of telecommunication services, including fax, telephony, audio conferencing and video conferencing, over the internet;]

(58) insurer means any person carrying on the general insurance business or life insurance business 55[and includes a re-insurer];

(59) interior decorator means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer;

56[(59-a) issue means an offer of sale or purchase of securities to, or from, the public or the holder of securities;]

(60) 57[* * *];

(61) life insurance business has the meaning assigned to it in clause (11) of Section 2 of the Insurance Act, 1938 (4 of 1938);

(62) light motor vehicle means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver;

(63) magnetic storage device includes wax blanks, discs or blanks, strips or films for the purpose of original sound recording;

58[(63-a) mailing list compilation and mailing means any service in relation to

(i) compiling and providing list of name, address and any other information from any source; or

(ii) sending document, information, goods or any other material in a packet, by whatever name called, by addressing, stuffing, sealing, metering or mailing,

for, or on behalf of, the client;]

59[(64) management, maintenance or repair means any service provided by

(i) any person under a contract or an agreement; or

(ii) a manufacturer or any person authorised by him, in relation to,

(a) management of properties, whether immovable or not;

(b) maintenance or repair of properties, whether immovable or not; or

(c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;]

60[Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause,

(a) goods includes computer software;

(b) properties includes information technology software;]

61[(65) management or business consultant means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;]

(66) mandap means any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, fixtures, light fittings and floor coverings therein let out for a consideration for organising any official, social or business function;

62[Explanation. For the purposes of this clause, social function includes marriage;]

(67) mandap keeper means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function;

63[Explanation. For the purposes of this clause, social function includes marriage;]

64[(68) manpower recruitment or supply agency means any 65[person] engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, 66[to any other person];]

(69) market research agency means any 65[person] engaged in conducting market research in any manner, in relation to any product, service or utility, including all types of customised and syndicated research services;

(70) maxicab has the meaning assigned to it in clause (22) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(71) motorcab has the meaning assigned to it in clause (25) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(72) motor car has the meaning assigned to it in clause (26) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(73) motor vehicle has the meaning assigned to it in clause (28) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(74) non-banking financial company has the meaning assigned to it in clause (f) of Section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);

(75) on-line information and database access or retrieval means providing data or information, retrievable or otherwise, 67[to any person], in electronic form through a computer network;

68[(75-a) opinion poll means any service designed to secure information on public opinion regarding social, economic, political or other issues;

(75-b) opinion poll agency means any person engaged in providing any service in relation to opinion poll;]

(76) other port has the meaning assigned to port in clause (4) of Section 3 of the Indian Ports Act, 1908 (15 of 1908), but does not include the port defined in clause (81);

69[(76-a) outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than his own 70[but including a place provided by way of tenancy or otherwise by the person receiving such services];]

71[(76-b) packaging activity means packaging of goods including pouch filling, bottling, labelling or imprinting of the package, but does not include any packaging activity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944 (1 of 1944);]

(77) pager means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alpha-numeric messages;

72[(77-a) pandal or shamiana means a place specially prepared or arranged for organising an official, social or business function;

73[Explanation. For the purposes of this clause, social function includes marriage;]

(77-b) pandal or shamiana contractor means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana, and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein;]

154[(77-c) passenger means any person boarding an aircraft in India for performing domestic journey or international journey;]

(78) photography includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photography;

(79) photography studio or agency means any professional photographer or 74[any person] engaged in the business of rendering service relating to photography;

(80) policy holder has the meaning assigned to it in clause (2) of Section 2 of the Insurance Act, 1938 (4 of 1938);

(81) port has the meaning assigned to it in clause (q) of Section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

155[(82) port service means any service rendered within a port or other port, in any manner;]

(83) practising chartered accountant means a person who is a member of the Institute of Chartered Accountants of India and is holding a certificate of practice granted under the provisions of the Chartered Accountants Act, 1949 (38 of 1949) and includes any concern engaged in rendering services in the field of chartered accountancy;

(84) practising cost accountant means a person who is a member of the Institute of Cost and Works Accountants of India and is holding a certificate of practice granted under the provisions of the Cost and Works Accountants Act, 1959 (23 of 1959) and includes any concern engaged in rendering services in the field of cost accountancy;

(85) practising company secretary means a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries Act, 1980 (56 of 1980) and includes any concern engaged in rendering services in the field of company secretaryship;

(86) prescribed means prescribed by rules made under this Chapter;

75[(86-a) programme means any audio or visual matter, live or recorded, which is intended to be disseminated by transmission of electromagnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations;

(86-b) programme producer means 76[any person who] produces a programme on behalf of another person;]

77[(86-c) public relations includes strategic counselling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications;]

78[(86-d) processing and clearing house means any person including the clearing corporation authorised or assigned by a recognised stock exchange, recognised association or a registered association to perform the duties and functions of a clearing house in relation to,

(i) the periodical settlement of contracts for, or relating to, the sale or purchase of securities, goods or forward contracts and differences thereunder;

(ii) the delivery of, and payment for, securities, goods or forward contracts;

(iii) any other matter incidental to, or connected with, securities, goods and forward contracts;]

(87) rail travel agent means any person engaged in providing any service connected with booking of passage for travel by rail;

(88) real estate agent means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant;

(89) real estate consultant means a person who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate;

79[(89-a) recognised association has the meaning assigned to it in clause (j) of Section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);

(89-b) registered association has the meaning assigned to it in clause (jj) of Section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);]

80[(89-c) registrar to an issue means any person carrying on the activities in relation to an issue including collecting application forms from investors, keeping a record of applications and money received from investors or paid to the seller of securities, assisting in determining the basis of allotment of securities, finalising the list of persons entitled to allotment of securities and processing and despatching allotment letters, refund orders or certificates and other related documents;]

(90) recognised stock exchange has the meaning assigned to it in clause (f) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);

81[(90-a) renting of immovable property includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course or furtherance of business or commerce but does not include

(i) renting of immovable property by a religious body or to a religious body; or

(ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre;

82[Explanation-1]. For the purposes of this clause, for use in the course or furtherance of business or commerce includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buildings;]

83[Explanation 2. For the removal of doubts, it is hereby declared that for the purposes of this clause renting of immovable property includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property;]

(91) rent-a-cab scheme operator means any person engaged in the business of renting of cabs;

84[(91-a) residential complex means any complex comprising of

(i) a building or buildings, having more than twelve residential units;

(ii) a common area; and

(iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system,

located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person.

Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause,

(a) personal use includes permitting the complex for use as residence by another person on rent or without consideration;

(b) residential unit means a single house or a single apartment intended for use as a place of residence;]

(92) scientific or technical consultancy means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation, 85[to any person], in one or more disciplines of science or technology;

(93) securities has the meaning assigned to it in clause (h) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);

(94) security agency means any 86[person] engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel;

(95) service tax means tax leviable under the provisions of this Chapter;

87[(95-a) share transfer agent means any person who maintains the record of holders of securities and deals with all matters connected with the transfer or redemption of securities or activities incidental thereto;]

(96) ship means a sea-going vessel and includes a sailing vessel;

88[(96-a) ship management service includes,

(i) the supervision of the maintenance, survey and repair of ship;

(ii) engagement or providing of crews;

(iii) receiving the hire or freight charges on behalf of the owner;

(iv) arrangements for loading and unloading;

(v) providing for victualling or storing of ship;

(vi) negotiating contracts for bunker fuel and lubricating oil;

(vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship;

(viii) the entry of ship in a protection or indemnity association;

(ix) dealing with insurance, salvage and other claims; and

(x) arranging of insurance in relation to ship;]

(97) shipping line means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping;

89[(97-a) site formation and clearance, excavation and earthmoving and demolition includes

(i) drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or

(ii) soil stabilization; or

(iii) horizontal drilling for the passage of cables or drain pipes; or

(iv) land reclamation work; or

(v) contaminated top soil stripping work; or

(vi) demolition and wrecking of building, structure or road,

but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies;]

90[(98) sound recording means recording of sound on any media or device including magnetic storage device, and includes services relating to recording of sound in any manner such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity;]

(99) sound recording studio or agency means any 91[person] engaged in the business of rendering any service relating to sound recording;

92[(99-a) sponsorship includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors;]

(100) steamer agent means any person who undertakes, either directly or indirectly,

(i) to perform any service in connection with the ship's husbandry or dispatch including the rendering of administrative work related thereto; or

(ii) to book, advertise or canvass for cargo for or on behalf of a shipping line; or

(iii) to provide container feeder services for or on behalf of a shipping line;

93[(101) stock-broker means a person, who has either made an application for registration or is registered as a stock-broker 147[* * *], in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);]

(102) storage and warehousing includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage;

(103) 94[* * *]

(104) 95[* * *];

96[(104-a) survey and exploration of mineral means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas;]

97[(104-b) survey and map-making means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;]

98[(104-c) support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, 172[operational or administrative assistance in any manner], formulation of customer service and pricing policies, infrastructural support services and other transaction processing.

Explanation. For the purposes of this clause, the expression infrastructural support services includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security;]

(105) taxable service means any 99[service provided or to be provided],

(a) 100[to any person], by a stock-broker in connection with the sale or purchase of securities listed on a recognised stock exchange;

(b) 101[* * *];

(c) 101[* * *];

(d) to a policy holder 102[or any person], by an insurer carrying on general insurance business in relation to general insurance business;

(e) 103[to any person], by an advertising agency in relation to advertisement, in any manner;

(f) 104[to any person], by a courier agency in relation to door-to-door transportation of time-sensitive documents, goods or articles;

105[(g) to any person, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering including the discipline of computer hardware engineering.

Explanation. For the purposes of this sub-clause, it is hereby declared that services provided by a consulting engineer in relation to advice, consultancy or technical assistance in the disciplines of both computer hardware engineering and computer software engineering shall also be classifiable under this sub-clause;]

(h) 103[to any person], by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods;

(i) to a shipping line, by a steamer agent in relation to a ship's husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services;

(j) 103[to any person], by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner;

106[(k) 103[to any person], by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner];

107[Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate;]

(l) 104[to any person], by an air travel agent in relation to the booking of passage for travel by air;

(m) to 108[any person], by a mandap keeper in relation to the use of mandap in any manner including the facilities 109[provided or to be provided to 110[such person] in relation to such use and also the services, if any, provided or to be provided as a caterer];

(n) to any person, by a tour operator in relation to a tour;

(o) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab;

(p) 103[to any person], by an architect in his professional capacity, in any manner;

(q) 103[to any person], by an interior decorator in relation to planning, design or beautification of spaces, whether man-made or otherwise, in any manner;

111[(r) 103[to any person], by a management or business consultant in connection with the management of any organisation or business, in any manner;]

(s) 103[to any person], by a practising chartered accountant in his professional capacity, in any manner;

(t) 103[to any person], by a practising cost accountant in his professional capacity, in any manner;

(u) 103[to any person], by a practising company secretary in his professional capacity, in any manner;

(v) 103[to any person], by a real estate agent in relation to real estate;

(w) 103[to any person], by a security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity;

(x) 103[to any person], by a credit rating agency in relation to credit rating of any financial obligation, instrument or security;

(y) 103[to any person], by a market research agency in relation to market research of any product, service or utility, in any manner;

(z) 103[to any person], by an underwriter in relation to underwriting, in any manner;

(za) 103[to any person], by a scientist or a technocrat, or any science or technology institution or organisation, in relation to scientific or technical consultancy;

(zb) 104[to any person], by a photography studio or agency in relation to photography, in any manner;

(zc) 103[to any person], by any 112[person] in relation to holding of a convention, in any manner;

(zd) 113[* * *];

(ze) 113[* * *];

(zf) 113[* * *];

(zg) 113[* * *];

(zh) 104[to any person], by 114[any person], in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner;

(zi) 103[to any person], by a video production agency in relation to video-tape production, in any manner;

(zj) 103[to any person], by a sound recording studio or agency in relation to any kind of sound recording;

(zk) to a client, by a broadcasting agency or organisation in relation to broadcasting in any manner and, in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or 115[collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency] or organisation.

Explanation. For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India;

(zl) to a policy holder 116[or any person] or insurer 117[, including re-insurer], by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning general insurance business;

118[(zm) 104[to any person], by a banking company or a financial institution including a non-banking financial company, or any other body corporate or 119[or commercial concern], in relation to banking and other financial services;]

156[(zn) to any person, by any other person, in relation to port services in a port, in any manner:

Provided that the provisions of Section 65-A shall not apply to any service when the same is rendered wholly within the port;]

173[(zo) to any person, by any other person, in relation to any service for repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle other than three wheeler scooter auto-rickshaw and motor vehicle meant for goods carriage;]

(zp) 120[* * *];

(zq) 104[to any person], by a beauty parlour in relation to beauty treatment;

(zr) to any person, by a cargo handling agency in relation to cargo handling services;

(zs) 121[to any person, by a cable operator, including a multi system operator] in relation to cable services;

(zt) 104[to any person], by a dry cleaner in relation to dry cleaning;

(zu) 103[to any person], by an event manager in relation to event management;

(zv) to any person, by a fashion designer in relation to fashion designing;

(zw) to any person, by a health club and fitness centre in relation to health and fitness services;

174[(zx) to a policy holder or any person, by an insurer, including re-insurer carrying on life insurance business;]

(zy) to a policy holder 116[or any person] or insurer 117[, including re-insurer] by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business;

(zz) 104[to any person], by a rail travel agent in relation to booking of passage for travel by rail;

(zza) to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods;

(zzb) to a client, by 122[any person] in relation to business auxiliary service;

(zzc) to any person, by a commercial training or coaching centre in relation to commercial training or coaching;

157[Explanation For the removal of doubts, it is hereby declared that the expression commercial training or coaching centre occurring in this sub-clause and in clauses (26), (27) and (90-a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression commercial training or coaching shall be construed accordingly;]

(zzd) 104[to any person], by a commissioning and installation agency in relation to 123[erection, commissioning or installation];

(zze) to a franchisee, by the franchisor in relation to franchise;

(zzf) to any person, by an internet caf in relation to access of internet;

(zzg) 104[to any person], by any person in relation to 124[management, maintenance or repair];

(zzh) to any person, by a technical testing and analysis agency, in relation to technical testing and analysis;

(zzi) to any person, by a technical inspection and certification agency, in relation to technical inspection and certification;

(zzj) 125[* * *]

126[(zzk) to any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm);]

158[(zzl) to any person, by any other person, in relation to port services in other port, in any manner:

Provided that the provisions of Section 65-A shall not apply to any service when the same is rendered wholly within other port;

(zzm) to any person, by airports authority or by any other person, in any airport or a civil enclave:

Provided that the provisions of Section 65-A shall not apply to any service when the same is rendered wholly within the airport or civil enclave;]

(zzn) to any person, by an aircraft operator, in relation to transport of goods by aircraft;

(zzo) to an exhibitor, by the organiser of a business exhibition, in relation to business exhibition;

(zzp) 104[to any person], by a goods transport agency, in relation to transport of goods by road in a goods carriage;

(zzq) to any person, by 127[any other person], in relation to 128[commercial or industrial construction 159[* * *]];

160[Explanation. For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;]

(zzr) to any person, by the holder of intellectual property right, in relation to intellectual property service;

(zzs) to any person, by an opinion poll agency, in relation to opinion poll;

(zzt) 103[to any person], by an outdoor caterer;

(zzu) to any person, by a programme producer, in relation to a programme;

(zzv) 104[to any person], by any person, in relation to survey and exploration of mineral;

(zzw) 103[to any person], by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, 129[provided or to be provided] as a caterer;

(zzx) 104[to any person], by a travel agent, in relation to the booking of passage for travel;

(zzy) to any person, by a member of a recognised association or a registered association, in relation to a forward contract;]

130[(zzz) to any person, by any other person, in relation to transport of goods other than water, through pipeline or other conduit;

(zzz-a) to any person, by any other person, in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities;

(zzz-b) to any person, by any other person, in relation to dredging;

(zzz-c) to any person, by any other person, other than by an agency under the control of, or authorised by, the Government, in relation to survey and map-making;

(zzz-d) to any person, by any other person, in relation to cleaning activity;

(zzz-e) to its members 175[or any other person], by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount;

(zzz-f) to any person, by any other person, in relation to packaging activity;

(zzz-g) to any person, by any other person, in relation to mailing list compilation and mailing;

(zzz-h) to any person, by any other person, in relation to construction of complex;]

and the term service provider shall be construed accordingly;

161[Explanation. For the purposes of this sub-clause, construction of a complex which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorised by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;]

131[(zzz-i) to any person, by a registrar to an issue, in relation to sale or purchase of securities;

(zzz-j) to any person, by a share transfer agent, in relation to securities;

(zzz-k) to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner;

(zzz-l) to a banking company or a financial institution including a non-banking financial company or any other body corporate or a firm, by any person, in relation to recovery of any sums due to such banking company or financial institution, including a non-banking financial company, or any other body corporate or a firm, in any manner;

(zzz-m) to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation.

Explanation 1. For the purposes of this sub-clause, sale of space or time for advertisement includes,

(i) providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet;

(ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and

(iii) aerial advertising.

132[Explanation 2. For the purposes of this sub-clause, print media means,

(i) newspaper as defined in sub-section (1) of Section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);

(ii) book as defined in sub-section (1) of Section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;]

162[(zzz-n) to any person, by any other person receiving sponsorship, in relation to such sponsorship, in any manner;

(zzz-o) to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for domestic journey or international journey;]

148[(zzz-p) to any person, by any other person, in relation to transport of goods by rail, in any manner;]

(zzz-q) to any person, by any other person, in relation to support services of business or commerce, in any manner;

(zzz-r) to any person, by any other person, in relation to auction of property, movable or immovable, tangible or intangible, in any manner, but does not include auction of property under the directions or orders of a court of law or auction by the Government;

163[Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, auction by the Government means the Government property being auctioned by any person acting as auctioneer;]

(zzz-s) to any person, by any other person, in relation to managing the public relations of such person, in any manner;

(zzz-t) to any person, under a contract or an agreement, by any other person, in relation to ship management service;

(zzz-u) to any person, by any other person, in relation to 133[internet telecommunication service];

(zzz-v) to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship.

Explanation. For the purposes of this sub-clause, cruise ship means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage;

(zzz-w) to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner;

134[* * *]

135[(zzz-x) to any person, by the telegraph authority in relation to telecommunication service;

(zzz-y) to any person, by any other person in relation to mining of mineral, oil or gas;

(zzz-z) 164[to any person, by any other person, by renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce.]

Explanation 1. For the purposes of this sub-clause, immovable property includes

(i) building and part of a building, and the land appurtenant thereto;

(ii) land incidental to the use of such building or part of a building;

(iii) the common or shared areas and facilities relating thereto; and

(iv) in case of a building located in a complex or an industrial estate, all common areas and facilities relating thereto, within such complex or estate,

but does not include

(a) vacant land solely used for agriculture, aquaculture, farming, forestry, animal husbandry, mining purposes;

(b) vacant land, whether or not having facilities clearly incidental to the use of such vacant land;

(c) land used for educational, sports, circus, entertainment and parking purposes; and

(d) building used solely for residential purposes and buildings used for the purposes of accommodation, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilities.

165[(v) vacant land, given on lease or license for construction of building or temporary structure at a later stage to be used for furtherance of business or commerce;]

Explanation 2. For the purposes of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce;

(zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams.

Explanation. For the purposes of this sub-clause, works contract means a contract wherein,

(i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and

(ii) such contract is for the purposes of carrying out,

(a) erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or

(b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or

(c) construction of a new residential complex or a part thereof; or

(d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or

(e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects;

(zzzzb) to any person, by any other person in relation to development and supply of content for use in telecommunication services, advertising agency services and on-line information and database access or retrieval services;

(zzzzc) to any person, by any other person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm), in relation to asset management including portfolio management and all forms of fund management;

(zzzzd) to any person, by any other person in relation to design services,

but does not include service provided by

(i) an interior decorator referred to in sub-clause (q); and

(ii) a fashion designer in relation to fashion designing referred to in sub-clause (zv);]

136[(zzzze) to any person, by any other person in relation to information technology software 166[* * *], including,

(i) development of information technology software,

(ii) study, analysis, design and programming of information technology software,

(iii) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software,

(iv) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specifications for a database design, guidance and assistance during the start-up phase of a new system, specifications to secure a database, advice on proprietary information technology software,

(v) 149[providing] the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products,

(vi) 149[providing] the right to use information technology software supplied electronically;

(zzzzf) to a policy holder, by an insurer carrying on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme.

Explanation. For the purposes of this sub-clause,

(i) management of segregated fund of unit linked insurance business by the insurer shall be deemed to be the service provided by the insurer to the policy holder in relation to management of investment under unit linked insurance business;

167[(ii) the gross amount charged by the insurer from the policy holder for the said service provided or to be provided shall be equal to the maximum amount fixed by the Insurance Regulatory and Development Authority established under Section 3 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999), as fund management charges for unit linked insurance plan or the actual amount charged for the said purpose by the insurer from the policy holder, whichever is higher;]

(zzzzg) to any person, by a recognised stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities;

(zzzzh) to any person, by a recognised association or a registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or forward contracts and includes services provided in relation to trading, processing, clearing and settlement of transactions in goods or forward contracts;

(zzzzi) to any person, by a processing and clearing house in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts;

(zzzzj) to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances;]

150[(zzzzk) to any person, by any other person, in relation to cosmetic surgery or plastic surgery, but does not include any surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma;

(zzzzl) to any person, by any other person, in relation to transport of

(i) coastal goods;

(ii) goods through national waterway; or

(iii) goods through inland water.

Explanation. For the purposes of this sub-clause,

(a) coastal goods has the meaning assigned to it in clause (7) of Section 2 of the Customs Act, 1962 (52 of 1962);

(b) national waterway has the meaning assigned to it in clause (h) of Section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985);

(c) inland water has the meaning assigned to it in clause (b) of Section 2 of the Inland Vessels Act, 1917 (1 of 1917);

176[(zzzzm)(i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner;

(ii) to any business entity, by any person, in relation to representational services before any court, tribunal or authority;

(iii) to any business entity, by an arbitral tribunal, in respect of arbitration.

Explanation. For the purposes of this item, the expressions arbitration and arbitral tribunal shall have the meanings respectively assigned to them in the Arbitration and Conciliation Act, 1996 (26 of 1996);]

168[(zzzzn) to any person, by any other person, for promotion, marketing, organising or in any other manner assisting in organising games of chance, including lottery, Bingo or Lotto in whatever form or by whatever name called, whether or not conducted through internet or other electronic networks;

177[(zzzzo) to any person,

(i) by a clinical establishment; or

(ii) by a doctor, not being an employee of a clinical establishment, who provides services from such premises for diagnosis, treatment or care for illness, disease, injury, deformity, abnormality or pregnancy in any system of medicine;]

(zzzzp) to any business entity, by any other person, in relation to storing, keeping or maintaining of medical records of employees of a business entity;

(zzzzq) to any person, by any other person, through a business entity or otherwise, under a contract for promotion or marketing of a brand of goods, service, event or endorsement of name, including a trade name, logo or house mark of a business entity by appearing in advertisement and promotional event or carrying out any promotional activity for such goods, service or event.

Explanation. For the purposes of this sub-clause, brand includes symbol, monogram, label, signature or invented words which indicate connection with the said goods, service, event or business entity;

(zzzzr) to any person, by any other person, by granting the right or by permitting commercial use or exploitation of any event including an event relating to art, entertainment, business, sports or marriage organised by such other person;

(zzzzs) to any person, by an electricity exchange, by whatever name called, approved by the Central Electricity Regulatory Commission constituted under Section 76 of the Electricity Act, 2003 (36 of 2003), in relation to trading, processing, clearing or settlement of spot contracts, term ahead contracts, seasonal contracts, derivatives or any other electricity related contract;

(zzzzt) to any person, by any other person, for

(a) transferring temporarily; or

(b) permitting the use or enjoyment of,

any copyright defined in the Copyright Act, 1957 (14 of 1957), except the rights covered under sub-clause (a) of clause (1) of Section 13 of the said Act;

(zzzzu) to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include service covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place.

Explanation. For the purposes of this sub-clause, preferential location means any location having extra advantage which attracts extra payment over and above the basic sale price;]

178[(zzzzv) to any person, by a restaurant, by whatever name called, having the facility of air-conditioning in any part of the establishment, at any time during the financial year, which has licence to serve alcoholic beverages, in relation to serving of food or beverage, including alcoholic beverages or both, in its premises;

(zzzzw) to any person by a hotel, inn, guest house, club or camp-site, by whatever name called, for providing of accommodation for a continuous period of less than three months;]

(106) technical testing and analysis means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or 137[information technology software or] any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals;

138[Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause, technical testing and analysis includes testing and analysis undertaken for the purpose of clinical testing of drugs and formulations; but does not include testing or analysis for the purpose of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals;]

(107) technical testing and analysis agency means any agency or person engaged in providing service in relation to technical testing and analysis;

(108) technical inspection and certification means inspection or examination of goods or 139[process or material or information technology software] or any immovable property to certify that such goods or 139[process or material or information technology software] or immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristic or parameters, but does not include any service in relation to inspection and certification of pollution levels;

(109) technical inspection and certification agency means any agency or person engaged in providing service in relation to technical inspection and certification;

140[(109-a) telecommunication service means service of any description provided by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligence or information of any nature, by wire, radio, optical, visual or other electro-magnetic means or systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception by a person who has been granted a licence under the first proviso to sub-section (1) of Section 4 of the Indian Telegraph Act, 1885 (13 of 1885) and includes

(i) voice mail, data services, audio tex services, video tex services, radio paging;

(ii) fixed telephone services including provision of access to and use of the public switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to and from national and international destinations;

(iii) cellular mobile telephone services including provision of access to and use of switched or non-switched networks for the transmission of voice, data and video, inbound and outbound roaming service to and from national and international destinations;

(iv) carrier services including provision of wired or wireless facilities to originate, terminate or transit calls, charging for interconnection, settlement or termination of domestic or international calls, charging for jointly used facilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a dedicated link including a speech circuit, data circuit or a telegraph circuit;

(v) provision of call management services for a fee including call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail, voice menus and video conferencing;

(vi) private network services including provision of wired or wireless telecommunication link between specified points for the exclusive use of the client;

(vii) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and

(viii) communication through facsimile, pager, telegraph and telex,

but does not include service provided by

(a) any person in relation to on-line information and database access or retrieval or both referred to in sub-clause (zh) of clause (105);

(b) a broadcasting agency or organisation in relation to broadcasting referred to in sub-clause (zk) of clause (105); and

(c) any person in relation to 141[internet telecommunication service] referred to in sub-clause (zzzu) of clause (105);]

(110) telegraph has the meaning assigned to it in clause (1) of Section 3 of the Indian Telegraph Act, 1885 (13 of 1885);

(111) telegraph authority has the meaning assigned to it in clause (6) of Section 3 of the Indian Telegraph Act, 1885 (13 of 1885) and includes a person who has been granted a licence under the first proviso to sub-section (1) of Section 4 of that Act;

(112) telex means a typed communication by using teleprinters through telex exchanges;

(113) tour means a journey from one place to another irrespective of the distance between such places;

(114) tourist vehicle has the meaning assigned to it in clause (43) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

142[(115) tour operator means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 (53 of 1988) or the rules made thereunder.

Explanation. For the purposes of this clause, the expression tour does not include a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;]

(115-a) travel agent means any person engaged in providing any service connected with booking of passage for travel, but does not inlcude air travel agent and rail travel agent;]

(116) underwriter has the meaning assigned to it in clause (f) of Rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993;

(117) underwriting has the meaning assigned to it in clause (g) of Rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993;

(118) vessel has the meaning assigned to it in clause (z) of Section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

(119) video production agency means any professional videographer or any commercial concern engaged in the business of rendering services relating to video-tape production;

143[(120) video-tape production means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking any video post-production activity, in any manner];

(121) words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise.]

144[Explanation. For the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration:]

179[Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.]

180[65-A. Classification of taxable services. (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of Section 65;

(2) When for any reason, a taxable service is, prima facie, classifiable under two or more sub-clauses of clause (105) of Section 65, classification shall be effected as follows:

(a) the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description;

(b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, insofar as this criterion is applicable;

(c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merit consideration.]

181[(3) The provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.]

182[65-B. Interpretations. In the chapter, unless the context otherwise requires,

(1) actionable claim shall have the meaning assigned to it in Section 3 of the Transfer of Property Act, 1882 (4 of 1882);

(2) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;

(3) agriculture means the cultivation of plants and rearing of all life-forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products;

(4) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training;

(5) agricultural produce means any produce of agriculture on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;

(6) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;

(7) aircraft has the meaning assigned to it in clause (1) of Section 2 of the Aircraft Act, 1934 (22 of 1934);

(8) airport has the meaning assigned to it in clause (b) of Section 2 of the Airports Authority of India Act, 1994 (55 of 1994);

(9) 186[* * *]

(10) Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under Section 129 of the Customs Act, 1962 (52 of 1962);

(11) 194[* * *]

(12) assessee means a person liable to pay tax and includes his agent;

(13) associated enterprise shall have the meaning assigned to it in Section 92-A of the Income Tax Act, 1961 (43 of 1961);

(14) authorised dealer of foreign exchange shall have the meaning assigned to authorised person in clause (c) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);

(15) betting or gambling means putting on stake something of value, particularly money, with consciousness of risk and hope of gain on the outcome of a game or a contest, whose result may be determined by chance or accident, or on the likelihood of anything occurring or not occurring;

(16) Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(17) business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession;

(18) Central Electricity Authority means the authority constituted under Section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);

(19) Central Transmission Utility shall have the meaning assigned to it in clause (10) of Section 2 of the Electricity Act, 2003 (36 of 2003);

(20) courier agency means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;

(21) customs station shall have the meaning assigned to it in clause (13) of Section 2 of the Customs Act, 1962 (52 of 1962);

(22) declared service means any activity carried out by a person for another person for consideration and declared as such under Section 66-E;

(23) electricity transmission or distribution utility means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;

187[(23-A) foreman of chit fund shall have the same meaning as is assigned to the term foreman in clause (j) of Section 2 of the Chit Funds Act, 1982 (40 of 1982);]

(24) 188[* * *]

(25) goods means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;

(26) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;

189[(26-A) Government means the Departments of the Central Government, a State Government and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with Article 150 of the Constitution or the rules made thereunder;]

(27) India means,

(a) the territory of the Union as referred to in clauses (2) and (3) of Article 1 of the Constitution;

(b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976);

(c) the seabed and the subsoil underlying the territorial waters;

(d) the air space above its territory and territorial waters; and

(e) the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof;

(28) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;

(29) inland waterways means national waterways as defined in clause (h) of Section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of Section 2 of the Inland Vessels Act, 1917 (1 of 1917);

(30) interest means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised;

(31) local authority means

(a) a Panchayat as referred to in clause (d) of Article 243 of the Constitution;

(b) a Municipality as referred to in clause (e) of Article 243-P of the Constitution;

(c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the 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 of the Constitution; or

(g) a regional council constituted under Article 371-A of the Constitution;

190[(31-A) lottery distributor or selling agent means a person appointed or authorised by a State for the purposes of promoting, marketing, selling or facilitating in organising lottery of any kind, in any manner, organised by such State in accordance with the provisions of the Lotteries (Regulation) Act, 1998 (17 of 1998);]

(32) metered cab means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder 184[but does not include radio taxi];

(33) money means Indian legal tender, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any such similar instrument but shall not include any currency that is held for its numismatic value;

(34) negative list means the services which are listed in Section 66-D;

(35) non-taxable territory means the territory which is outside the taxable territory;

(36) notification means notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly;

(37) person includes,

(i) an individual,

(ii) a Hindu Undivided Family,

(iii) a company,

(iv) a society,

(v) a limited liability partnership,

(vi) a firm,

(vii) an association of persons or body of individuals, whether incorporated or not,

(viii) Government,

(ix) a local authority, or

(x) every artificial juridical person, not falling within any of the preceding sub-clauses;

(38) port has the meaning assigned to it in clause (q) of Section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of Section 3 of the Indian Ports Act, 1908 (15 of 1908);

(39) prescribed means prescribed by rules made under this chapter;

185[(39-a) print media means,

(i) book as defined in sub-section (1) of Section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;

(ii) newspaper as defined in sub-section (1) of Section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);]

(40) process amounting to manufacture or production of goods means a process on which duties of excise are leviable under Section 3 of the Central Excise Act, 1944 (1 of 1944) 183[or the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955)] or any process amounting to manufacture of 191[* * *] opium, Indian hemp and other narcotic drugs and narcotics on which duties of excise are leviable under any State Act for the time being in force;

(41) renting means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;

(42) Reserve Bank of India means the bank established under Section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);

(43) securities has the meaning assigned to it in clause (h) of Section 2 of the Securities Contract (Regulation) Act, 1956 (42 of 1956);

(44) service means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include

(a) an activity which constitutes merely,

(i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or

(ii) such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29-A) of Article 366 of the Constitution; or

(iii) a transaction in money or actionable claim;

(b) a provision of service by an employee to the employer in the course of or in relation to his employment;

(c) fees taken in any court or tribunal established under any law for the time being in force.

Explanation 1. For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply to,

(A) the functions performed by the Members of Parliament, Members of State Legislative, Members of Panchayats, Members of Municipalities and Members of other local authorities who receive any consideration in performing the functions of that office as such member; or

(B) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or

(C) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or State Governments or local authority and who is not deemed as an employee before the commencement of this section.

192[Explanation 2. For the purposes of this clause, the expression transaction in money or actionable claim shall not include

(i) any activity relating to 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;

(ii) any activity carried out, for a consideration, in relation to, or for facilitation of, a transaction in money or actionable claim, including the activity carried out

195[(a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998 (17 of 1998);]

(b) by a foreman of chit fund for conducting or organising a chit in any manner.]

Explanation 3. For the purposes of this chapter,

(a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons;

(b) an establishment of a person in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons.

Explanation 4. A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an establishment in that territory;

(45) Special Economic Zone has the meaning assigned to it in clause (za) of Section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(46) Stage Carriage shall have the meaning assigned to it in clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(47) State Electricity Board means the Board constituted under Section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);

(48) State Transmission Utility shall have the meaning assigned to it in clause (67) of Section 2 of the Electricity Act, 2003 (36 of 2003);

(49) 193[* * *]

(50) tax means service tax leviable under the provisions of this chapter;

(51) taxable service means any service on which service tax is leviable under Section 66-B;

(52) taxable territory means the territory to which the provisions of this chapter apply;

(53) vessel has the meaning assigned to it in clause (z) of Section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

(54) works contract means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property;

(55) words and expressions used but not defined in this chapter and defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise.]

196[66. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. of the value of taxable services referred to in sub-clauses (a), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zq), (zr), (zs), (zt), (zu), (zv), (zw), (zx), (zy), (zz), (zza), (zzb), (zzc), (zzd), (zze), (zzf), (zzg), (zzh), (zzi), (zzk), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzr), (zzs), (zzt), (zzu), (zzv), (zzw), (zzx), (zzy), (zzz), (zzza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg), (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv), (zzzw), (zzzx), (zzzy), (zzzz), (zzzza), (zzzzb), (zzzzc) 197[(zzzzd), (zzzze), (zzzzf), (zzzzg), (zzzzh), (zzzzi) 198[, (zzzzj), (zzzzk), (zzzzl) 199[, (zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt) 200[, (zzzz-u), (zzzz-v) and (zzzz-w)]]] of clause (105) of Section 65 and collected in such manner as may be prescribed:]

201[Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.]

202[66-A. Charge of service tax on services received from outside India. (1) Where any service specified in clause (105) of Section 65 is,

(a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and

(b) received by a person (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India,

such service shall, for the purposes of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply:

Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub-section shall not apply:

Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided.

(2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purposes of this section.

Explanation 1. A person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country.

Explanation 2. Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.]

203[(3) The provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.]

204[66-B. Charge of service tax on and after Finance Act, 2012. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of 205[fourteen per cent] on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.]

206[66-BA. Reference to Section 66 to be construed as reference to Section 66-B. (1) For the purpose of levy and collection of service tax, any reference to Section 66 in the Finance Act, 1994 (32 of 1994) or any other Act for the time being in force, shall be construed as reference to Section 66-B thereof.

(2) The provisions of this section shall be deemed to have come into force on the 1st day of July, 2012.]

207[66-C. Determination of place of provision of service. (1) The Central Government may, having regard to the nature and description of various services, by rules made in this regard, determine the place where such services are provided or deemed to have been provided or agreed to be provided or deemed to have been agreed to be provided.

(2) Any rule made under sub-section (1) shall not be invalid merely on the ground that either the service provider or the service receiver or both are located at a place being outside the taxable territory.]

208[66-D. Negative list of services. The negative list shall comprise of the following services, namely

(a) services by Government or a local authority excluding the following services to the extent they are not covered elsewhere

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers; or

(iv) 212[any service], other than services covered under clauses (i) to (iii) above, provided to business entities;

(b) services by the Reserve Bank of India;

(c) services by a foreign diplomatic mission located in India;

(d) services relating to agriculture or agricultural produce by way of

(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or 209[* * *] testing;

(ii) supply of farm labour;

(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(v) loading, unloading, packing, storage or warehousing of agricultural produce;

(vi) agricultural extension services;

(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;

(e) trading of goods;

213[(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;]

210[(g) selling of space for advertisements in print media;]

(h) service by way of access to a road or a bridge on payment of toll charges;

(i) betting, gambling or lottery;

214[Explanation. For the purposes of this clause, the expression betting, gambling or lottery shall not include the activity specified in Explanation 2 to clause (44) of Section 65-B;]

(j) 215[* * *]

(k) transmission or distribution of electricity by an electricity transmission or distribution utility;

(l) 216[* * *]

(m) services by way of renting of residential dwelling for use as residence;

(n) services by way of

(i) extending deposits, loans or advances insofar as the consideration is represented by way of interest or discount;

(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers;

(o) service of transportation of passengers, with or without accompanied belongings, by

(i) 217[* * *]

(ii) railways in a class other than

(A) first class; or

(B) an airconditioned coach;

(iii) metro, monorail or tramway;

(iv) inland waterways;

(v) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

211[(vi) metered cabs or auto rickshaws;]

(p) services by way of transportation of goods

(i) by road except the services of

(A) a goods transportation agency; or

(B) a courier agency;

(ii) 218[* * *]

(iii) by inland waterways;

(q) funeral, burial, crematorium or mortuary services including transportation of the deceased.]

219[66-E. Declared services. The following shall constitute declared services, namely

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority.

Explanation. For the purposes of this clause,

(I) the expression competent authority means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely

(A) architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or

(B) chartered engineer registered with the Institution of Engineers (India); or

(C) licensed surveyor of the respective local body of the city or town or village or development or planning authority;

(II) the expression construction includes additions, alterations, replacements or remodelling of any existing civil structure;

(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;

(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;

(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;

(f) transfer of goods by way of hiring, leasing licensing or in any such manner without transfer of right to use such goods;

(g) activities in relation to delivery of goods on hire-purchase or any system of payment by instalments;

(h) service portion in the execution of a works contract;

(i) service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity.]

220[(j) assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers thereof.]

221[66-F. Principles of interpretation of specified descriptions of services or bundled services. (1) Unless otherwise specified, reference to a service (herein referred to as main service) shall not include reference to a service which is used for providing main service.

222[Illustration. The services by the Reserve Bank of India, being the main service within the meaning of clause (b) of Section 66-D, does not include any agency service provided or agreed to be provided by any bank to the Reserve Bank of India. Such agency service, being input service, used by the Reserve Bank of India for providing the main service, for which the consideration by way of fee or commission or any other amount is received by the agent bank, does not get excluded from the levy of service tax by virtue of inclusion of the main service in clause (b) of the negative list in Section 66-D and hence, such service is leviable to service tax.]

(2) Where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.

(3) Subject to the provisions of sub-section (2), the taxability of a bundled service shall be determined in the following manner, namely

(a) if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which gives such bundle its essential character;

(b) if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which results in highest liability of service tax.

Explanation. For the purposes of sub-section (3), the expression bundled service means a bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services.]

223[(1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall,

(i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him;

(ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money as, with the addition of service tax charged, is equivalent to the consideration;

(iii) in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner.

(2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged.

(3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after the provision of such service.

(4) Subject to the provisions of sub-sections (1), (2) and (3), the value shall be determined in such manner as may be prescribed.

Explanation. For the purposes of this section,

226[(a) consideration includes

(i) any amount that is payable for the taxable services provided or to be provided;

(ii) any reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service, except in such circumstances, and subject to such conditions, as may be prescribed;

(iii) any amount retained by the lottery distributor or selling agent from gross sale amount of lottery ticket in addition to the fee or commission, if any, or, as the case may be, the discount received, that is to say, the difference in the face value of lottery ticket and the price at which the distributor or selling agent gets such ticket.]

(b) 225[* * *]

(c) gross amount charged includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and 224[book adjustment, and any amount credited or debited, as the case may be, to any account, whether called Suspense account or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise.]

227[67-A. Date of determination of rate of tax, value of taxable service and rate of exchange. 229[(1)] The rate of service tax, value of a taxable service and rate of exchange, if any, shall be the rate of service tax or value of a taxable service or rate of exchange, as the case may be, in force or as applicable at the time when the taxable service has been provided or agreed to be provided.

228[Explanation. For the purposes of this section, rate of exchange means the rate of exchange determined in accordance with such rules as may be prescribed.]]

230[(2) The time or the point in time with respect to the rate of service tax shall be such as may be prescribed.]

231[(1) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed:

232[Provided that

(i) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent for the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998; or

(ii) in relation to services provided by goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage for the period commencing on an from the 16th day of November, 1997 and ending with the 2nd day of June, 1998,

shall be deemed always to have been a person liable to pay service tax, for such services provided to him, to the credit of the Central Government.]

(2) Notwithstanding anything contained in sub-section (1), in respect of 233[such taxable services as may be notified] by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in Section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service:]

234[Provided that the Central Government may notify the service and the extent of service tax which shall be payable by such person and the provisions of this chapter shall apply to such person to the extent so specified and the remaining part of the service tax shall be paid by the service provider.]

235[236 [(1)] Every person liable to pay the service tax under this Chapter or the rules made thereunder shall, within such time and in such manner and in such form as may be prescribed, make an application for registration to the 237 [Superintendent of Central Excise].]

238[(2) The Central Government may, by notification in the Official Gazette, specify such other person or class of persons, who shall make an application for registration within such time and in such manner and in such form as may be prescribed.]

239[240 [(1)] Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency 241[and with such late fee not exceeding 243[twenty thousand rupees], for delayed furnishing of return, as may be prescribed.]

242[(2) The person or class of persons notified under sub-section (2) of Section 69, shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency as may be prescribed.]

244[(1) Without prejudice to the provisions of Section 70, the Board may, by notification in the Official Gazette, frame a Scheme for the purposes of enabling any person or class of persons to prepare and furnish a return under Section 70, and authorise a Service Tax Return Preparer to act as such under the Scheme.

(2) A Service Tax Return Preparer shall assist the person or class of persons to prepare and furnish the return in such manner as may be specified in the Scheme framed under this section.

(3) For the purposes of this section,

(a) Service Tax Return Preparer means any individual, who has been authorised to act as a Service Tax Return Preparer under the Scheme framed under this section;

(b) person or class of persons means such person, as may be specified in the Scheme, who is required to furnish a return required to be filed under Section 70.

(4) The Scheme framed by the Board under this section may provide for the following, namely:

(a) the manner in which and the period for which the Service Tax Return Preparer shall be authorised under sub-section (1);

(b) the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Service Tax Return Preparer;

(c) the code of conduct for the Service Tax Return Preparer;

(d) the duties and obligations of the Service Tax Return Preparer;

(e) the circumstances under which the authorisation given to a Service Tax Return Preparer may be withdrawn;

(f) any other matter which is required to be, or may be, specified by the Scheme for the purposes of this section.]

245[71-A. Filing of return by certain customers. Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of Section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the Central Excise Officer within six months from the day on which the Finance Bill, 2003 receives the assent of the President in the prescribed manner on the basis of the self-assessment of the service tax and the provisions of Section 71 shall apply accordingly.]

246[If any person, liable to pay service tax,

(a) fails to furnish the return under Section 70;

(b) having made a return, fails to assess the tax in accordance with the provisions of this chapter or rules made thereunder,

the Central Excise Officer, may require the person to produce such accounts, documents or other evidence as he may deem necessary and after taking into account all the relevant material which is available or which he has gathered, shall by an order in writing, after giving the person an opportunity of being heard, make the assessment of the value of taxable service to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment.]

247[72-A. Special audit. (1) If the Commissioner of Central Excise, has reasons to believe that any person liable to pay service tax (herein referred to as such person ),

(i) has failed to declare or determine the value of a taxable service correctly; or

(ii) has availed and utilised credit of duty or tax paid

(a) which is not within the normal limits having regard to the nature of taxable service provided, the extent of capital goods used or the type of inputs or input services used, or any other relevant factors as he may deem appropriate; or

(b) by means of fraud, collusion, or any wilful misstatement or suppression of facts; or

(iii) has operations spread out in multiple locations and it is not possible or practicable to obtain a true and complete picture of his accounts from the registered premises falling under the jurisdiction of the said Commissioner,

he may direct such person to get his accounts audited by a chartered accountant or cost accountant nominated by him, to the extent and for the period as may be specified by the Commissioner.

(2) The chartered accountant or cost accountant referred to in sub-section (1) shall, within the period specified by the said Commissioner, submit a report duly signed and certified by him to the said Commissioner mentioning therein such other particulars as may be specified by him.

(3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of such person have been audited under any other law for the time being in force.

(4) The person liable to pay tax shall be given an opportunity of being heard in respect of any material gathered on the basis of the audit under sub-section (1) and proposed to be utilised in any proceeding under the provisions of this chapter or rules made thereunder.

Explanation. For the purposes of this section,

(i) chartered accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949);

(ii) cost accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).]

248[(1) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the 249 [Central Excise Officer] may, within 263[thirty months] from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice:

Provided that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of

(a) fraud; or

(b) collusion; or

(c) wilful mis-statement; or

(d) suppression of facts; or

(e) contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service tax,

by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words 263[thirty months] , the words five years had been substituted.

Explanation. Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of 263[thirty months] or five years, as the case may be.

258[(1-A) Notwithstanding anything contained in sub-section (1) (except the period of 263[thirty months] of serving the notice for recovery of service tax), the Central Excise Officer may serve, subsequent to any notice or notices served under that sub-section, a statement, containing the details of service tax not levied or paid or short levied or short paid or erroneously refunded for the subsequent period, on the person chargeable to service tax, then, service of such statement shall be deemed to be service of notice on such person, subject to the condition that the grounds relied upon for the subsequent period are same as are mentioned in the earlier notices.]

261[(1-B) Notwithstanding anything contained in sub-section (1), in a case where the amount of service tax payable has been self-assessed in the return furnished under sub-section (1) of Section 70, but not paid either in full or in part, the same shall be recovered along with interest thereon in any of the modes specified in Section 87, without service of notice under sub-section (1).]

(2) The 250[Central Excise Officer] shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of service tax due from, or erroneously refunded to, such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined:

257[* * *].]

259[(2-A) Where any appellate authority or tribunal or court concludes that the notice issued under the proviso to sub-section (1) is not sustainable for the reason that the charge of,

(a) fraud; or

(b) collusion; or

(c) wilful mis-statement; or

(d) suppression of facts; or

(e) contravention of any of the provisions of this Chapter or the rules made thereunder with intent to evade payment of service tax,

has not been established against the person chargeable with the service tax, to whom the notice was issued, the Central Excise Officer shall determine the service tax payable by such person for the period of 263[thirty months], as if the notice was issued for the offences for which limitation of 263[thirty months] applies under sub-section (1).]

(3) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the 251 [Central Excise Officer] of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid:

Provided that the 252[Central Excise Officer] may determine the amount of short-payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the 253[Central Excise Officer] shall proceed to recover such amount in the manner specified in this section, and the period of 263[thirty months] referred to in sub-section (1) shall be counted from the date of receipt of such information of payment.

255[Explanation-1]. For the removal of doubts, it is hereby declared that the interest under Section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the 254 [Central Excise Officer], but for this sub-section.

256[Explanation-2. For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service tax under this sub-section and interest thereon.]

(4) Nothing contained in sub-section (3) shall apply to a case where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of

(a) fraud; or

(b) collusion; or

(c) wilful mis-statement; or

(d) suppression of facts; or

(e) contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service tax.

(4-A) 262[* * *]

260[(4-B) The Central Excise Officer shall determine the amount of service tax due under sub-section (2)

(a) within six months from the date of notice where it is possible to do so, in respect of cases 264[falling under] sub-section (1);

(b) within one year from the date of notice, where it is possible to do so, in respect of cases falling under the proviso to sub-section (1) or the proviso to sub-section (4-A).]

(5) The provisions of sub-section (3) shall not apply to any case where the service tax had become payable or ought to have been paid before the 14th day of May, 2003.

(6) For the purposes of this section, relevant date means,

(i) in the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid

(a) where under the rules made under this chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed;

(b) where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules;

(c) in any other case, the date on which the service tax is to be paid under this chapter or the rules made thereunder;

(ii) in a case where the service tax is provisionally assessed under this chapter or the rules made thereunder, the date of adjustment of the service tax after the final assessment thereof;

(iii) in a case where any sum, relating to service tax, has erroneously been refunded, the date of such refund.]

265[73-A. Service tax collected from any person to be deposited with Central Government. (1) Any person who is liable to pay service tax under the provisions of this Chapter or the rules made thereunder, and has collected any amount in excess of the service tax assessed or determined and paid on any taxable service under the provisions of this Chapter or the rules made thereunder from the recipient of taxable service in any manner as representing service tax, shall forthwith pay the amount so collected to the credit of the Central Government.

(2) Where any person who has collected any amount, which is not required to be collected, from any other person, in any manner as representing service tax, such person shall forthwith pay the amount so collected to the credit of the Central Government.

(3) Where any amount is required to be paid to the credit of the Central Government under sub-section (1) or sub-section (2) and the same has not been so paid, the Central Excise Officer shall serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government.

(4) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (3), determine the amount due from such person, not being in excess of the amount specified in the notice, and thereupon such person shall pay the amount so determined.

(5) The amount paid to the credit of the Central Government under sub-section (1) or sub-section (2) or sub-section (4), shall be adjusted against the service tax payable by the person on finalisation of assessment or any other proceeding for determination of service tax relating to the taxable service referred to in sub-section (1).

(6) Where any surplus amount is left after the adjustment under sub-section (5), such amount shall either be credited to the Consumer Welfare Fund referred to in Section 12-C of the Central Excise Act, 1944 (1 of 1944) or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of Section 11-B of the said Act and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Central Excise Officer for the refund of such surplus amount.]

266[73-B. Interest on amount collected in excess. Where an amount has been collected in excess of the tax assessed or determined and paid for any taxable service under this Chapter or the rules made thereunder from the recipient of such service, the person who is liable to pay such amount as determined under sub-section (4) of Section 73-A, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent. and not exceeding twenty-four per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Chapter, but for the provisions contained in sub-section (4) of Section 73-A, till the date of payment of such amount:

Provided that in such cases where the amount becomes payable consequent to issue of an order, instruction or direction by the Board under Section 37-B of the Central Excise Act, 1944 (1 of 1944), and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases, the interest shall be payable on the whole amount, including the amount already paid:

267[Provided further that in the case of a service provider, whose value of taxable services provided in a financial year does not exceed sixty lakh rupees during any of the financial years covered by the notice issued under sub-section (3) of Section 73-A or during the last preceding financial year, as the case may be, such rate of interest shall be reduced by three per cent per annum.]

Explanation 1. Where the amount determined under sub-section (4) of Section 73-A is reduced by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest payable thereon under this section shall be on such reduced amount.

Explanation 2. Where the amount determined under sub-section (4) of Section 73-A is increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest payable thereon under this section shall be on such increased amount.

268[73-C. Provisional attachment to protect revenue in certain cases. (1) Where, during the pendency of any proceeding under Section 73 or Section 73-A, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the Commissioner of Central Excise, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of Section 73 or sub-section (3) of Section 73-A, as the case may be, in such manner as may be prescribed.

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):

Provided that the Chief Commissioner of Central Excise may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years.

269[73-D. Publication of information in respect of persons in certain cases. (1) If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings under this Chapter in respect of such person, it may cause to be published such names and particulars in such manner as may be prescribed.

(2) No publication under this section shall be made in relation to any penalty imposed under this Chapter until the time for presenting an appeal to the Commissioner (Appeals) under Section 85 or the Appellate Tribunal under Section 86, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of.

Explanation. In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, shall also be published if, in the opinion of the Central Government, circumstances of the case justify it.]

(1) With a view to rectifying any mistake apparent from the record, the 270 [Central Excise Officer] who passed any order under the provisions of this Chapter may, within two years of the date on which such order was passed, amend the order.

(2) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the 271 [Central Excise Officer] passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.

(3) Subject to the other provisions of this section, the 272 [Central Excise Officer] concerned

(a) may make an amendment under sub-section (1) of his own motion; or

(b) shall make such amendment if any mistake is brought to his notice by the assessee or the Collector of Central Excise or the Collector of Central Excise (Appeals).

(4) An amendment, which has the effect of enhancing 273 [the liability of the assessee or reducing a refund], shall not be made under this section unless the 274 [Central Excise Officer] concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard.

(5) Where an amendment is made under this section, an order shall be passed in writing by the 275 [Central Excise Officer] concerned.

(6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the 276 [liability of an assessee or increasing the refund], the 277 [Central Excise Officer] shall make any refund which may be due to such assessee.

(7) Where any such amendment has the effect of enhancing the 278 [liability of the assessee] or reducing the refund already made, the 279 [Central Excise Officer] shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly.

280[Every person, liable to pay the tax in accordance with the provisions of Section 68 or rules made thereunder, who fails to credit the tax or any part thereof to the account of the Central Government within the period prescribed, shall pay simple 281 [at such rate not below ten per cent. and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette,] for the period] by which such crediting of the tax or any part thereof is delayed:]

282[283[Provided that in the case of a person who collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government, on or before the date on which such payment is due, the Central Government may, by notification in the Official Gazette, specify such other rate of interest, as it may deem necessary:]

Provided further that] in the case of a service provider, whose value of taxable services provided in a financial year does not exceed sixty lakh rupees during any of the financial years covered by the notice or during the last preceding financial year, as the case may be, such rate of interest, shall be reduced by three per cent per annum.]

75-A. Penalty for failure of registration. 284 [* * *]

285[ (1) Where service tax has not been levied or paid, or has been short-levied or short-paid, or erroneously refunded, for any reason, other than the reason of fraud or collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under sub-section (1) of Section 73 shall, in addition to the service tax and interest specified in the notice, be also liable to pay a penalty not exceeding ten per cent of the amount of such service tax:

Provided that where service tax and interest is paid within a period of thirty days of

(i) the date of service of notice under sub-section (1) of Section 73, no penalty shall be payable and proceedings in respect of such service tax and interest shall be deemed to be concluded;

(ii) the date of receipt of the order of the Central Excise Officer determining the amount of service tax under sub-section (2) of Section 73, the penalty payable shall be twenty-five per cent of the penalty imposed in that order, only if such reduced penalty is also paid within such period.

(2) Where the amount of penalty is increased by the Commissioner (Appeals), the Appellate Tribunal or the court, as the case may be, over the above the amount as determined under sub-section (2) of Section 73, the time within which the reduced penalty is payable under clause (ii) of the proviso to sub-section (1) in relation to such increased amount of penalty shall be counted from the date of the order of the Commissioner (Appeals), the Appellate Tribunal or the court, as the case may be.]

286[(1) Any person,

288[(a) who is liable to pay service tax or required to take registration, fails to take registration in accordance with the provisions of Section 69 or rules made under this Chapter shall be liable to a penalty which may extend to ten thousand rupees;]

(b) who fails to keep, maintain or retain books of account and other documents as required in accordance with the provisions of this chapter or the rules made thereunder, shall be liable to a penalty which may extend to 287[ten thousand rupees];

(c) who fails to

(i) furnish information called by an officer in accordance with the provisions of this chapter or rules made thereunder; or

(ii) produce documents called for by a Central Excise Officer in accordance with the provisions of this chapter or rules made thereunder; or

(iii) appear before the Central Excise Officer, when issued with a summon for appearance to give evidence or to produce a document in an inquiry,

shall be liable to a penalty which may extend to 287[ten thousand rupees] or two hundred rupees for every day during which such failure continues, whichever is higher, starting with the first day after the due date, till the date of actual compliance;

(d) who is required to pay tax electronically, through internet banking, fails to pay the tax electronically, shall be liable to a penalty which may extend to 287[ten thousand rupees];

(e) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to 287[ten thousand rupees].

(2) Any person, who contravenes any of the provisions of this chapter or any rules made thereunder for which no penalty is separately provided in this chapter, shall be liable to a penalty which may extend to 287[ten thousand rupees].]

289[ (1) Where any service tax has not been levied or paid, or has been short-levied or short-paid, or erroneously refunded, by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under the proviso to sub-section (1) of Section 73 shall, in addition to the service tax and interest specified in the notice, be also liable to pay a penalty which shall be equal to hundred per cent of the amount of such service tax:

Provided that in respect of the cases where the details relating to such transactions are recorded in the specified records for the period beginning with the 8th April, 2011 up to the date on which the Finance Bill, 2015 receives the assent of the President (both days inclusive), the penalty shall be fifty per cent of the service tax so determined:

Provided further that where service tax and interest is paid within a period of thirty days of

(i) the date of service of notice under the proviso to sub-section (1) of Section 73, the penalty payable shall be fifteen per cent of such service tax and proceedings in respect of such service tax, interest and penalty shall be deemed to be concluded;

(ii) the date of receipt of the order of the Central Excise Officer determining the amount of service tax under sub-section (2) of Section 73, the penalty payable shall be twenty-five per cent of the service tax so determined:

Provided also that the benefit of reduced penalty under the second proviso shall be available only if the amount of such reduced penalty is also paid within such period:

Explanation. For the purposes of this sub-section, specified records means records including computerised data as are required to be maintained by an assessee in accordance with any law for the time being in force or where there is no such requirement, the invoices recorded by the assessee in the books of accounts shall be considered as the specified records.

(2) Where the Commissioner (Appeals), the Appellate Tribunal or the court, as the case may be, modifies the amount of service tax determined under sub-section (2) of Section 73, then the amount of penalty payable under sub-section (1) and the interest payable thereon under Section 75 shall stand modified accordingly, and after taking into account the amount of service tax so modified, the person who is liable to pay such amount of service tax, shall also be liable to pay the amount of penalty and interest so modified.

(3) Where the amount of service tax or penalty is increased by the Commissioner (Appeals), the Appellate Tribunal or the court, as the case may be, over and above the amount as determined under sub-section (2) of Section 73, the time within which the interest and the reduced penalty is payable under clause (ii) of the second proviso to sub-section (1) in relation to such increased amount of service tax shall be counted from the date of the order of the Commissioner (Appeals), the Appellate Tribunal or the court, as the case may be.]

290[78-A. Penalty for offences by director, etc., of company. Where a company has committed any of the following contraventions, namely

(a) evasion of service tax; or

(b) issuance of invoice, bill or, as the case may be, a challan without provision of taxable service in violation of the rules made under the provisions of this Chapter; or

(c) availment and utilisation of credit of taxes or duty without actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this Chapter; or

(d) failure to pay any amount collected as service tax to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due,

then any director, manager, secretary or other officer of such company, who at the time of such contravention was in charge of, and was responsible to, the company for the conduct of business of such company and was knowingly concerned with such contravention, shall be liable to a penalty which may extend to one lakh rupees.]

291[Explanation. For the removal of doubts, it is hereby clarified that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, and the proceedings with respect to a notice issued under sub-section (1) of Section 73 or the proviso to sub-section (1) of Section 73 is concluded in accordance with the provisions of clause (i) of the first proviso to Section 76 or clause (i) of the second proviso to Section 78, as the case may be, the proceedings pending against any person under this section shall also be deemed to have been concluded.]

292[78-B. Transitory provisions]. (1) Where, in any case,

(a) service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded and no notice has been served under sub-section (1) of Section 73 or under the proviso thereto, before the date on which the Finance Bill, 2015 receives the assent of the President; or

(b) service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded and a notice has been served under sub-section (1) of Section 73 or under the proviso thereto, but no order has been passed under sub-section (2) of Section 73, before the date on which the Finance Bill, 2015 receives the assent of the President,

then, in respect of such cases, the provisions of Section 76 or Section 78, as the case may be, as amended by the Finance Act, 2015 shall be applicable.

(2) In cases where show cause notice has been issued under sub-section (1) of Section 73 or under the proviso thereto, but no order has been passed under sub-section (2) of Section 73 before the date on which the Finance Bill, 2015 receives the assent of the President, the period of thirty days for the purpose of closure of proceedings on the payment of service tax and interest under clause (i) of the proviso to sub-section (1) of Section 76 or on the payment of service tax, interest and penalty under clause (i) of the second proviso to sub-section (1) of Section 78, shall be counted from the date on which the Finance Bill, 2015 receives the assent of the President.]

293 [* * *]

294[* * *]

295 [* * *]

296[(1) Where the Joint Commissioner of Central Excise or Additional Commissioner of Central Excise or such other Central Excise officer as may be notified by the Board has reasons to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Chapter, are secreted in any place, he may authorise in writing any Central Excise officer to search for and seize or may himself search and seize such documents or books or things].

(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches, shall, so far as may be, apply to searches under this section as they apply to searches under that Code.

The provisions of the following sections of the Central Excises and Salt Act, 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise:

301[sub-section (2-A) of Section 5-A, sub-section (2) of Section 9-A], 9-AA, 9-B, 9-C, 9-D, 9-E, 11-B, 11-BB, 11-C, 12, 12-A, 12-B, 12-C, 12-D, 300[12-E, 14, 302[15, 15-A, 15-B], 31, 32, 32-A to 32-P (both inclusive), 33-A, 34-A, 35-EE, 35-F]] 297[35-FF] to 35-O (both inclusive), 35-Q, 299[35-R,] 36, 36-A, 36-B, 37-A, 37-B, 37-C, 37-D 298 [, 38-A] and 40.

303[83-A. Power of adjudication. Where under this chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify.]

304[(1) The Commissioner of Central Excise may, of his own motion, call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under this chapter for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any Central Excise Officer subordinate to him to apply to the Commissioner of Central Excise (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Commissioner of Central Excise in his order.

(2) Every order under sub-section (1) shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority.

(3) Where in pursuance of an order under sub-section (1), the adjudicating authority or any other officer authorised in this behalf makes an application to the Commissioner of Central Excise (Appeals) within a period of one month from the date of communication of the order under sub-section (1) to the adjudicating authority, such application shall be heard by the Commissioner of Central Excise (Appeals), as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this chapter regarding appeals shall apply to such application.

Explanation. For the removal of doubts, it is hereby declared that any order passed by an adjudicating officer subordinate to the Commissioner of Central Excise immediately before the commencement of clause (C) of Section 113 of the Finance (No. 2) Act, 2009, shall continue to be dealt with by the Commissioner of Central Excise as if this section had not been substituted.]

305 [(1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals).]

(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.

(3) An appeal shall be presented within three months from the date of receipt of the decision or order of 306 [such adjudicating authority], relating to service tax, interest or penalty under this Chapter 307[, made before the date on which the Finance Act, 2012 receives the assent of the President]:

Provided that the Collector of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months.

308[(3-A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this chapter:

Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month.]

(4) The Collector of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty:

Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.

(5) Subject to the provisions of this Chapter, in hearing the appeals and making order under this section, the Collector of Central Excise (Appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the Central Excises and Salt Act, 1944 (1 of 1944).

(1) 326[Save as otherwise provided herein, an assessee] aggrieved by an order passed by a Collector of Central Excise under 309 [Section 73 or Section 83-A 320[* * *]], or an order passed by a Collector of Central Excise (Appeals) under Section 85, may appeal to the Appellate Tribunal against such order 321[within three months of the date of receipt of the order].

310[(1-A)(i) The Board may, 324[by order], constitute such Committees as may be necessary for the purposes of this Chapter.

(ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be.]

327[Provided that where an order, relating to a service which is exported, has been passed under Section 85 and the matter relates to grant of rebate of service tax on input services, or rebate of duty paid on inputs, used in providing such service, such order shall be dealt with in accordance with the provisions of Section 35-EE of the Central Excise Act, 1944 (1 of 1944):

Provided further that all appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 (23 of 2012), and pending before it up to the date on which the Finance Bill, 2015 receives the assent of the President, shall be transferred and dealt with in accordance with the provisions of Section 35-EE of the Central Excise Act, 1944 (1 of 1944).]

311[(2) The 312 [Committee of Chief Commissioners of Central Excise] may, if it objects to any order passed by the Commissioner of Central Excise under 313 [Section 73 or Section 83-A 320[* * *]], direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order:

314[Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion against the order of the Commissioner of Central Excise, it shall state the point or points on which it differs and make a reference to the Board which shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise is not legal or proper, direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order.]

315[(2-A) The Committee of Commissioners may, if it objects to any order passed by the Commissioner of Central Excise (Appeals) under Section 85, direct any Central Excise Officer to appeal on its behalf to the Appellate Tribunal against the order:]

316[Provided that where the Committee of Commissioners differs in its opinion against the order of the Commissioner of Central Excise (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against the order.

Explanation. For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner having jurisdiction over the concerned adjudicating authority in the matter.]

322[(3) Every appeal under sub-section (2) or sub-section (2-A) shall be filed within four months from the date on which the order sought to be appealed against is received by the Committee of Chief Commissioners or, as the case may be, the Committee of Commissioners.]

(4) 317 [The Commissioner of Central Excise or 318 [any Central Excise Officer subordinate to him] or the assessee, as the case may be, on receipt of a notice that an appeal against the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals) has been preferred under sub-section (1) or sub-section (2) or sub-section (2-A)] by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within forty-five days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Collector of Central Excise or the Collector of Central Excise (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).

(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in 323[sub-section (1) or sub-section (3)] or sub-section (4) if it is satisfied that there was sufficient cause for not presenting it within that period.

319[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of service tax and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,

(a) where the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;

(b) where the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees;

(c) where the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees:

Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2) or sub-section (2-A) or a memorandum of cross-objections referred to in sub-section (4).

(6-A) Every application made before the Appellate Tribunal,

(a) in an appeal 325[* * *] for rectification of mistake or for any other purpose; or

(b) for restoration of an appeal or an application,

shall be accompanied by a fee of five hundred rupees:

Provided that no such fee shall be payable in the case of an application filed by the Commissioner of Central Excise or Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, under this sub-section.]

(7) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the Central Excises and Salt Act, 1944 (1 of 1944).

328[Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or of the rules made thereunder is not paid, the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:

(a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the said Central Excise Officer or any officer of customs;

(b)(i) the Central Excise Officer may, by notice in writing, require any other person from whom money is due or may become due to such person, or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held or at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;

(ii) every person to whom a notice is issued under this section shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary;

(iii) in a case where the person to whom a notice under this section is sent, fails to make the payment in pursuance thereof to the Central Government, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and all the consequences of this Chapter shall follow;

(c) the Central Excise Officer may, on an authorisation by the Commissioner of Central Excise, in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;

329[Provided that where the person (hereinafter referred to as predecessor) from whom the service tax or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all goods, in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining the written approval of the Commissioner of Central Excise, for the purposes of recovering such service tax or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.]

(d) the Central Excise Officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue.]

330[Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of 331[tax], penalty, interest, or any other sum payable by an assessee or any other person under this chapter, shall, save as otherwise provided in Section 529-A of the Companies Act, 1956 (1 of 1956) and the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 1993) 332[the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 and the Insolvency and Bankruptcy Code, 2016], be the first charge on the property of the assessee or the person as the case may be.]

333[(1) Whoever commits any of the following offences, namely

334[(a) knowingly evades the payment of service tax under this chapter; or]

(b) avails and utilises credit of taxes or duty without actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this chapter; or

(c) maintains false books of account or fails to supply any information which he is required to supply under this chapter or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or

(d) collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due,

shall be punishable,

335[(i) in the case of an offence specified in clauses (a), (b) or (c) where the amount exceeds 337[two hundred lakh rupees], with imprisonment for a term which may extend to three years:

Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for a term of less than six months;

(ii) in the case of the offence specified in clause (d), where the amount exceeds 337[two hundred lakh rupees], with imprisonment for a term which may extend to seven years:

Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for a term of less than six months;

(iii) in the case of any other offences, with imprisonment for a term, which may extend to one year.]

336[(2) If any person is convicted of an offence punishable under

(a) clause (i) or clause (iii), then, he shall be punished for the second and for every subsequent offence with imprisonment for a term which may extend to three years;

(b) clause (ii), then, he shall be punished for the second and for every subsequent offence with imprisonment for a term which may extend to seven years.]

(3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely:

(i) the fact that the accused has been convicted for the first time for an offence under this chapter;

(ii) the fact that in any proceeding under this Act, other than prosecution, the accused has been ordered to pay a penalty or any other action has been taken against him for the same act which constitutes the offence;

(iii) the fact that the accused was not the principal offender and was acting merely as a secondary party in the commission of offence;

(iv) the age of the accused.

(4) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Chief Commissioner of Central Excise.]

338[ (1) An offence under clause (ii) of sub-section (1) of Section 89 shall be cognizable.

(2) 339[* * *]]

340[ (1) If the Commissioner of Central Excise has reason to believe that any person has committed an offence specified in 341[* * *] clause (ii) of sub-section (1) of Section 89, he may, by general or special order, authorise any officer of Central Excise, not below the rank of Superintendent of Central Excise, to arrest such person.

(2) Where a person is arrested for any cognizable offence, every officer authorised to arrest a person shall, inform such person of the grounds of arrest and produce him before a magistrate within twenty-four hours.

(3) 342[* * *]

(4) All arrests under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to arrests.]

343 [* * *]

344[(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax leviable thereon.

(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt any taxable service of any specified description from the payment of whole or any part of the service tax leviable thereon, under circumstances of exceptional nature to be stated in such order.]

345[93-A. Power to grant rebate. Where any goods or services are exported, the Central Government may grant rebate of service tax paid on taxable services which are used as input services for the manufacturing or processing 347[or removal or export of such goods] or for providing any taxable services and such rebate shall be subject to such extent and manner as may be 348[prescribed or specified by notification in the Official Gazette]:

Provided that where any rebate has been allowed on any goods or services under this section and the sale proceeds in respect of such goods or consideration in respect of such services are not received by or on behalf of the exporter in India within the time allowed by the Reserve Bank of India under Section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), such rebate shall 346[, except under such circumstances or conditions as may be prescribed,] be deemed never to have been allowed and the Central Government may recover or adjust the amount of such rebate in such manner as may be prescribed.]

349[93-B. Rules made under Section 94 to be applicable to services other than taxable services. All rules made under Section 94 and applicable to the taxable services shall also be applicable to any other service insofar as they are relevant to the determination of any tax liability, refund, credit of service tax or duties paid on inputs and input services or for carrying out the provisions of Chapter V of the Finance Act, 1994 (32 of 1994).]

(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

350[(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:

(a) collection and recovery of service tax under Sections 66 and 68;

365[(aa) determination of the amount and value of taxable service, the manner thereof, and the circumstances and conditions under which an amount shall not be a consideration, under Section 67;]

(b) the time and manner and the form in which application for registration shall be made 351 [under sub-sections (1) and (2) of Section 69];

352[(c) the form, manner and frequency of the returns to be furnished under sub-sections (1) and (2) and the late fee for delayed furnishing of return under sub-section (1) of Section 70;]

353[(cc) the manner of provisional attachment of property under sub-section (1) of Section 73-C;

(ccc) publication of name of any person and particulars relating to any proceeding under sub-section (1) of Section 73-D;]

(d) the form in which appeal under Section 85 or under sub-section (6) of Section 86 may be filed and the manner in which they may be verified;

(e) the manner in which the memorandum of cross objections under sub-section (4) of Section 86 may be verified;

354[(ee) 361[* * *];]

355[(eee) the credit of service tax paid on the services consumed or duties paid or deemed to have been paid on goods used for providing a taxable service;]

356[(eeee) the manner of recovery of any amount due to the Central Government under Section 87;]

357[(f) provisions for determining export of taxable services;

(g) grant of exemption to, or rebate of service tax paid on, taxable services which are exported out of India;

(h) rebate of service tax paid or payable on the txable services consumed or duties paid or deemed to have been paid or goods used for providing taxable services which are exported out of India; and

358[(hh) rebate of service tax paid or payable on the taxable services used as input services in the manufacturing or processing of goods exported out of India under Section 93-A;]

360[(hhh) the date for determination of rate of service tax and the place of provision of taxable service 362[under Section 66-C];]

363[(i) provide for the amount to be paid for compounding and the manner of compounding of offences;

(j) provide for the settlement of cases, in accordance with Sections 31, 32 and 32-A to 32-P (both inclusive), in Chapter V of the Central Excise Act, 1944 (1 of 1944) as made applicable to service tax vide Section 83;]

364[(k) imposition, on persons liable to pay service tax, for the proper levy and collection of the tax, of duty of furnishing information, keeping records and the manner in which such records shall be verified;

(l) make provisions for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit;

(m) authorisation of the Central Board of Excise and Customs or Chief Commissioners of Central Excise to issue instructions, for any incidental or supplemental matters for the implementation of the provisions of this Act;

(n) any other matter which by this Chapter is to be or may be prescribed.]

(3) The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Chapter come into force.

(4) Every rule made under this 359[Chapter, Scheme framed under Section 71 and every notification] issued under Section 93 shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or both Houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.

366[(1) If any difficulty arises in respect of implementing, or assessing the value of, any taxable service incorporated in this Chapter by the Finance Act, 2002, the Central Government may, by order published in the Official Gazette, which is not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of the Finance Act, 2002 incorporating such taxable services in this Chapter come into force.

367[(1-A) If any difficulty arises in respect of implementing, or assessing the value of, any taxable service incorporated in this Chapter by the Finance Act, 2003, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of the Finance Act, 2003 incorporating such taxable services in this Chapter come into force.]

368[(1-B) If any difficulty arises in respect of implementing, or assessing the value of, any taxable service incorporated in this chapter by the Finance (No. 2) Act, 2004, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the Finance (No. 2) Bill, 2004 receives the assent of the President.]

369[(1-C) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2006, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2006 receives the assent of the President.]

370[(1-D) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2007, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2007 receives the assent of the President.]

371[(1-E) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this chapter by the Finance Act, 2008, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2008 receives the assent of the President.]

372[(1-F) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this chapter by the Finance (No. 2) Act, 2009, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance (No. 2) Bill, 2009 receives the assent of the President.]

373[(1-G) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this chapter by the Finance Act, 2010, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which Finance Bill, 2010 receives the assent of the President.]

374[(1-H) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this chapter by the Finance Act, 2011, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2011 receives the assent of the President.]

375[(1-I). If any difficulty arises in giving effect to Section 143 of the Finance Act, 2012, insofar as it relates to insertion of Sections 65-B, 66-B, 66-C, 66-D, 66-E and Section 66-F in Chapter V of the Finance Act, 1994 (32 of 1994), the Central Government may, by order published in the Official Gazette, which is not inconsistent with the provisions of this chapter, make such provisions, as may be necessary or expedient for the purpose of removing the difficulty from such date, which shall include the power to give retrospective effect from a date not earlier than the date of coming into force of the Finance Act, 2012:

Provided that no such order shall be made after the expiry of a period of two years from the date of coming into force of these provisions.]

376[(1-J) If any difficulty arises in giving effect to Section 103 of the Finance Act, 2013, insofar as it relates to amendments made by the Finance Act, 2013 in Chapter V of the Finance Act, 1994 (32 of 1994), the Central Government may, by an order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2013 receives the assent of the President.]

377[(1-K) If any difficulty arises in giving effect to Section 114 of the Finance (No. 2) Act, 2014, insofar as it relates to amendments made by the said Act, in this Chapter, the Central Government may, by an order, published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance (No. 2) Bill, 2014 receives the assent of the President.]

(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of the Parliament.]

In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after Entry 7 relating to the Central Excises and Salt Act, 1944 (1 of 1944), the following entry shall be inserted, namely:

7-A. Chapter V of the Finance Act, 1994. .

378[Chapter V-A

ADVANCE RULINGS

96-A. Definitions. In this Chapter, unless the context otherwise requires,

(a) advance ruling means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay service tax in relation to a service proposed to be provided, by the applicant;

379[(b) applicant means

(i)(a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or

(b) a resident setting up a joint venture in India in collaboration with a non-resident; or

(c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company,

who or which, as the case may be, proposes to undertake any business activity in India;

(ii) a joint venture in India; or

(iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf,

and which or who, as the case may be, makes application for advance ruling under sub-section (1) of Section 96-C;]

380[Explanation. For the purposes of this clause, joint venture in India means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;]

(c) application means an application made to the Authority under sub-section (1) of Section 96-C;

381[(d) Authority means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2-A), of Section 28-F of the Customs Act, 1962 (52 of 1962)];

(e) non-resident , Indian company and foreign company have the meanings respectively assigned to them in clauses (30), (26) and (23-A) of Section 2 of the Income Tax Act, 1961 (43 of 1961);

(f) words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder shall apply, so far as may be, in relation to service tax as they apply in relation to duty of excise.]

382[96-B. Vacancies etc. not to invalidate proceedings. No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.]

383[96-C. Application for advance ruling. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.

(2) The question on which the advance ruling is sought shall be in respect of,

(a) classification of any service as a taxable service under Chapter V;

(b) the valuation of taxable services for charging service tax;

(c) the principles to be adopted for the purposes of determination of value of the taxable service under the provisions of Chapter V;

(d) applicability of notifications issued under Chapter V;

385[(e) admissibility of credit of duty or tax in terms of the rules made in this regard;]

384[(f) determination of the liability to pay service tax on a taxable service under the provisions of Chapter V.]

(3) The application shall be made in quadruplicate and be accompanied by a fee of two thousand five hundred rupees.

(4) An applicant may withdraw an application within thirty days from the date of the application.]

386[96-D. Procedure on receipt of application. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner of Central Excise and, if necessary, call upon him to furnish the relevant records:

Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Commissioner of Central Excise.

(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:

Provided that the Authority shall not allow the application where the question raised in the application is,

(a) already pending in the applicant's case before any Central Excise Officer, the Appellate Tribunal or any court;

(b) the same as in a matter already decided by the Appellate Tribunal or any court:

Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:

Provided also that where the application is rejected, reasons for such rejection shall be given in the order.

(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the Commissioner of Central Excise.

(4) Where an application is allowed under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application.

(5) On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative.

Explanation. For the purposes of this sub-section, authorised representative has the meaning assigned to it in sub-section (2) of Section 35-Q of the Central Excise Act, 1944 (1 of 1944).

(6) The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application.

(7) A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Commissioner of Central Excise, as soon as may be, after such pronouncement.]

387[96-E. Applicability of advance ruling. (1) The advance ruling pronounced by the Authority under Section 96-D shall be binding only

(a) on the applicant who had sought it;

(b) in respect of any matter referred to in sub-section (2) of Section 96-C;

(c) on the Commissioner of Central Excise, and the Central Excise authorities subordinate to him, in respect of the applicant.

(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.]

388[96-F. Advance ruling to be void in certain circumstances. (1) Where the Authority finds, on a representation made to it by the Commissioner of Central Excise or otherwise, that an advance ruling pronounced by it under sub-section (4) of Section 96-D has been obtained by the applicant by fraud or misrepresentation of facts, it may by order, declare such ruling to be void ab initio and thereupon all the provisions of this Chapter shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made.

(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the Commissioner of Central Excise.]

389[96-G. Powers of Authority. (1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).

(2) The Authority shall be deemed to be a civil court for the purposes of Section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purpose of Section 196 of the Indian Penal Code (45 of 1860).]

390[96-H. Procedure of Authority. The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.]

391[96-I. Power of Central Government to make rules. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:

(a) the form and manner for making application under sub-section (1) of Section 96-C;

(b) the manner of certifying a copy of advance ruling pronounced by the Authority under sub-section (7) of Section 96-D;

(c) any other matter which, by this Chapter, is to be or may be prescribed.

(3) Every rule made under this Chapter shall be laid, as soon as may be, after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification n the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]

392[96-J. Special exemption from service tax in certain cases. (1) Notwithstanding anything contained in Section 66, no service tax shall be levied or collected in respect of membership fee collected by a club or association formed for representing industry or commerce, during the period on and from the 16th day of June, 2005 to the 31st day of March, 2008 (both days inclusive).

(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected if sub-section (1) had been in force at all material times.

(3) Notwithstanding anything contained in this chapter, an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2011 receives the assent of the President.]

FOREIGN TRAVEL TAX

In the Finance Act, 1979, with effect from such date393 as the Central Government may, by notification in the Official Gazette, appoint,

(a) after Section 35, the following section shall be inserted, namely:

35-A. Interest for default in payment of foreign travel tax. (1) Where any carrier or other person fails to pay the foreign travel tax to the credit of the Central Government under sub-section (2) of Section 35, in accordance with the rules made under this Chapter, he shall pay an interest on the amount of tax not so paid for the entire period for which payment of such tax has been delayed, at such rate, not below twenty per cent. and not exceeding thirty per cent. per annum, as the Central Government may, by notification in the Official Gazette, specify in this behalf.

(2) Where, on or before the date of commencement of Section 97 of the Finance Act, 1994, the foreign travel tax had not been paid by any carrier or other person to the credit of the Central Government, in accordance with the rules made under this Chapter, the carrier or other person shall pay the amount of such tax within a period of thirty days of such commencement, failing which he shall be liable to pay the interest in accordance with the provisions of sub-section (1). ;

(b) in Section 38, for sub-section (3), the following sub-sections shall be substituted, namely:

(3) Every carrier or other person who fails to pay the foreign travel tax to the credit of the Central Government under sub-section (2) of Section 35 shall, in addition to the payment of such tax and the interest leviable thereon, be liable to pay penalty which shall not be less than one-fifth but which may extend to three times of the amount of the tax not so paid to the credit of the Central Government.

(4) Any rule made under this Chapter may provide that in case of breach thereof by the carrier or other person, he shall be liable to a penalty which shall not be less than five hundred rupees but which may extend to fifty thousand rupees, and where the breach is a continuing one, with further penalty which may extend to five hundred rupees for every day after the first during which such breach continues.

(5) Any penalty under this section may be adjudged, collected and paid to the credit of the Central Government by such authority and in such manner as may be specified in the rules made under this Chapter:

Provided that no order for imposing a penalty shall be passed by such authority unless the carrier or other person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter by such authority. ;

(c) after Section 38, the following section shall be inserted, namely:

38-A. Modes of recovery. (1) Where the foreign travel tax or interest or penalty is not paid by a carrier or other person, as required under the provisions of sub-section (2) of Section 35, Section 35-A or Section 38, the authority specified in the rules (hereinafter referred to as the authority) may, after the tax, interest or penalty has been determined under the rules, proceed to recover the amount of such tax, interest or penalty by any mode specified in sub-section (2) or sub-section (3).

(2) The authority may require any person, from whom any amount is due to the carrier or other person, to deduct the tax, interest or penalty so determined from the said amount and such person shall comply with any requisition by the authority and shall pay the amount so deducted to the credit of the Central Government:

Provided that nothing in this sub-section shall apply to any part of the amount exempt from attachment in execution of a decree of a civil court under Section 60 of the Code of Civil Procedure, 1908 (5 of 1908).

(3) The authority may prepare a certificate signed by it specifying the amount due and send it to the Collector of the district in which the carrier or other person owns property or resides or carries on business and the said Collector, on receipt of such certificate, shall proceed to recover from the said carrier or other person, the amount specified thereunder as if it were an arrear of land revenue. .

INLAND AND AIR TRAVEL TAX

In the Finance Act, 1989, with effect from such date394 as the Central Government may, by notification in the Official Gazette, appoint,

(a) after Section 43, the following section shall be inserted, namely:

43-A. Interest for default in payment of inland air travel tax. (1) Where any carrier or other person fails to pay the inland air travel tax to the credit of the Central Government under sub-section (2) of Section 42, in accordance with the rules made under this Chapter, he shall pay an interest on the amount of tax not so paid for the entire period for which payment of such tax has been delayed, at such rate, not below twenty per cent. and not exceeding thirty per cent. per annum, as the Central Government may, by notification in the Official Gazette, specify in this behalf.

(2) Where, on or before the date of commencement of Section 98 of the Finance Act, 1994, the inland air travel tax had not been paid by any carrier or other person to the credit of the Central Government, in accordance with the rules made under this Chapter, the carrier or other person shall pay the amount of such tax within a period of thirty days of such commencement, failing which he shall be liable to pay the interest in accordance with the provisions of sub-section (1). ;

(b) in Section 46, for sub-section (3), the following sub-sections shall be substituted, namely:

(3) Every carrier or other person who fails to pay the inland air travel tax to the credit of the Central Government under sub-section (2) of Section 42 shall, in addition to the payment of such tax and the interest leviable thereon, be liable to pay penalty which shall not be less than one-fifth but which may extend to three times of the amount of the tax not so paid to the credit of the Central Government.

(4) Any rule made under this Chapter may provide that in case of breach thereof by the carrier or other person, he shall be liable to a penalty which shall not be less than five hundred rupees but which may extend to fifty thousand rupees, and where the breach is a continuing one, with further penalty which may extend to five hundred rupees for every day after the first during which such breach continues.

(5) Any penalty under this section may be adjudged, collected and paid to the credit of the Central Government by such authority and in such manner as may be specified in the rules made under this Chapter:

Provided that no order for imposing a penalty shall be passed by such authority unless the carrier or other person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter by such authority. ;

(c) after Section 46, the following section shall be inserted, namely:

46-A. Modes of recovery. (1) Where the inland air travel tax or interest or penalty is not paid by a carrier or other person, as required under the provisions of sub-section (2) of Section 42, Section 43-A or Section 46, the authority specified in the rules (hereinafter referred to as the authority) may, after the tax, interest or penalty has been determined under the rules, proceed to recover the amount of such tax, interest or penalty by one or more of the modes specified in sub-section (2), sub-section (3) or sub-section (4).

(2) The authority may require any person, from whom any amount is due to the carrier or other person, to deduct the tax, interest or penalty so determined from the said amount and such person shall comply with any requisition by the authority and shall pay the amount so deducted to the credit of the Central Government:

Provided that nothing in this sub-section shall apply to any part of the amount exempt from attachment in execution of a decree of a civil court under Section 60 of the Code of Civil Procedure, 1908 (5 of 1908).

(3) The authority may prepare a certificate signed by it specifying the amount due and send it to the Collector of the district in which the carrier or other person owns property or resides or carries on business and the said Collector, on receipt of such certificate, shall proceed to recover from the said carrier or other person, the amount specified thereunder as if it were an arrear of land revenue.

(4) The authority may distrain or arrest any aircraft and any other property belonging to, or under the control of, the carrier or other person, as the case may be, and detain the same until the tax, interest or penalty so determined is paid; and in case any part of the tax, interest or penalty or of the cost of the distress or arrest or of the keeping of the aircraft or other property distrained or arrested, remains unpaid for the space of thirty days next after any such distress or arrest, may cause the said aircraft or other property to be sold and with the proceeds of such sale may satisfy the tax, interest or penalty and the costs including the cost of sale remaining unpaid, and shall render the surplus, if any, to the carrier or other person. .

395[ (1) Notwithstanding anything contained in Section 66, as it stood prior to the 1st day of July, 2012, or in Section 66-B, no service tax shall be levied or collected in respect of taxable services provided by the Indian Railways during the period prior to the 1st day of October, 2012.

(2) No refund shall be made of service tax paid in respect of taxable services provided by the Indian Railways during the said period prior to the 1st day of October, 2012.]

396[ Notwithstanding anything contained in Section 66 as it stood prior to the 1st day of July, 2012, no service tax shall be levied or collected in respect of taxable services provided by the Employees' State Insurance Corporation set up under the Employees' State Insurance Act, 1948 (34 of 1948), during the period prior to the 1st day of July, 2012.]

397[ (1) Notwithstanding anything contained in Section 66-B, no service tax shall be levied or collected during the period commencing from the 1st day of July, 2012 and ending with the 29th day of January, 2014 (both days inclusive) in respect of taxable services provided to an authority or a board or any other body

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by the Government,

with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a municipality under Article 243-W of the Constitution, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of canal, dam or other irrigation works.

(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times.

(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President.]

398[ (1) Notwithstanding anything contained in Section 66-B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services provided to the Government, a local authority or a Governmental authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession;

(b) a structure meant predominantly for use as

(i) an educational establishment;

(ii) a clinical establishment; or

(iii) an art or cultural establishment;

(c) a residential complex predominantly meant for self-use or for the use of their employees or other persons specified in Explanation 1 to clause (44) of Section 65-B of the said Act,

under a contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date.

(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times.

(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President.]

399[ (1) Notwithstanding anything contained in Section 66-B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of services provided by way of construction, erection, commissioning or installation of original works pertaining to an airport or port, under a contract which had been entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date, subject to the condition that Ministry of Civil Aviation or, as the case may be, the Ministry of Shipping in the Government of India certifies that the contract had been entered into before the 1st day of March, 2015.

(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times.

(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President.]

(See Section 2)

PART I

Sub-Paragraph I

In the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of Section 2 of the Income Tax Act, not being a case to which sub-paragraph II of this Paragraph or any other Paragraph of this Part applies,

The amount of income tax computed in accordance with the preceding provisions of this sub-paragraph or Section 112 shall,

(i) in the case of every individual or Hindu undivided family having a total income exceeding one hundred thousand rupees, be reduced by the amount of rebate of income tax calculated under Chapter VIII-A, and the income tax as so reduced,

(ii) in the case of every person, other than those mentioned in item (i), having a total income exceeding one hundred thousand rupees,

be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax:

Provided that no such surcharge shall be payable by a non-resident.

In the case of every Hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of April, 1994 exceeds Rs. 30,000,

The amount of income tax computed in accordance with the preceding provisions of this sub-paragraph or Section 112 shall, in the case of every person having a total income exceeding one hundred thousand rupees, be reduced by the amount of rebate of income tax calculated under Chapter VIII-A and the income tax as so reduced, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax:

Provided that no such surcharge shall be payable by a non-resident.

In the case of every cooperative society,

The amount of income tax computed in accordance with the preceding provisions of this Paragraph or Section 112 shall, in the case of every person having a total income exceeding one hundred thousand rupees, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax.

In the case of every firm,

On the whole of the total income40 per cent

The amount of income tax computed at the rate hereinbefore specified or in Section 112 shall, in the case of every firm having a total income exceeding one hundred thousand rupees, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax.

In the case of every local authority,

On the whole of the total income30 per cent.

The amount of income tax computed at the rate hereinbefore specified or in Section 112 shall, in the case of every person having a total income exceeding one hundred thousand rupees, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income tax.

In the case of a company,

The amount of income tax computed in accordance with the provisions of this Paragraph or Section 112 shall, in the case of every domestic company having a total income exceeding seventy-five thousand rupees, be increased by a surcharge calculated at the rate of fiteen per cent. of such income tax.

PART II

In every case in which under the provisions of Sections 193, 194, 194-A, 194-B, 194-BB, 194-D and 195 of the Income Tax Act, tax is to be deducted at the rates in force, deduction shall be made from the income subject to deduction at the following rates:

Explanation. For the purpose of Item 1(b)(i) of this Part, investment income and non-resident Indian shall have the meanings assigned to them in Chapter XII-A of the Income Tax Act.

The amount of income tax deducted in accordance with the provisions of sub-item (a) of Item 2 of this Part shall be increased by a surcharge calculated at the rate of fifteen per cent. of such income tax.

PART III

In cases in which income tax has to be calculated under the first proviso to sub-section (5) of Section 132 of the Income Tax Act or charged under sub-section (4) of Section 172 or sub-section (2) of Section 174 or Section 175 or sub-section (2) of Section 176 of the said Act or deducted under Section 192 of the said Act from income chargeable under the head Salaries or in which the advance tax payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income tax or, as the case may be, advance tax [not being advance tax in respect of any income chargeable to tax under Chapter XII or Chapter XII-A or sub-section (1-A) of Section 161 or Section 164 or Section 164-A or Section 167-B of the Income Tax Act at the rates as specified in that Chapter or section or surcharge on such advance tax in respect of any income chargeable to tax under Section 115-B], shall be calculated, charged, deducted or computed at the following rate or rates:

In the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of Section 2 of the Income Tax Act, not being a case to which Sub-Paragraph II of this Paragraph or any other Paragraph of this Part applies,

In the case of every Hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of April, 1995 exceeds Rs 35,000,

In the case of every cooperative society,

In the case of every firm,

On the whole of the total income40 per cent

In the case of every local authority,

On the whole of the total income30 per cent

In the case of a company,

The amount of income tax computed in accordance with the provisions of this Paragraph or Section 112 shall, in the case of every domestic company having a total income exceeding seventy-five thousand rupees, be increased by a surcharge calculated at the rate of fifteen per cent. of such income tax.

PART IV

[See Section 2(9)(d)]

Rule 1. Agricultural income of the nature referred to in sub-clause (a) of clause (1-A) of Section 2 of the income tax shall be computed as if it were income chargeable to income tax under that Act under the head Income from other sources and the provisions of Sections 57 to 59 of that Act shall, so far as may be, apply accordingly:

Provided that sub-section (2) of Section 58 shall apply subject to the modification that the reference to Section 40-A therein shall be construed as not including a reference to sub-sections (3) and (4) of Section 40-A.

Rule 2. Agricultural income of the nature referred to in sub-clause (b) or sub-clause (c) of clause (1-A) of Section 2 of the Income Tax Act [other than income derived from any building required as a dwelling house by the receiver of the rent or revenue or the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if it were income chargeable to income tax under that Act under the head Profits and gains of business or profession and the provisions of Sections 30, 31, 32, 36, 37, 38, 40, 40-A [other than sub-sections (3) and (4) thereof], 41, 43, 43-A, 43-B and 43-C of the Income Tax Act shall, so far as may be, apply accordingly.

Rule 3. Agricultural income of the nature referred to in sub-clause (c) of clause (1-A) of Section 2 of the Income Tax Act, being income derived from any building required as a dwelling house by the receiver of the rent or revenue or the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income tax under that Act under the head Income from house property and the provisions of Sections 23 to 27 of that Act shall, so far as may be, apply accordingly.

Rule 4. Notwithstanding anything contained in any other provisions of these rules, in a case where the assessee derives income from sale of tea grown and manufactured by him in India, such income shall be computed in accordance with Rule 8 of the Income Tax Rules, 1962, and sixty per cent. of such income shall be regarded as the agricultural income of the assessee.

Rule 5. Where the assessee is a member of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income Tax Act or has total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) but has any agricultural income, then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.

Rule 6. Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against the income of the assessee, if any, for that previous year from any other source of agricultural income:

Provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set off against any income of the assessee from any other source of agricultural income.

Rule 7. Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shall be deducted in computing the agricultural income.

Rule 8. (1) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 1994, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1986 or the 1st day of April, 1987 or the 1st day of April, 1988 or the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993, is a loss, then, for the purposes of sub-section (2) of Section 2 of this Act,

(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1986, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1987 or the 1st day of April, 1988 or the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993,

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1987, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1988 or the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1988, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1989, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1990, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1991, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1992 or the 1st day of April, 1993,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1992, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1993, and

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1993,

shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April, 1994.

(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 1995 or, if by virtue of any provision of the Income Tax Act, income tax is to be charged in respect of the income of a period other than that previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1987 or the 1st day of April, 1988 or the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994, is a loss, then, for the purposes of sub-section (8) of Section 2 of this Act,

(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1987, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1988 or the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994,

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1988, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1989, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1990 or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1990, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1991, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1992, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1993 or the 1st day of April, 1994,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1993, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1994, and

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1994,

shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April, 1995,

(3) Where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in sub-rule (1) or sub-rule (2) shall entitle any person, other than the person incurring the loss, to have it set off under sub-rule (1) or, as the case may be, sub-rule (2).

(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the Assessing Officer under the provisions of these rules or the rules contained in Part IV of the First Schedule to the Finance Act, 1986 (23 of 1986), or of the First Schedule to the Finance Act, 1987 (11 of 1987), or of the First Schedule to the Finance Act, 1988 (26 of 1988), or of the First Schedule to the Finance Act, 1989 (13 of 1989), or of the First Schedule to the Finance Act, 1990 (12 of 1990), or of the First Schedule to the Finance (No. 2) Act, 1991 (49 of 1991), or of the First Schedule to the Finance Act, 1992 (18 of 1992), or of the First Schedule to the Finance Act, 1993 (38 of 1993), shall be set off under sub-rule (1), or, as the case may be, sub-rule (2).

Rule 9. Where the net result of the computation made in accordance with these rules is a loss, the loss so computed shall be ignored and the net agricultural income shall be deemed to be nil.

Rule 10. The provisions of the Income Tax Act relating to procedure for assessment (including the provisions of Section 288-A relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income.

Rule 11. For the purposes of computing the net agricultural income of the assessee, the Assessing Officer shall have the same powers as he has under the Income Tax Act for the purposes of assessment of the total income.

(See Section 61)

In the First Schedule to the Customs Tariff Act,

(1) in Chapter 1, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(2) in Chapter 2, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(3) in Chapter 3, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(4) in Chapter 4, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(5) in Chapter 5,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 0507.10), the entry 10% shall be substituted;

(ii) in sub-heading No. 0507.10, for the entries in column (4) and column (5), the entries 10% and 10% shall respectively be substituted;

(6) in Chapter 6, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(7) in Chapter 7, for the entries in column (4) and column (5) occurring against all the sub-heading Nos., the entries 10% and 10% shall respectively be substituted;

(8) in Chapter 8, for the entries in column (4) and column (5) occurring against all the sub-heading Nos. (except sub-heading Nos. 0802.11, 0802.12 and 0806.20), the entries 65% and 55% shall respectively be substituted;

(9) in Chapter 9,

(i) in sub-heading Nos. 0901.11, 0901.12, 0901.21, 0901.22, 0901.30 and 0901.40, for the entries in column (4) and column (5) occurring against each of them, the entries 10% and 10% less 13 paise per Kg. shall respectively be substituted;

(ii) in sub-heading Nos. 0902.10, 0902.20, 0902.30 and 0902.40, for the entries in column (4) and column (5) occurring against each of them, the entries 10% and 10% less 26 paise per Kg. shall respectively be substituted;

(iii) in sub-heading No. 0903.00, for the entries in column (4) and column (5), the entries 65% and 65% less 26 paise per Kg. shall respectively be substituted;

(iv) in sub-heading Nos. 0904.11 and 0904.12, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 57.5% shall respectively be substituted;

(v) in sub-heading Nos. 0904.20 and 0905.00, for the entry in column (4) occurring against each of them, the entry 65% shall be substituted;

(vi) in sub-heading Nos. 0906.10, 0906.20, 0907.00, 0908.10 and 0908.30, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 57.5% shall respectively be substituted;

(vii) in sub-heading Nos. 0908.20, 0909.10, 0909.20, 0909.30, 0909.40, 0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91 and 0910.99, for the entry in column (4) occurring against each of them, the entry 65% shall be substituted;

(10) in Chapter 11 for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(11) in Chapter 12,

(i) in sub-heading Nos. 1201.00, 1202.10, 1202.20, 1203.00, 1204.00, 1205.00, 1206.00, 1207.10, 1207.20, 1207.30, 1207.40, 1207.50, 1207.60, 1207.91, 1207.92 and 1207.99, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 55% shall respectively be substituted;

(ii) in sub-heading Nos. 1208.10, 1208.90, 1209.11, 1209.19, 1209.21, 1209.22, 1209.23, 1209.24, 1209.25, 1209.26, 1209.29, 1209.30, 1209.91, 1209.99, 1210.10, 1210.20, 1211.10, 1211.20, 1211.90, 1212.10, 1212.20, 1212.30, 1212.91 1212.92, 1212.99, 1213.00, 1214.10 and 1214.90, for the entry in column (4) occurring against each of them, the entry 65% shall be substituted;

(12) in Chapter 13,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 1301.20), the entry 65% shall be substituted;

(ii) in sub-heading No. 1301.20, for the entries in column (4) and column (5), the entries 65% and 55% shall respectively be substituted;

(13) in Chapter 14, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(14) in Chapter 15,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 1507.10, 1507.90, 1508.10, 1508.90, 1509.10, 1509.90, 1510.00;1511.10, 1511.90, 1512.11, 1512.19, 1512.21, 1512.29, 1513.11, 1513.19, 1513.21, 1513.29, 1514.10, 1514.90, 1515.11, 1515.19, 1515.21, 1515.29, 1515.30, 1515.40, 1515.50, 1515.60 and 1515.90), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 1507.10, 1507.90, 1508.10, 1508.90, 1509.10, 1509.90, 1510.00, 1511.10, 1511.90, 1512.11, 1512.19, 1512.21, 1512.29, 1513.11, 1513.19, 1513.21, 1513.29, 1514.10, 1514.90, 1515.11, 1515.19, 1515.21, 1515.29, 1515.30, 1515.40, 1515.50, 1515.60 and 1515.90, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 55% shall respectively be substituted;

(15) in Chapter 16, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(16) in Chapter 17,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 1702.10), the entry 65% shall be substituted;

(ii) in sub-heading No. 1702.10, for the entries in column (4), the entry 25% shall be substituted;

(17) in Chapter 18, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(18) in Chapter 19, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(19) in Chapter 20, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(20) in Chapter 21, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(21) in Chapter 22, in sub-heading Nos. 2201.10, 2201.90, 2202.10, 2202.90 and 2209.00, for the entry in column (4) occurring against each of them, the entry 65% shall be substituted;

(22) in Chapter 23, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(23) in Chapter 24, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(24) in Chapter 25,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2504.10, 2504.90 and 2527.00), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 2504.10, 2504.90 and 2527.00, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 55% shall respectively be substituted;

(25) in Chapter 26,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2620.11, 2620.19, 2620.20, 2620.30, 2620.40, 2620.50, 2620.90 and 2621.00), the entry 10% shall be substituted;

(ii) in sub-heading Nos. 2620.11, 2620.19, 2620.20, 2620.30, 2620.40, 2620.50 and 2620.90, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted;

(iii) in sub-heading No. 2621.00, for the entry in column (4), the entry 25% shall be substituted;

(26) in Chapter 27, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 2716.00), the entry 40% shall be substituted;

(27) in Chapter 28, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(28) in Chapter 29,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2917.37, 2933.71, 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.40, 2939.50, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 2917.37, 2933.71, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.40 and 2939.50, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 55% shall respectively be substituted;

(iii) in sub-heading Nos. 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 59% shall respectively be substituted;

(29) in Chapter 30,

(i) for the entries in column (4) and column (5) occurring against all the sub-heading Nos. (except sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50 and 3006.60), the entries 65% and 55% shall respectively be substituted;

(ii) in sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50 and 3006.60, for the entry in column (4) occurring against each of them, the entry 65% shall be substituted;

(30) in Chapter 31, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3102.21, 3105.20, 3105.51, 3105.59, 3105.60 and 3105.90) the entry 65% shall be substituted;

(31) in Chapter 32,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3201.90), the entry 65% shall be substituted;

(ii) in sub-heading No. 3201.90, for the entries in column (4) and column (5), the entries 65% and 55% shall respectively be substituted;

(32) in Chapter 33, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(33) in Chapter 34,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3402.11, 3402.12, 3402.13 and 3402.19), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 3402.11, 3402.12, 3402.13 and 3402.19, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 55% shall respectively be substituted;

(34) in Chapter 35, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(35) in Chapter 36, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(36) in Chapter 37, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(37) in Chapter 38

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3801.10, 3802.10, 3812.10, 3815.11 and 3815.12), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 3801.10, 3802.10, 3812.10, 3815.11 and 3815.12, for the entries in column (4) and column (5) occurring against each of them, the entries 65% and 55% shall respectively be substituted;

(38) in Chapter 39, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(39) in Chapter 40, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(40) in Chapter 41, for the entry in column (4) occurring against all the sub-heading Nos., (except sub-heading Nos. 4101.10, 4101.21 4102.22, 4101.29, 4101.30, 4101.40, 4102.10, 4102.21, 4102.29, 4103.10, 4103.20 and 4103.90) the entry 65% shall be substituted;

(41) in Chapter 42, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(42) in Chapter 43, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(43) in Chapter 44, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(44) in Chapter 45, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(45) in Chapter 46, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(46) in Chapter 47, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(47) in Chapter 48, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(48) in Chapter 49, in sub-heading Nos. 4907.00, 4908.10, 4908.90, 4909.00, 4910.00, 4911.10, 4911.91 and 4911.99 for the entry in column (4) occurring against each of them, the entry 45% shall be substituted;

(49) in Chapter 50,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 5001.00 and 5002.00), the entry 65% shall be substituted;

(ii) in sub-heading No. 5001.00, for the entry in column (4), the entry 30% shall be substituted;

(50) in Chapter 51,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 5101.11, 5101.19, 5101.21, 5101.29 and 5101.30), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 5101.11, 5101.19, 5101.21, 5101.29 and 5101.30, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted;

(51) in Chapter 52, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 5201.00), the entry 65% shall be substituted;

(52) in Chapter 53, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(53) in Chapter 54, for the entry in column (4) occurring against all the sub-heading Nos., that entry 65% shall be substituted;

(54) in Chapter 55, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(55) in Chapter 56, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(56) in Chapter 57, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(57) in Chapter 58, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(58) in Chapter 59, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(59) in Chapter 60, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(60) in Chapter 61, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(61) in Chapter 62, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(62) in Chapter 63, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(63) in Chapter 64, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(64) in Chapter 65, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(65) in Chapter 66, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(66) in Chapter 67, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(67) in Chapter 68, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(68) in Chapter 69, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted:

(69) in Chapter 70, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(70) in Chapter 71, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(71) in Chapter 72, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted;

(72) in Chapter 73, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted;

(73) in Chapter 74, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted;

(74) in Chapter 75,

(i) for the entry in column (4) occurring against all sub-heading Nos. (except sub-heading Nos. 7501.10, 7501.20, 7502.10 and 7502.20), the entry 50% shall be substituted;

(ii) in sub-heading Nos. 7501.10, 7501.20, 7502.10 and 7502.20, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(75) in Chapter 76,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7601.10 7601.20 and 7602.00), the entry 50% shall be substituted;

(ii) in sub-heading Nos. 7601.10, 7601.20 and 7602.00, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted;

(76) in Chapter 78,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7801.10, 7801.91, 7801.99 and 7802.00), the entry 60% shall be substituted;

(ii) in sub-heading Nos. 7801.10, 7801.91, 7801.99 and 7802.00, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted;

(77) in Chapter 79,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7901.11, 7901.12, 7901.20 and 7902.00), the entry 60% shall be substituted;

(ii) in sub-heading Nos. 7901.11, 7901.12, 7901.20 and 7902.00, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted;

(78) in Chapter 80,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8001.10, 8001.20 and 8002.00), the entry 50% shall be substituted;

(ii) in sub-heading Nos. 8001.10, 8001.20, and 8002.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(79) in Chapter 81,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8101.10, 8101.91, 8102.10, 8102.91, 8103.10, 8104.11, 8104.19, 8104.20, 8105.10, 8106.00, 8107.10 8108.10, 8109.10, 8110.00, 8111.00, 8112.11, 8112.20, 8112.30, 8112.40 and 8112.91), the entry 50% shall be substituted;

(ii) in sub-heading Nos. 8101.10, 8101.91, 8102.10, 8102.91, 8103.10, 8104.11, 8104.19, 8104.20, 8105.10, 8106.00, 8107.10, 8108.10, 8109.10, 8110.00, 8111.00, 8112.11, 8112.20, 8112.30, 8112.40 and 8112.91, for the entry in column (4) occurring against each of them, the entry 35% shall be substituted;

(80) in Chapter 82,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8212.10, 8212.20, 8212.90, 8213.00, 8214.10, 8214.20, 8214.90, 8215.10, 8215.20, 8215.91 and 8215.99), the entry 35% shall be substituted;

(ii) in sub-heading Nos. 8212.10, 8212.20, 8212.90, 8213.00, 8214.10, 8214.20, 8214.90, 8215.10 8215.20, 8215.91 and 8215.99, for the entry in column (4) occurring against each of them, the entry 65% shall be substituted;

(81) in Chapter 83, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(82) in Chapter 84,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8442.50, 8448.20, 8448.31, 8448.32, 8448.33, 8448.39, 8448.41, 8448.42, 8448.49, 8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80, 8482.91 and 8482.99), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 8482.10, 8482.20, 8482.30, 8482.40, 8482.50 and 8482.80, for the entry in column (4) occurring against each of them, the entry 65% plus Rs 250 per bearing shall be substituted;

(iii) in sub-heading Nos. 8482.91 and 8482.99, for the entry in column (4) occurring against each of them, the entry 65% plus Rs 250 per piece shall be substituted;

(83) in Chapter 85, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8514.40 and 8514.90), the entry 65% shall be substituted;

(84) in Chapter 86,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8601.10, 8601.20, 8602.10, 8602.90, and 8608.00), the entry 65% shall be substituted;

(ii) in sub-heading Nos. 8608.00, for the entry in column (4), the entry 60% shall be substituted;

(85) in Chapter 87, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 8710.00), the entry 65% shall be substituted;

(86) in Chapter 88, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(87) in Chapter 89,

(i) Note 2 shall be omitted;

(ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 8909.00), the entry 65% shall be substituted;

(iii) in sub-heading No. 8908.00, for the entry in column (4), the entry 15% shall be substituted;

(88) in Chapter 90,

(i) for the entry in column (4) occurring against all the sub-heading Nos. [except sub-heading Nos. 9021.11, 9021.19, 9021.21, 9021.29, 9021.30, 9021.40, 9021.50, 9021.90, 9023.00 and sub-heading Nos. specified against sub-items (ii) and (iii) of this item], the entry 65% shall be substituted;

(ii) in sub-heading Nos. 9018.11, 9018.19, 9018.20, 9018.31, 9018.32, 9018.39, 9018.41, 9018.49, 9018.50, 9018.90, 9019.10, 9019.20, 9020.00, 9022.11 and 9022.21, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted;

(iii) in sub-heading Nos. 9011.10, 9011.20, 9011.80, 9012.10, 9014.10, 9014.20, 9014.80, 9015.10, 9015.20, 9015.30, 9015.40, 9015.80, 9017.10, 9017.20, 9017.30, 9017.80, 9024.10, 9024.80, 9025.11, 9025.19, 9025.20, 9025.80, 9026.10, 9026.20, 9026.80, 9027.10, 9027.20, 9027.30, 9027.40, 9027.50, 9027.80, 9028.10, 9028.20, 9028.30, 9029.10, 9029.20, 9030.10, 9030.20, 9030.31, 9030.39, 9030.40, 9030.81, 9030.89, 9031.10, 9031.20, 9031.30, 9031.40, 9031.80, 9032.10, 9032.20, 9032.81 and 9032.89 for the entry in column (4) occurring against each of them, the entry 60% shall be substituted;

(89) in Chapter 91, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% , shall be substituted;

(90) in Chapter 92, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(91) in Chapter 93, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(92) in Chapter 94, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(93) in Chapter 95, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(94) in Chapter 96, for the entry in column (4) occurring against all the sub-heading Nos., the entry 65% shall be substituted;

(95) in Chapter 97, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 9704.00 and 9705.00), the entry 65% shall be substituted;

(96) in Chapter 98,

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 9803.00), the entry 65% shall be substituted;

(ii) in sub-heading No. 9803.00, for the entry in column (4), the entry 200% shall be substituted.

[See Section 62(a)]

In the Schedule to the Central Excise Tariff Act,

(1) in Chapter 15, in sub-heading Nos. 1505.00 and 1508.10, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(2) in Chapter 17,

(a) in sub-heading Nos. 1702.19 and 1702.21, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(b) in sub-heading No. 1703.10, for the entry in column (4), the entry 20% shall be substituted.

(3) in Chapter 19, in sub-heading Nos. 1902.10, 1903.10 and 1904.10, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(4) in Chapter 21,

(a) in sub-heading Nos. 2102.10 and 2102.90, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(b) in sub-heading Nos. 2106.11, 2106.19 and 2106.90, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted;

(5) in Chapter 22,

(a) in sub-heading Nos. 2210.11, 2201.12, 2201.19, 2202.11, 2202.12, 2202.13, 2202.14 and 2202.19, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted;

(b) in sub-heading No. 2201.90, for the entry in column (4), the entry 10% shall be substituted;

(c) in sub-heading No. 2204.00, for the entry in column (4), the entry 20% shall be substituted;

(6) in Chapter 24,

(a) in sub-heading Nos. 2403.11, 2403.12, 2403.21 and 2403.22, for the entry in column (4) occurring against each of them, the entry Rs 1000 per thousand shall be substituted;

(b) in sub-heading Nos. 2404.41, 2404.49, 2404.50 and 2404.60, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(7) in Chapter 25,

(a) in heading No. 25.02, in column (3), for the entry Portland cement , the entry Portland cement (including ordinary Portland cement, Portland pozzolana cement and Portland slag cement): shall be substituted;

(b) in sub-heading No. 2502.10, for the entry in column (4), the entry Rs 250 per tonne shall be substituted;

(c) in sub-heading Nos. 2504.21 and 2504.31, for the entry in column (4) occurring against each of them, the entry Rs 20 per square metre shall be substituted;

(8) in Chapter 27,

(a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2705.00, 2706.00, 2707.10, 2707.20, 2707.30, 2707.40, 2707.50, 2707.60, 2707.90, 2710.11, 2710.12, 2710.13 and 2710.19), the entry 10% shall be substituted;

(b) in sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40, 2707.50, 2707.60, 2707.90, 2710.11, 2710.12 2710.13 and 2710.19, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(9) in Chapter 28, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted;

(10) in Chapter 29, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted;

(11) in Chapter 31, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3101.00), the entry 20% shall be substituted;

(12) in Chapter 32,

(a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3205.00, 3208.10, 3208.20, 3208.30, 3208.90, 3209.20, 3209.90 and 3212.90), the entry 20% shall be substituted;

(b) in sub-heading Nos. 3208.10, 3208.20, 3208.30, 3208.90, 3209.10, 3209.20 and 3209.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(13) in Chapter 33,

(a) in sub-heading Nos. 3301.00, 3302.10, 3302.90, 3303.00, 3306.00 and 3307.49, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(b) in sub-heading Nos. 3304.00, 3305.90, 3307.10, 3307.20, 3307.30 and 3307.90, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted;

(14) in Chapter 34,

(a) after Note 5, the following Note shall be inserted, namely:

6. In relation to products of sub-heading No. 3402.90, packing or repacking into smaller packs, including packing or repacking of bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture . ;

(b) in sub-heading Nos. 3401.10 and 3403.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(c) in sub-heading No. 3402.90, for the entry in column (4), the entry 30% shall be substituted;

(15) in Chapter 35, in sub-heading Nos. 3505.10 and 3506.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(16) in Chapter 36, in sub-heading Nos. 3602.00, 3604.10, 3604.90 and 3606.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(17) in Chapter 37,

(a) after Note 2, the following Note shall be inserted, namely:

3. In relation to products of heading Nos. 37.01, 37.02 and 37.03, the process of cutting, slitting, perforation or any one or more of these processes shall amount to manufacture . ;

(b) in sub-heading Nos. 3701.10, 3701.20, 3701.90, 3702.10, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20 and 3707.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(c) in sub-heading Nos. 3706.31, 3706.32, 3706.39, 3706.41, 3706.42, 3706.43, 3706.44, 3706.91 and 3706.92, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(18) in Chapter 38, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted;

(19) in Chapter 39,

(a) in Note 11, for clause (a), the following clause shall be substituted, namely:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300-L; ;

(b) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3922.10, 3922.20, 3922.90, 3924.19, 3924.90, 3925.10, 3925.20, 3925.30 and 3925.99), the entry 30% shall be substituted;

(20) in Chapter 40,

(a) in sub-heading Nos. 4006.90, 4008.29, 4009.10, 4009.91, 4009.99, 4016.19 4016.91, 4016.99, 4017.10 and 4017.20, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(b) in sub-heading Nos. 4008.11, 4008.19 and 4016.11, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(21) in Chapter 44,

(a) in sub-heading Nos. 4401.00, 4403.00 and 4410.90, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(b) in sub-heading Nos. 4402.00, 4405.00, 4408.10, 4408.20, 4408.30, 4408.40, 4408.90, 4409.00 and 4410.10, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(22) in Chapter 47, in sub-heading No. 4702.00, for the entry in column (4), the entry 20% shall be substituted;

(23) in Chapter 48,

(a) in sub-heading Nos. 4801.10 and 4801.90, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(b) in sub-heading Nos. 4802.20, 4802.91, 4802.99, 4803.00, 4804.19, 4804.29, 4904.30, 4805.11, 4805.19, 4805.20, 4805.30, 4805.90, 4806.10, 4806.20, 4806.90, 4807.10, 4807.91, 4807.92, 4807.99, 4808.10, 4808.90, 4809.10, 4809.20, 4809.90, 4810.10, 4810.20, 4810.90, 4811.10, 4811.20, 4811.40, 4811.90, 4812.00, 4813.00, 4814.00, 4816.00, 4818.00, 4819.12, 4819.19, 4819.90, 4822.00, 4823.11, 4823.12, 4823.14 and 4823.19, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(c) in sub-heading Nos. 4811.30 and 4823.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(d) in sub-heading Nos. 4817.00, 4820.00 and 4821.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(24) in Chapter 50, in sub-heading No. 5001.20, for the entry in column (4), the entry 15% shall be substituted;

(25) in Chapter 51,

(a) in sub-heading Nos. 5101.00, 5102.11, 5102.12, 5107.24, 5107.42 and 5107.92, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(b) in sub-heading Nos. 5103.10, 5103.21, 5103.29 and 5107.99, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;

(c) in sub-heading Nos. 5107.39, 5107.41 and 5107.91, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(26) in Chapter 52,

(a) in sub-heading No. 5203.00, for the entry in column (4), the entry 10% shall be substituted;

(b) in sub-heading Nos. 5204.21 and 5204.29, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(27) in Chapter 53,

(a) in sub-heading Nos. 5301.10, and 5303.10, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(b) in sub-heading Nos. 5301.31, 5302.20, 5303.31 and 5306.29, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(c) in sub-heading Nos. 5301.32, 5303.32 and 5303.39, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(28) in Chapter 54,

(a) in sub-heading Nos. 5402.00 and 5403.00, for the entry in column (4) occurring against each of them, the entry 70% shall be substituted;

(b) in sub-heading Nos. 5404.00, 5405.00, 5406.11, 5406.12, 5406.19, 5406.90 and 5407.00, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted;

(29) in Chapter 55, in sub-heading Nos. 5501.10, 5501.20 5501.30, 5501.90, 5502.00, 5504.10, 5504.21, 5504.22, 5504.29, 5504.31, 5504.32, 5504.39, 5504.90, 5505.00, 5506.21 and 5506.29, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(30) in Chapter 56,

(a) in sub-heading No. 5605.10, for the entry in column (4), the entry 70% shall be substituted;

(b) in sub-heading No. 5607.19, for the entry in column (4), the entry 10% shall be substituted;

(31) in Chapter 57,

(a) in sub-heading Nos. 5701.11, 5701.12 and 5702.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(b) in sub-heading No. 5702.20, for the entry in column (4), the entry 10% shall be substituted;

(32) in Chapter 58,

(a) in sub-heading Nos. 5803.00, 5805.11, 5805.12, 5805.13, 5805.14 and 5805.19, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(b) in sub-heading No. 5805.90, for the entry in column (4), the entry Nil shall be substituted;

(33) in Chapter 59,

(a) in sub-heading Nos. 5902.10, 5902.20, 5902.30, 5906.11, 5906.12 and 5906.19, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(b) in sub-heading Nos. 5903.11, 5903.21 and 5903.91, for the entry in column (4) occurring against each of them, the entry 5% shall be substituted;

(c) in sub-heading Nos. 5903.19, 5903.29, 5903.99, 5904.10, 5904.90, 5906.90 and 5908.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(34) in Chapter 64, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 6402.00), the entry 15% shall be substituted;

(35) in Chapter 65, in sub-heading No. 6501.10, for the entry in column (4), the entry 10% shall be substituted;

(36) in Chapter 66, in sub-heading No. 6601.00, for the entry in column (4), the entry 10% shall be substituted;

(37) in Chapter 68,

(a) in sub-heading Nos. 6801.10, 6801.90, 6802.00, 6803.00, 6805.10, 6806.10 and 6806.90, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(b) in sub-heading No. 6807.00, for the entry in column (4), the entry 30% shall be substituted;

(38) in Chapter 69,

(a) in sub-heading No. 6901.00, in the entry in column (3), for the word sheets , the word sheaths shall be substituted;

(b) in sub-heading Nos. 6905.00, 6906.90, 6908.10, 6909.10, 6909.20, 6909.30, 6909.90 and 6911.00 for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(c) in sub-heading No. 6906.10, for the entry in column (4), the entry 40% shall be substituted;

(39) in Chapter 70,

(a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7007.90, 7009.00 and 7011.10) the entry 20% shall be substituted;

(b) in sub-heading No. 7007.90, for the entry in column (4), the entry 30% shall be substituted;

(c) for the entry in column (3) against heading No. 70.11, the entry Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses shall be substituted;

(d) in sub-heading No. 7011.10, for the entry in column (3), the following entry shall be substituted, namely:

Glasses for corrective spectacles ;

(40) in Chapter 71, for Note 4, the following Note shall be substituted, namely:

4. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as such as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. ;

(41) in Chapter 72,

(a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 7230.00), the entry 15% shall be substituted;

(b) heading No. 72.30 and the entries relating thereto shall be omitted;

(42) in Chapter 73,

(a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7302.90, 7307.00, 7308.10, 7308.20, 7308.30, 7308.40, 7308.90, 7309.00 7312.10, 7312.90, 7313.00, 7314.00, 7315.00, 7316.00, 7317.00, 7318.10, 7318.21, 7318.29, 7318.90, 7319.00, 7320.00, 7321.90, 7322.00, 7323.00, 7324.00, 7326.11, 7326.19, 7326.20, 7326.90 and 7327.00), the entry 15% shall be substituted;

(b) heading No. 73.27 and the entries relating thereto shall be omitted;

(43) in Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted;

(44) in Chapter 83,

(a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8303.00, 8306.00, 8307.00, 8310.00, 8311.00 and 8312.00), the entry 20% shall be substituted;

(b) in sub-heading No. 8303.00, for the entry in column (4), the entry 30% shall be substituted;

(45) in Chapter 84,

(a) in sub-heading Nos. 8414.10, 8414.91, 8415.00, 8418.00, 8419.00, 8476.11, 8476.91, 8481.10 and 8481.91, for the entry in column (4) occurring against each of them, the entry 60% shall be substituted;

(b) in sub-heading Nos. 8414.20 and 8469.00 for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;

(c) in sub-heading No. 8485.90, for the entry in column (4), the entry 25% shall be substituted;

(46) in Chapter 85,

(a) in sub-heading Nos. 8506.00, 8523.11, 8523.12, 8523.13, 8523.14, 8523.19, 8523.20, 8523.90, 8524.21, 8524.22, 8524.23, 8524.24, 8544.00 and 8546.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted;

(b) in sub-heading Nos. 8518.00, 8519.00, 8520.00, 8521.00, 8522.00, 8525.00, 8527.00, 8528.00, 8529.00, 8532.00 and 8540.11, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(c) in sub-heading No. 8536.10, for the entry in column (4), the entry 60% shall be substituted;

(d) in sub-heading No. 8539.00, for the entry in column (4), the entry 15% shall be substituted;

(e) in sub-heading No. 8548.00, for the entry in column (4), the entry 25% shall be substituted;

(47) in Chapter 87,

(a) in sub-heading Nos. 8702.00, 8703.00, 8704.00, 8706.20, 8706.30 and 8706.40, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted;

(b) in sub-heading Nos. 8705.00, 8706.50, 8707.00, 8709.00, 8710.00 and 8716.00, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;

(c) in sub-heading No. 8708.00, for the entry in column (4), the entry 20% shall be substituted;

(48) in Chapter 89,

(a) Note 2 shall be omitted;

(b) heading No. 89.08 and the entries relating thereto shall be omitted;

(49) in Chapter 90,

(a) in sub-heading Nos. 9006.00, 9007.00, 9008.00 and 9009.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(b) in sub-heading Nos. 9011.00, 9012.00, 9013.00, 9014.00, 9015.00, 9016.10, 9016.90 9017.00, 9018.00, 9019.00, 9020.00, 9021.00, 9022.00, 9023.00, 9024.00, 9025.00, 9026.00 9027.00, 9028.00, 9029.00, 9030.00, 9031.00, 9032.12, 9032.80, 9032.99 and 9033.00, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(c) in sub-heading Nos. 9032.11 and 9032.91, for the entry in column (4) occurring against each of them, the entry 60% shall be substituted;

(50) in Chapter 91, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(51) in Chapter 92, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted;

(52) in Chapter 94,

(a) in sub-heading Nos. 9401.00, 9402.00, 9403.00 and 9405.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(b) in sub-heading No. 9404.00, for the entry in column (4), the entry 30% shall be substituted;

(53) in Chapter 95, in sub-heading No. 9504.00, for the entry in column (4), the entry 15% shall be substituted;

(54) in Chapter 96

(a) in sub-heading Nos. 9604.00, 9606.00, 9608.00, 9611.00, 9612.00, 9613.10 and 9613.90, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(b) in sub-heading No. 9605.10, for the entry in column (4), the entry 50% shall be substituted.

[See Section 62(b)]

[See Section 63(b)]

In the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act,

(1) in sub-heading Nos. 2403.11 and 2403.21, for the entry in column (4) occurring against each of them, the entry Rs 350 per thousand shall be substituted;

(2) in sub-heading Nos. 2404.49 and 2404.60, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted;

(3) in sub-heading Nos. 5107.24, 5107.32, 5107.42 and 5107.92, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(4) in sub-heading Nos. 5107.39, 5107.41 and 5107.49, for the entry in column (4) occurring against each of them, the entry 5% shall be substituted;

(5) in sub-heading Nos. 5206.00, 5207.00, 5208.00, 5209.00, 5210.00 and 5211.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(6) in sub-heading Nos. 5409.00, 5410.00, 5411.00 and 5412.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(7) in sub-heading Nos. 5508.00, 5509.00, 5510.00, 5511.00 and 5512.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(8) in sub-heading Nos. 5801.30, 5802.14 and 5804.12, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted;

(9) in sub-heading Nos. 5805.11, 5805.12, 5805.13 and 5805.14, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted;

(10) in sub-heading No. 5901.20, for the entry in column (4), the entry 20% shall be substituted;

(11) in sub-heading Nos. 5902.10, 5902.20, 5902.30, 5903.19, 5903.29, 5906.11 and 5906.12, for the entry in column (4) occurring against each of them, the entry 5% shall be substituted;

(12) in sub-heading No. 6001.12, for the entry in column (4), the entry 20% shall be substituted.

1. Received the assent of the President on May 13, 1994.

2. W.e.f. 1-7-1994, vide Notification No. 1/14 Service Tax, dated 20-6-1994.

3. Substituted for Section 65 by Act 32 of 2003, Section 159.

4. Substituted for commercial concern by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

5. Inserted by Act 23 of 2004, Section 90.

6. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

7. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

8. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

9. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

10. Substituted by Act 23 of 2004, Section 90.

11. Substituted for or any other person by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

12. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

13. Item (ii) omitted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

14. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

15. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

16. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

17. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

18. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

19. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

20. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

21. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

22. Substituted by Act 23 of 2004, Section 90.

23. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

24. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

25. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

26. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

27. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

28. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

29. Inserted by Act 23 of 2004, Section 90.

30. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

31. Omitted by Act 23 of 2004, Section 90.

32. Substituted by Act 23 of 2004, Section 90.

33. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

34. Substituted for to a client by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

35. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

36. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

37. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

38. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

39. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

40. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

41. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

42. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

43. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

44. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

45. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

46. Inserted by Act 23 of 2004, Section 90.

47. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

48. Inserted by Act 23 of 2004, Section 90.

49. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

50. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

51. Inserted by Act 23 of 2004, Section 90.

52. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

53. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

54. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

55. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

56. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

57. Clause (60) omitted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

58. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

59. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

60. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

61. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

62. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

63. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

64. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

65. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

66. Substituted for to a client by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

67. Substituted for to a customer by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

68. Inserted by Act 23 of 2004, Section 90.

69. Inserted by Act 23 of 2004, Section 90.

70. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

71. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

72. Inserted by Act 23 of 2004, Section 90.

73. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

74. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

75. Inserted by Act 23 of 2004, Section 90.

76. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

77. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

78. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

79. Inserted by Act 23 of 2004, Section 90.

80. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

81. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

82. Renumbered as Explanation 1 by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

83. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

84. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

85. Substituted for to a client by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

86. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

87. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

88. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

89. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

90. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

91. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

92. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

93. Substituted by Act 23 of 2004, Section 90.

94. Clause (103) omitted by Act 23 of 2004, Section 90.

95. Omitted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

96. Inserted by Act 23 of 2004, Section 90.

97. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

98. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

99. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

100. Substituted for to an investor by Act 23 of 2004, Section 90.

101. Omitted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

102. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

103. Substituted for to a client by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

104. Substituted for to a customer by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

105. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

106. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

107. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

108. Substituted for a client by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

109. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

110. Substituted for the client by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

111. Subsituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

112. Substituted for commercial concern by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

113. Omitted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

114. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

115. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

116. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

117. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

118. Substituted by Act 23 of 2004, Section 90.

119. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

120. Omitted by Act 23 of 2004, Section 90.

121. Substituted for to a customer, by a cable operator by Act 23 of 2004, Section 90.

122. Substituted for a commercial concern by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

123. Substituted by Act 23 of 2004, Section 90.

124. Substituted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

125. Omitted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

126. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

127. Substituted for a commercial concern by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

128. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

129. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

130. Inserted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

131. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

132. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

133. Substituted for internet telephony by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

134. Omitted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

135. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

136. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

137. Inserted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

138. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

139. Substituted for process or material by Act 18 of 2008, Section 90(A) (w.e.f. 1-5-2006).

140. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

141. Substituted for internet telephony by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

142. Substituted by Act 18 of 2008, Section 90(A) (w.e.f. the date to be notified).

143. Substituted by Act 18 of 2005, Section 88 (w.e.f. 16-6-2005).

144. Inserted by Act 21 of 2006, Section 68 (w.e.f. 1-5-2006).

145. Substituted by Act 33 of 2009, Section 113(A)(1)(a) (w.e.f. 1-9-2009).

146. Clauses (b) & (c) inserted by Act 33 of 2009, Section 113(A)(1)(b) (w.e.f. 1-9-2009).

147. The words or sub-broker, as the case may be omitted by Act 33 of 2009, Section 113(A)(2) (w.e.f. 1-9-2009).

148. Substituted by Act 33 of 2009, Section 113(A)(3)(a) (w.e.f. 1-9-2009).

149. Substituted for acquiring by Act 33 of 2009, Section 113(A)(3)(b) (w.r.e.f. 16-5-2008). (G) Validation of action taken under sub-clause (zzzze) of clause (105) of Section 65. Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under items (v) and (vi) of sub-clause (zzzze) of clause (105) of Section 65 at any time during the period commencing on and from the 16th day of May, 2008 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made by item (b) of sub-clause (3) of clause (A) of Section 113 of the Finance (No. 2) Act, 2009 had been in force at all material times and, accordingly, notwithstanding anything contained in any judgement, decree or order of any court, tribunal or other authority, (a) any action taken or anything done or omitted to be done for the imposition of service tax during the said period for providing the right to use information technology software for commercial exploitation and also for providing the right to use information technology software supplied electronically, shall be deemed to be, and shall be deemed to always have been, as validly taken or done or omitted to be done as if the said amendment had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for the imposition of such service tax and no enforcement shall be made by any court of any decree or order relating to such action taken or anything done or omitted to be done as if the said amendment had been in force at all material times; (c) recovery shall be made of all such amounts of service tax, interest or penalty or fine or other charges which may not have been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, would not have been refunded, as if the said amendment had been in force at all material times. Explanation. For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. (H) Validation of exemption given to a person providing specified taxable services to goods transport agency with retrospective effect. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 10(E), dated the 5th January, 2009, issued in exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), granting exemption from the whole of service tax leviable under Section 66 to any person providing specified taxable services to goods transport agency, shall be deemed to have, and to always have, for all purposes, validly come into force on and from the 1st day of January, 2005 at all material times. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected as if the notification referred to in sub-section (1) had been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for the claim of refund of service tax shall be made within six months from the date on which the Finance (No. 2) Bill, 2009 receives the assent of the President. Explanation. For the removal of doubts, it is hereby declared that the provisions of Section 11-B of the Central Excise Act, 1944 (1 of 1944), shall be applicable in case of refunds under this section.

150. Inserted by Act 33 of 2009, Section 113(A)(3)(c) (w.e.f. 1-9-2009).

151. Explanation omitted by Act 14 of 2010, Section 76(A)(1) (w.e.f. 1-7-2010).

152. Inserted by Act 14 of 2010, Section 76(A)(2) (w.e.f. 1-7-2010).

153. Substituted for commercial or industrial construction service by Act 14 of 2010, Section 76(A)(3) (w.e.f. 1-7-2010).

154. Substituted by Act 14 of 2010, Section 76(A)(4) (w.e.f. 1-7-2010).

155. Substituted by Act 14 of 2010, Section 76(A)(5) (w.e.f. 1-7-2010).

156. Substituted by Act 14 of 2010, Section 76(A)(6)(a) (w.e.f. 1-7-2010).

157. Inserted by Act 14 of 2010, Section 76(A)(6)(b) (w.r.e.f. 1-7-2003).

158. Substituted by Act 14 of 2010, Section 76(A)(6)(c) (w.e.f. 1-7-2010).

159. The word service omitted by Act 14 of 2010, Section 76(A)(6)(d)(i) (w.e.f. 1-7-2010).

160. Inserted by Act 14 of 2010, Section 76(A)(6)(d)(ii) (w.e.f. 1-7-2010).

161. Inserted by Act 14 of 2010, Section 76(A)(6)(e) (w.e.f. 1-7-2010).

162. Substituted by Act 14 of 2010, Section 76(A)(6)(f) (w.e.f. 1-7-2010).

163. Inserted by Act 14 of 2010, Section 76(A)(6)(g) (w.e.f. 1-7-2010).

164. Substituted by Act 14 of 2010, Section 76(A)(6)(h)(i) (w.r.e.f. 1-6-2007). 77. Validation of action taken under sub-clause (zzzz) of clause (105) of Section 65. Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under sub-clause (zzzz) of clause (105) of Section 65 of the Finance Act, 1994 (32 of 1994), at any time during the period commencing on and from the 1st day of June, 2007 and ending with the day, the Finance Bill, 2010 receives the assent of the President, shall be deemed to be and deemed always to have been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made in sub-clause (zzzz) of clause (105) of Section 65, by sub-item (i) of item (h) of sub-clause (6) of clause (A) of Section 76 of the Finance Act, 2010 had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, (a) any action taken or anything done or omitted to be taken or done in relation to the levy and collection of service tax during the said period on the taxable service of renting of immovable property, shall be deemed to be and deemed always to have been, as validly taken or done or omitted to be done as if the said amendment had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for the levy and collection of such service tax and no enforcement shall be made by any court of any decree or order relating to such action taken or anything done or omitted to be done as if the said amendment had been in force at all material times; (c) recovery shall be made of all such amounts of service tax, interest or penalty or fine or other charges which may not have been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, would not have been refunded, as if the said amendment had been in force at all material times. Explanation. For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had this amendment not come into force.

165. Inserted by Act 14 of 2010, Section 76(A)(6)(h)(ii) (w.r.e.f. 1-6-2007).

166. Omitted by Act 14 of 2010, Section 76(A)(6)(i) (w.e.f. 1-7-2010).

167. Substituted for clauses (ii) and (iii) by Act 76(A)(6)(j) (w.e.f. 1-7-2010).

168. Inserted by Act 14 of 2010, Section 76(A)(6)(l) (w.e.f. 1-7-2010).

169. Omitted by Act 8 of 2011, Section 74(A)(1) (w.e.f. 1-5-2011).

170. Substituted by Act 8 of 2011, Section 74(A)(2) (w.e.f. 1-5-2011).

171. Omitted by Act 8 of 2011, Section 74(A)(3) (w.e.f. 1-5-2011).

172. Substituted by Act 8 of 2011, Section 74(A)(4) (w.e.f. 1-5-2011).

173. Substituted by Act 8 of 2011, Section 74(A)(5)(a) (w.e.f. 1-5-2011).

174. Substituted by Act 8 of 2011, Section 74(A)(5)(b) (w.e.f. 1-5-2011).

175. Inserted by Act 8 of 2011, Section 74(A)(5)(c) (w.e.f. 1-5-2011).

176. Substituted by Act 8 of 2011, Section 74(A)(5)(d) (w.e.f. 1-5-2011).

177. Substituted by Act 8 of 2011, Section 74(A)(5)(e) (w.e.f. 1-5-2011).

178. Inserted by Act 8 of 2011, Section 74(A)(5)(f) (w.e.f. 1-5-2011).

179. Inserted by Act 23 of 2012, Section 143(A) (w.e.f. the date to be notified).

180. Inserted by Act 32 of 2003, Section 159.

181. Inserted by Act 23 of 2012, Section 143(B) (w.e.f. the date to be notified).

182. Inserted by Act 23 of 2012, Section 143(C) (w.e.f. 1-7-2012).

183. Ins. by Act 17 of 2013, Section 103(A)(ii) (w.e.f. 10-5-2013).

184. Ins. by Act 25 of 2014, Section 114(A)(i) (w.e.f. 6-8-2014).

185. ins. by Act 25 of 2014, Section 114(A)(ii) (w.e.f. 6-8-2014).

186. Omitted by Act 20 of 2015, Section 107(a) (w.e.f. the date to be notified).

187. Ins. by Act 20 of 2015, Section 107(b) (w.e.f. 14-5-2015).

188. Omitted by Act 20 of 2015, Section 107(c) (w.e.f. the date to be notified).

189. Ins. by Act 20 of 2015, Section 107(d) (w.e.f. 14-5-2015).

190. Ins. by Act 20 of 2015, Section 107(e) (w.e.f. 14-5-2015).

191. The words alcoholic liquors for human consumption, omitted by Act 20 of 2015, Section 107(f) (w.e.f. the date to be notified).

192. Subs. by Act 20 of 2015, Section 107(g) (w.e.f. 14-5-2015).

193. Omitted by Act 20 of 2015, Section 107(h) (w.e.f. 14-5-2015).

194. Omitted by Act 28 of 2016, Section 148(a) (w.e.f. 14-5-2016).

195. Subs. by Act 28 of 2016, Section 148(b) (w.e.f. 14-5-2016).

196. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

197. Substituted for and (zzzzd) by Act 18 of 2008, Section 90(B) (w.e.f. the date to be notified).

198. Substituted for and (zzzzj) by Act 33 of 2009, Section 113(B) (w.e.f. 1-9-2009).

199. Substituted for and (zzzzm) by Act 14 of 2010, Section 76(B) (w.e.f. 1-7-2010).

200. Substituted for and (zzzz-u) by Act 8 of 2011, Section 74(B) (w.e.f. 1-5-2011).

201. Inserted by Act 23 of 2012, Section 143(D) (w.e.f. the date to be notified).

202. Inserted by Act 21 of 2006, Section 68.

203. Inserted by Act 23 of 2012, Section 143(E) (w.e.f. the date to be notified).

204. Inserted by Act 23 of 2012, Section 143(F) (w.e.f. 1-7-2012).

205. Subs. for twelve per cent by Act 20 of 2015, Section 108 (w.e.f. the date to be notified).

206. Ins. by Act 17 of 2013, Section 103(C) (w.e.f. 10-5-2013).

207. Inserted by Act 23 of 2012, Section 143(F) (w.e.f. 1-7-2012).

208. Inserted by Act 23 of 2012, Section 143(F) (w.e.f. 1-7-2012).

209. The word seed omitted by Act 17 of 2013, Section 103(D) (w.e.f. 10-5-2013).

210. Subs. by Act 25 of 2014, Section 114(B)(i) (w.e.f. the date to be notified).

211. Subs. by Act 25 of 2014, Section 114(B)(ii) (w.e.f. the date to be notified).

212. Subs. for support services by Act 20 of 2015, Section 109(1) (w.e.f. the date to be notified).

213. Subs. by Act 20 of 2015, Section 109(2) (w.e.f. the date to be notified).

214. Ins. by Act 20 of 2015, Section 109(3) (w.e.f. the date to be notified).

215. Omitted by Act 20 of 2015, Section 109(4) (w.e.f. the date to be notified).

216. Omitted by Act 28 of 2016, Section 149(a) (w.e.f. 14-5-2016).

217. Omitted by Act 28 of 2016, Section 149(b)(i) (w.e.f. 1-6-2016).

218. Omitted by Act 28 of 2016, Section 149(b)(ii) (w.e.f. 1-6-2016).

219. Inserted by Act 23 of 2012, Section 143(F) (w.e.f. 1-7-2012).

220. Ins. by Act 28 of 2016, Section 150 (w.e.f. 14-5-2016).

221. Inserted by Act 23 of 2012, Section 143(F) (w.e.f. 1-7-2012).

222. Ins. by Act 20 of 2015, Section 110 (w.e.f. 14-5-2015).

223. Substituted by Act 21 of 2006, Section 68.

224. Substituted for book adjustment by Act 18 of 2008, Section 90(c).

225. Omitted by Act 23 of 2012, Section 143(G) (w.e.f. 1-7-2012).

226. Subs. by Act 20 of 2015, Section 111 (w.e.f. 14-5-2015).

227. Inserted by Act 23 of 2012, Section 143(H).

228. Subs. by Act 25 of 2014, Section 114(C) (w.e.f. the date to be notified).

229. Renumbered by Act 28 of 2016, Section 151 (w.e.f. 14-5-2016).

230. Ins. by Act 28 of 2016, Section 151 (w.e.f. 14-5-2016).

231. Substituted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

232. Inserted by Act 32 of 2003, Section 158 (w.r.e.f. 16-7-1997).

233. Substituted for any taxable service notified by Act 23 of 2012, Section 143(I)(i) (w.e.f. 1-7-2012).

234. Inserted by Act 23 of 2012, Section 143(I)(ii) (w.e.f. 1-7-2012).

235. Substituted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

236. Renumbered by Act 18 of 2005, Section 88.

237. Substituted for Central Excise Officer by Act 14 of 2001, Section 137 (w.e.f. 16-7-2001).

238. Inserted by Act 18 of 2005, Section 88.

239. Substituted by Act 14 of 2001, Section 137 (w.e.f. 16-7-2001).

240. Renumbered by Act 18 of 2005, Section 88.

241. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

242. Inserted by Act 18 of 2005, Section 88.

243. Substituted for two thousand rupees by Act 8 of 2011, Section 74(C).

244. Inserted by Act 18 of 2008, Section 90(D).

245. Inserted by Act 32 of 2003, Section 158 (w.r.e.f. 16-7-1997).

246. Inserted by Act 18 of 2008, Section 90(D).

247. Inserted by Act 23 of 2012, Section 143(J).

248. Substituted by Act 23 of 2004, Section 90.

249. Substituted by Act 18 of 2005, Section 88.

250. Substituted by Act 18 of 2005, Section 88.

251. Substituted by Act 18 of 2005, Section 88.

252. Substituted by Act 18 of 2005, Section 88.

253. Substituted by Act 18 of 2005, Section 88.

254. Substituted by Act 18 of 2005, Section 88.

255. Explanation renumbered as Explanation-1 by Act 14 of 2010, Section 76(C).

256. Inserted by Act 14 of 2010, Section 76(C).

257. Omitted by Act 8 of 2011, Section 74(D)(ii).

258. Inserted by Act 23 of 2012, Section 143(K)(ii).

259. Ins. by Act 17 of 2013, Section 103(E) (w.e.f. 10-5-2013).

260. Ins. by Act 25 of 2014, Section 114(D) (w.e.f. 6-8-2014).

261. Ins. by Act 20 of 2015, Section 112(i) (w.e.f. 14-5-2015).

262. Omitted by Act 20 of 2015, Section 112(ii) (w.e.f. 14-5-2015).

263. Subs. for eighteen months by Act 28 of 2016, Section 152(i) (w.e.f. 14-5-2016).

264. Subs. for whose limitation is specified as eighteen months in by Act 28 of 2016, Section 152(ii) (w.e.f. 14-5-2016).

265. Inserted by Act 21 of 2006, Section 68.

266. Inserted by Act 21 of 2006, Section 68.

267. Inserted by Act 8 of 2011, Sectoin 74(E).

268. Inserted by Act 21 of 2006, Section 68.

269. Inserted by Act 21 of 2006, Section 68.

270. Substituted by Act 18 of 2005, Section 88.

271. Substituted by Act 18 of 2005, Section 88.

272. Substituted by Act 18 of 2005, Section 88.

273. Substituted by Act 23 of 2004, Section 90.

274. Substituted by Act 18 of 2005, Section 88.

275. Substituted by Act 18 of 2005, Section 88.

276. Substituted by Act 23 of 2004, Section 90.

277. Substituted by Act 18 of 2005, Section 88.

278. Substituted by Act 23 of 2004, Section 90.

279. Substituted by Act 18 of 2005, Section 88.

280. Substituted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

281. Substituted by Act 23 of 2004, Section 90.

282. Inserted by Act 8 of 2011, Section 74(F).

283. Subs. for Provided that by Act 28 of 2016, Section 153 (w.e.f. 14-5-2016).

284. Omitted by Act 23 of 2004, Section 90.

285. Subs. by Act 20 of 2015, Section 113 (w.e.f. 14-5-2015).

286. Substituted by Act 18 of 2008, Section 90(E).

287. Substituted for five thousand rupees by Act 8 of 2011, Section 74(H).

288. Subs. by Act 17 of 2013, Section 103(F) (w.e.f. 10-5-2013).

289. Subs. by Act 20 of 2015, Section 114 (w.e.f. 14-5-2015).

290. Ins. by Act 17 of 2013, Section 103(G) (w.e.f. 10-5-2013).

291. Ins. by Act 28 of 2016, Section 154 (w.e.f. 14-5-2016).

292. Ins. by Act 20 of 2015, Section 115 (w.e.f. 14-5-2015).

293. Omitted by Act 23 of 2004, Section 90.

294. Omitted by Act 20 of 2015, Section 116 (w.e.f. 14-5-2015).

295. Omitted by Act 23 of 2004, Section 90.

296. Subs. by Act 25 of 2014, Section 114(F) (w.e.f. 6-8-2014).

297. Inserted by Act 18 of 2008, Section 90(G).

298. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

299. Inserted by Act 8 of 2011, Section 74(L)(ii) (w.r.e.f. 20-10-2010).

300. Substituted by Act 23 of 2012, Section 143(M).

301. Subs. for sub-section (2) of Section 9-A by Act 25 of 2014, Section 114(G)(i) (w.e.f. 6-8-2014).

302. Subs. for 15 by Act 25 of 2014, Section 114(G)(ii) (w.e.f. 6-8-2014).

303. Substituted by Act 18 of 2005, Section 88.

304. Substituted by Act 33 of 2009, Section 113(C).

305. Substituted by Act 18 of 2005, Section 88.

306. Substituted by Act 18 of 2005, Section 88.

307. Inserted by Act 23 of 2012, Section 143(N)(i).

308. Inserted by Act 23 of 2012, Section 143(N)(ii).

309. Substituted by Act 18 of 2005, Section 88.

310. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

311. Substituted by Act 14 of 2001, Section 137 (w.e.f. 16-7-2001).

312. Substituted for Board by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

313. Substituted by Act 18 of 2005, Section 88.

314. Inserted by Act 18 of 2008, Section 90(H)(i).

315. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

316. Inserted by Act 18 of 2008, Section 90(H)(ii).

317. Substituted by Act 14 of 2001, Section 137 (w.e.f. 16-7-2001).

318. Substituted by Act 18 of 2005, Section 88.

319. Substituted by Act 23 of 2004, Section 90 (w.e.f. 1-11-2004).

320. The words or Section 84 omitted by Act 33 of 2009, Section 113(D).

321. Inserted by Act 23 of 2012, Section 143(O)(i).

322. Substituted by Act 23 of 2012, Section 143(O)(ii).

323. Subs. for sub-section (3) by Act 17 of 2013, Section 103(I) (w.e.f. 10-5-2013).

324. Subs. for by notification in the Official Gazette by Act 25 of 2014, Section 114(H)(i) (w.e.f. 6-8-2014).

325. The word for grant of stay or omitted by Act 25 of 2014, Section 114(H)(ii) (w.e.f. 6-8-2014).

326. Subs. for Any assessee by Act 20 of 2015, Section 117(a) (w.e.f. 14-5-2015).

327. Ins. by Act 20 of 2015, Section 117(b) (w.e.f. 14-5-2015).

328. Inserted by Act 21 of 2006, Section 68. Earlier Section 87 was omitted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

329. Ins. by Act 25 of 2014, Section 114(I) (w.e.f. 6-8-2014).

330. Inserted by Act 8 of 2011, Section 74(M).

331. Substituted for duty by Act 23 of 2012, Section 143(P).

332. Subs. for and the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002) by Act 31 of 2016, S. 250 r/w Sch. VI (w.e.f. the date to be notified).

333. Inserted by Act 8 of 2011, Section 74(M).

334. Substituted by Act 23 of 2012, Section 143(Q) (w.e.f. 28-5-2012).

335. Subs. by Act 17 of 2013, Section 103(J)(a) (w.e.f. 10-5-2013).

336. Subs. by Act 17 of 2013, Section 103(J)(b) (w.e.f. 10-5-2013).

337. Subs. for fifty lakh rupees by Act 28 of 2016, Section 155 (w.e.f. 14-5-2016).

338. Ins. by Act 17 of 2013, Section 103(K) (w.e.f. 10-5-2013).

339. Omitted by Act 28 of 2016, Section 156 (w.e.f. 14-5-2016).

340. Ins. by Act 17 of 2013, Section 103(K) (w.e.f. 10-5-2013).

341. The words clause (i) or omitted by Act 28 of 2016, Section 157(a) (w.e.f. 14-5-2016).

342. Omitted by Act 28 of 2016, Section 157(b) (w.e.f. 14-5-2016).

343. Omitted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

344. Substituted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

345. Inserted by Act 21 of 2006, Section 68.

346. Inserted by Act 8 of 2011, Section 74(N).

347. Substituted for of such goods by Act 23 of 2012, Section 143(R).

348. Subs. for prescribed by Act 28 of 2016, Section 158 (w.e.f. 14-5-2016).

349. Inserted by Act 23 of 2012, Section 143(S).

350. Substituted by Act 21 of 1998, Section 116 (w.e.f. 16-10-1998).

351. Substituted by Act 18 of 2005, Section 88.

352. Substituted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

353. Substituted by Act 21 of 2006, Section 68.

354. Inserted by Act 20 of 2002, Section 149 (w.e.f. 16-8-2002).

355. Inserted by Act 32 of 2003, Section 159.

356. Inserted by Act 21 of 2006, Section 68.

357. Substituted by Act 23 of 2004, Section 90.

358. Inserted by Act 21 of 2006, Section 68.

359. Substituted for Chapter and every notification by Act 18 of 2008, Section 90(I).

360. Inserted by Act 33 of 2009, Section 113(E).

361. Omitted by Act 23 of 2012, Section 143(T)(i).

362. Inserted by Act 23 of 2012, Section 143(T)(ii).

363. Inserted by Act 23 of 2012, Section 143(T)(iii).

364. Subs. by Act 25 of 2014, Section 114(J) (w.e.f. 6-8-2014).

365. Subs. by Act 20 of 2015, Section 118 (w.e.f. 14-5-2015).

366. Substituted by Act 20 of 2002, Section 149 (w.e.f. 16-8-2002).

367. Inserted by Act 32 of 2003, Section 159.

368. Inserted by Act 23 of 2004, Section 90.

369. Inserted by Act 21 of 2006, Section 68.

370. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

371. Inserted by Act 18 of 2008, Section 90(J).

372. Inserted by Act 33 of 2009, Section 113(F).

373. Inserted by Act 14 of 2010, Section 76(D).

374. Inserted by Act 8 of 2011, Section 74(O).

375. Inserted by Act 23 of 2012, Section 143(U).

376. Ins. by Act 17 of 2013, Section 103(L) (w.e.f. 10-5-2013).

377. Ins. by Act 25 of 2014, Section 114(K) (w.e.f. 6-8-2014).

378. Inserted by Act 32 of 2003, Section 159.

379. Substituted by Act 18 of 2005, Section 88.

380. Inserted by Act 22 of 2007, Section 135 (w.e.f. the date to be notified).

381. Substituted by Act 33 of 2009, Section 113(I).

382. Inserted by Act 32 of 2003, Section 159.

383. Inserted by Act 32 of 2003, Section 159.

384. Inserted by Act 21 of 2006, Section 68.

385. Substituted by Act 23 of 2012, Section 143(V).

386. Inserted by Act 32 of 2003, Section 159.

387. Inserted by Act 32 of 2003, Section 159.

388. Inserted by Act 32 of 2003, Section 159.

389. Inserted by Act 32 of 2003, Section 159.

390. Inserted by Act 32 of 2003, Section 159.

391. Inserted by Act 32 of 2003, Section 159.

392. Inserted by Act 8 of 2011, Section 74(P).

393. W.e.f. 1-9-1994, vide G.S.R. 633(E), dated 12-8-1994.

394. W.e.f. 1-9-1994, vide G.S.R. 636(E), dated 12-8-1994.

395. Ins. by Act 17 of 2013, Section 103(M) (w.e.f. 10-5-2013).

396. Ins. by Act 25 of 2014, Section 114(L) (w.e.f. 6-8-2014).

397. Ins. by Act 28 of 2016, Section 159 (w.e.f. 14-5-2016).

398. Ins. by Act 28 of 2016, Section 159 (w.e.f. 14-5-2016).

399. Ins. by Act 28 of 2016, Section 159 (w.e.f. 14-5-2016).