भारत सरकार, विधि और न्याय मंत्रालय, विधायी विभाग के पत्र क्रमांक F. No. 10(1)/2019-L.I, F. No. 1(43)/2017-L.I, F. No. 1(21)/2017-L.I, F. No. 1(82)/2018-L.I, F. No. 1(9)/2019-L.I एवं F. No. 1(42)/2018-L.I, नई दिल्ली दिनांक 12-3-2019 का पुनः प्रकाशन संबंधी

click here for IIIF manifest

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30-05-2001. "

fu 1lsiltEr

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sci-fissl7/d.etlzt-aln./o.u./rr.-rrravr+Tt,ft&efuq-q{rrda,MftrrFrtqresqisF.No. 10(1)/ 2019-L.I,F.No.\a\2017-L.I,F.No.lQly20l7-L.I,F.No. \(82)D018-L.I,F.No.l(9)DOtg-LJ\tEF.No. t(42)/2018-L.t, T€frrfr,fr{i6 tz-or-zots}ergwuri{6idA-c.g{" lqr5Qerrreer€erH-elq€,201e\rfl€rttvdqrgn€r*qr++rttgga: rnrRn#vrst.

o*ere * rrwqra t tre Q aw entrngun,

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TT{E CONSTITUTION (ONE HUNDREDAND THIRD AMENDMENT) ACT, 2019

AN Acr

further to amend the Constitution of lndio.

Br it enacted by Parliament in the Sixty-ninthYear ofthe Republic oflndia asfoilows:-

1. (/) This Act may be called ths Constitution (One Hundred and ThirdAmendment) Short titte and Ac!20l9.commencement,

on such date asthecentral Govemmentmav' bvnotification i, *.3#Illl;ffi::l#rT

followrng clause shall be Amendment of 2. In article 15 of the Constitution, after clause (5), the

inserted, namely:-

'(6) Nothing in this article or sub-clause (g') ofclause (1) of article ¹⁹ or clause (2) of article 29 shall prevent the State from making,-

415

416

, mfi toqr 2ole

'' - rr) 91 y"cial irrovision forthe advancement of any &orniil[y wr:aker sections ofcitizens other than the classes mentioned in clauses (+) and-(5); and . (⁶) a¹y special provision forthe advancement of anyeconomically weaker sections of citizens other than the classes mentioned in ciauses (a) andis) in so far as such special provisions relate to their admission to educational institutions including private educational institutions, whettrer aided or unaided by the state, ilther than the minority educational institutions referred to in clause (l) of article 30, which in the case of reservalion would be in addition to the existing reselations and subject to a maximum of ten per cent. of the total seats in each category.

Eiplanation.-For the purposes of.this articre and article I6, "economically weaker sections" shall be such as may be notified by the State fromtimeto time onthebasis of fumilyincome and otier indicators oieconomic disadvantage.'.

ar.re.n$entor ³. In article ¹⁶ of the Constitution, after clause (⁵), the following clause shall be article 16. inserted, namely:-

"(6) Nothing in this article shall prevent the state from making any provision for the reservation of appoinknents or,posts in favow of any ."oro*i"ully weaker sections of citizens other than the classes mentioned in clause (4), in addition to the existing reservation and subject to a maximum of ten per cent. of the posts in each category.".

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' bdercT$f/ o g I zo r t - z o t s." 30-05-2001. "

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xuisstrz/d'ezlzt-alut.lF..t:lts._rrmavc*n,frE*rqrqri*raq,ftqr*frrTr,rtq*x.qifiF,.No.

l0(l)/ 2019-L'I' F'No' l(43y2017-L.I,F.No. tQl)/20r7-L.I, F.No. t(s2)D0tB-L.r, F.No. t(g)Dotg-L.rwr.No. r(42)/2ots-L. I,;r$GFil,ftti-6 rz-o:-zors+equiqfr*irrraqeqfiffi{srmnqdqftuslfu,ttilfrqftS,+{frter€snqrerrdqf, fuafcfrr&q(unfrs+el\r€,²⁰¹⁸ (iF.3srrl20re)gtr<{Rrvd*qriq*',T{r0fug+r*rRnffvdt.

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** rHE NATI.NAL rRUSr Fo-R {{^{{FOOTNOTE *}}}}ELFARE oF pERSoN. **Tril,*' CEREBRAL PALSY MENTAL RETARDATION AND MLILTIPLE DISABILITIES (AMENDMENT) ACT, 2018

Att Acr

to omcnd the National Trust for Welfare $ Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.

Bs it enacted by Parliament in the Sixty-ninth Year of the Republic of India as Cerebral Palsy, Mental Retardation and Multiple Disabilities (Amendment) Act, 20 I 8.

⁴⁴ of 1999. Rotardation and Multiple DisabilitiesAct, 1999 (hereinafter refened to as the principal section 4.

;

Act), in section 4,-

(a) in sub.section (/), the words "or until his successor shall have been duly appointed, whichever is longer" shall be omitted;

(6) after sub-section (1), the following sub-section shall be inserted, namely:-

4r6 (t)

416 (21

udre:re rrqq*, frqi.t I o ERt 20 I e

:; ,:('tA) The Centrat Golernment shalj:i#*d:'i#,gryb.er" ro" appointment o(he chairperson or Member, as the case may bj, at reurt ri* monrhs prior to the expiry of thi term of offiee of such chalrp.ruor. o, Member.";

(c) in sub-sectiq (³),:fie following proviso shall be inri*A, namely:_

' irt,the office of the Chairperson, by cirder,in witing, direct an "firri"f t ' : appropriatq level, 'to perform the functions of t]re itrulop".son 1iii;ii il

a

Amendment of r I. In ygtion ⁵ of the.p'rinCipal Agt, in srib:section (/), in the proviso, for the section 5. words "ytit thllpfointment of t is su".esro, i, .uJ" iy;; ;;;;;"i;;;;;ilil;;

the words. "until his resignation is accepied by the Centrat cor.*r.ntJ-rrrutt U; ,, !

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30-05-2ool."

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cir.lFt2ore) xci6serz/s.stlzr-alvir.lv.tt.lro.-rnravc+rt,ft&etq-qri{rrq,MftqFrtqaxqifiF,.No. r0(l/ 2019-L.r, F.No. t(43)D017-L.r, F.No. t2t)Dot7-L.r,F.No. t(82y2ots-L.r,F.No. t(gy2otg-L.rG r.No. t(42)DOt8_L. t,r$ftd,frqi6rz-or-zoretwgvturiarrfedTsfuqrqdqreq,qtr0\gt{q(tsrH-c)gig,201e vqau vdwurtur ff vrTdr⁰ tg gr: r+rfrra ff vrd t.

vfrqs * {wqrd * rn t aur w?vrgurt,

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TT{E RIGHT OF CHILDREN TO FREEAND COMPULSORY EDUCATION (AMENDMENT) ACT, 2}tg

ACT

'

commencement' (Amendment) Act, 2019.

in the Official Gazette,appoint.

35 of 2009. 2. In the Right of Children io Free and Compulsory Education Act, ²⁰⁰⁹ (hereinafter Substitution refened to as the-principal Act), for section ¹⁶, the following section shall be substituted, lj.l,t# namely:*:

", "16. (/) There shallbe a regulm examination in the fifth class and in the eiphth Examination class at ttre ena of wery academii year.

llluYo** ',, (²) If a child fails in the examination referred to in sub-section (/), he shall be ' certain cases given additional instruction and granted opportunity for re-examination wittrin a period of two months from the date of declaration of the result.

⁴¹⁶ (⁴¹ uderq rrqq*, frriil I o qT 2ol e

" ",t:ffi [:g! in the rig]lh cfas1or,in

- _ (r' f, he appopriate Government may aflow daih E bod bict a child in the !9,th or**ri"-"nch.ffiffi;;i;;d. coSd.iticns as nay be prescribed,,ir te Ail",in th;;;;;'itotr referred.io.in Provided thatthe appropriate Governmentmayderide not to hold backachild in (⁴) Nochild shall be expelled frsn a schoot till the completion of elementary ' educatisn."., -- -

\

't.,

..' ' :

³. In seirion ³⁸ of fie principal Acl in sub-section (²), after clause (fl, the following Amendment of section 3E- ,,.

'(&) &e:manner an{ ttrg conditions sutlg4fo which a ehiid may be held back under sub-section (3) ofsection I6;r',

ri

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r0(r)/ ²⁰¹⁹-L' I' F' No' t(⁴³)/²⁰¹⁷-L'I' F No' lQt)Dot7-L.I, F. No. ¹(⁸²)D⁰¹⁸-L.I, F. No. t(g)Dotg-L, G r. No. t(42)D018-L. I,r$td,frri512-63-rorrtwgworfrAi{q-dqlv+dsfr Aqt\S+{iterffialrre,20ts (fil{rt2ote)\qdRr q{qrqnur ff vFrm,ro fu gr: r*rRn-ff ilift t.

s*wE * rrqqla * ar+ g aur w?nqvn,

uflu gun argx, erFrFm vfue.

T}IE NATIONAL COUNCIL FOR TEACI{ER EDUCATION (AMENDMENT) ACT,20tg

AN

ACT

further to amendthe National councilfor Teacher Education Act, lgg3.

Bs it enacted by Parliament in the Sixty-ninth Year of the Republic of lndia as follows:-

Act,2A19.

commencement.

(²) It shall be deemed to have come into force on the ITth day ofAugus t, lgg5.

Amendrnent of section 14.

⁴¹⁶ (⁶) u*s[E{qrd, ftqio to Et ²ote

_ : - (l) are funded by the central Government or the state Government or the Union tenitoty Administration ;

(ii) have offered a course or faining in teacher education gn or after the J\.-'--

appointed day till rhe academ ic yerr- ZOfi7ZO t g; ana

-'-

. (rr, fulfil the conditions specified under clause (a) of sub-section (3), shall be deemed to have been recognised by the Regionar committee,,,. :

JAmendment ³. In section lsofthe principalAc! in sub-section (/), the followingproviso shall be of section 15. inserted, namely:-

"Provided that the course or training in teacher education offered on or after or the State Govemment or the ur,"r?"fr:uH*oJ,$,*:l*fovernment

{qra{, $M aql tw srd, v+sqE am vnr&q gironaq, Qr-a

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3o-05-2001. "

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Tr{E APPROPRIAIION (No.6) ACT, 2018

AN ACT

to authorise payment and appropriation of certain further sums from'and out of the Consolidated Fund of tndiafor the services of thefinuncialyear20lB-19.

Be it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- l. ThisActmaybe calledtheAppropriation (No. 6) Act 2018. Short title.

2. From and out of the Consolidated Fund of India there may be paid and applied surns tssue of not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the n*gi9a&8600,000 sum ofeighty-five thousand nine hundred forty-eight crore and eighty-six lakh rupees towards out of the defraying the several charges which will come in course ofpaymeni during the dnincial year ffitJl'ffl ²⁰ I ⁸- ^{1 9} in respect of the services specified in column ² of the Schedule. i;;';,

financial year' 201 8-19.

³. The sums authorised to be paid and appiied from and out ofthe Consolidated Fund Appropriation.

of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.

4t6 (7)

416 (E) Bdqrdqsnrrd, frci{ to qr 2ol 9

THE SCHEDULE

(,See sections 2 and 3)

Rffiqlr€rtqq{, frcis I o qr 2ot e

416 (e)

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warin,frqi6loql2ore

xqissarz/d.etlzr-alvt../s.rr./rs.-rrnavron,ft&etquri{rdq,MfctrFr*qa$qisF.No. l0(1)/ z}tg-L.r, F.No. t(43y2017-L.r, F.No. tQDl20t7-L.I, F.No. l(82y2018-L.r, F.No. r(9y20r9-L.lG r'.No. t(42y201s- L.I,T$frd,frRi-{ rz-or-zors*wgqwri{\mfri{igie,201e f*. avlzou)\tir{dnrvdmtr-qfivn6rt&ga:u-*rRn fiErdt.

u*clrq*rrwqratqrqtaensilaqngqR,

T{q gun arg, eftfm ufue.

TTM APPROPRIATION ACT, 2OI9

AN

ACT

to authorise payment and appropriation of certain further sums from and out of the Conso.lidated Fund of Indiafor the services of thefinancial year 2018-19.

Br it enacted by Parliament in the SeventiethYearofthe Republic of Indiaas follows:-

1. ThisActmaybecalledtheAppropriationAct,2019. short title.

2. From and out of the Consolidated Fund of India there may be paid and applied sums Issue of Rs-

' notexceedingthose specified in column ³ of the Schedute amo,-ting in the aggregateto the :i:tj,1ff;'n*' sum of one lakh ninety-eight thousand eight hundred thirty-one crore and thirly-six lakh conJouoateo rupees towardb defraying the several charges which will come in course of payment during Fund of India the financial year 2018-19 in respect of the services specif,red in column 2 of the Schedule.

ll,i.lXi;, **

. 2018-19.

3. The sums authorised to be paid and applied from and out of the Consoiidated Fund Appropriarion of India by this Act shall be appropriated forthe services and purposes expressed in the Schedule in relation to the said year.

a16 (11)

416 (r2) s*qrr6rtqqd, frqi-d to ql2ole

\ THE SCHEDULE

(See sections 2 and 3)

!2

I

Services and purposes

No" of VoE

t I Department of Agriculturc, Cooperation and Farmers'

Revenue I rtrrr---

Revenue z I Department of Agricultural Reseuch and Education f I Oepartment of Animal Husbandry Dairying and

Revenue

Capital

Revenie 4 | Atomic Energy................'......'.-'.i'........

Capital I

S I Uinist v of Ayurveda, Yoga and Naturopathy, Unani, I siaanu and Hbmoeopirthy (AYusH)...... RevEnue 7 I Department of Fertilisers ............. .........'i. Revenue 8 I Dep"rt{{^{{FOOTNOTE *}}}}ent of Pharmaceuticals .............. ,Revbnue

CaPital I

t o I rralnistry of Coal ............ Revenue t t I pepartment of Commerce..-..,.............'.' Revenue ii I o"r"t*ent of Industrial Policy and Promotion "" Revenue

Capital , i I P"ru*€nt of Posts.... caPital

J

Sums not

Charged

Voted

Total

on the

by Parliameni

Consolidated

Funo

Rs.

Rs.

Rs

)3 87,02,00,000 9387,02,00,000

2,00,000 2.00,000

20 1,1 6,00,000 20 1,1 6,00"000

1,00,000 1,00,000

4,00,000 4.00-000

23 75,s0,00,000 2375,50,00,000

53,43,00,000 53.43,00,000

1,00,000 ' 1"00,000

307,23,00,000 307,23,00,000

3,95,00,000

3,95,00,000 ' 98,00,000 98,00,000

10,94,00,000 1 0,94,00,000

31 0,0 1,00,000 310,01,00,000

2,00,000 2,00,000

16,33',00,000 16,33,00,000

46,87,00,000

1,00,000

caPitat I

1,00,000

1,00,000 . ¹,⁰⁰,⁰⁰⁰

t S I pepartment of Consumer Affairs ..'....".."""""""""' Capital re I Oepartment of Food and Pub'lii: Eistrib}iion"""""" Revenue I 864,7 1,00,000

1000,00,00,000 1000,00,00,000

I

2,00,000 t t I r.ainistry of Culture...'..............'...:...'...... , Revenue l9 I Ministry of Defence (Miscellaneous).!..!."."""'-"':" . Revenue

2,19,00,000

16,00,000

CaPital

I

1403,97,00,000 1403,97,00,000

42,00,000

97

20 I Defence Services (Revenue) ..'...'...-....i..'.." """""".'' Revenue Zf I Capital Outlay on Defence Services ........" i""""""" Capital z+ I rr{inlsrv of Drinking Water and Sanitation Revenue zs I ruinistry of Earth Sciences ...'.."........ ..:.....,".""""'i" Revenue

2.00.000

caPitat

I

ZO I Uinist y of Electronics and Information Technolory " Revenut zZ I uinistry of Environment, Forests and Climate

20,91,00,000 20,91,00,000

Revenut

I ..r...-"

4,00,000 29

CaPital

31

3,00,00c

4500,00,00,000 4500,00,00,00c

299.96,00,000 34

2,00,000 35

36

Department of Financial Services........'.. Capital Direct Taxes.... Revenur Indirect Taxes ..........,.... Capital Indian dirdit and Accounts Department."......-....'^""' Capital Cnt*aeo.-:lnterest Payments.. Revenu C|.exaw.-Repayment of Debt Capital

40

4,2

25,5 5,00,000 2s.s s-00.00(

9196,65,00,000

9! 96,65,00,000

t 06594, I 2,00,000

t 06594,1 2,00,000

3 800,84,00,000

3800.84.00,000

29 r 6,52,00,000 29 I 6,52,00,00(

caPital

Revenu

43 Department of Health Research ....

,,,,, '. "'"." .

416 (r3)

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u*sqq* {rqcrd * rrn Q

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TT{E APPROPRIATTON (VOTE ON ACCOLTNT) ACT, 2019

AN

ACT

to provide for the withdrawal of ceriain sums from and out of the Consolidated Fund of Indiafor the services of o part of thefinancial year201940.

Be it enacted by Parliament in the Seventieth Year of the Republic of lndia as follows:-

1. This Act may be called the Appropriation (Vote on Account) Act, 2019. Short title. 2. From and out of the Consolidated Fund of India, there may be withdrawn sums withdrawal of not exceeding those specified in column ³ of the Schedule, u.ouniing in thruggrclut. f;il'ffiffi to the sum of thirty-four lakh seventeen thousand two hun$red ninty-five crore and ;; thirty-eight lakhrupees towards defraying the several charges which will come in course consolidated ofpaynent duringthe financial year2019-20 Fund of India for the

**

tTillt 3. The sums authorised to be withdrawn from and out of the Consolidated Fund Appropriation' by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.

416 (1s)

⁴¹⁶ lt6l g-furq{qqd, friis to qr 2ote

to Ministries

conE*!&' * Reference tq the Ministries or Departrnents .in the-Sche&t€ cr€ to et*d of referbnces Minieks or Departlnents as existing immediately before the l Tth September, 2018 and shall, on or after that date, be construed as references to the appropiiirte Ministries or - or

:

in the

icrr.our..

!

,\

ui+$r61Tqq{, fr{i-6 ¹⁰ Er ²ole

THE SCHEDULE (See sections 2, 3 and 4)

416 (17)

Capital 6 Departrnent of Chemicals and Petrochemicals ...... Revenue

748,s2,00,A0A 7,00,000 132,33,00,000

t32,33,00,000

. Capital

Department of Fertilisers

.......... Revenue

Capital 8 Department of Pharmaceuticals .......

35443,40,00,000

2,00,000

35443,40,00,000 2,00,000

.,........ Revenue

Capital 9 Ministry of Civil Aviation .,.,t......:.....

78,48,00,000 78,48,00,000 2,00,000

2,00.000

.......... Revenue

Capitat l0 Ministry of Coal ............

I 58s,88,00,000 8,34,00,000

1585,88,00,00o 8,34,00,000

.......r.. Revenue

. Capital ll Department of Commerce ........................... Revenue

Capital t2 Department of Industrial Policy and promotion ... Revenue

Capital 13 Department of Posts ..................................:.............. Revenue Capital t4 Department of Telecommunications....................... Revenue Capital l5 Department of Consumer Affairs ............. ..........,.... Revenue Capital .

l5 Department of Food and Public Distribution.......... Revenue Capital Ministry of Corporate Affairs .............

Revenue Capital l8

l9 Ministry of Defence (Miscellaneous) ........

274,02,00.a00

2'.14,02,00,000

2409"88,00,000 2409,88,00,000 39 I,67,00,000

391,61,00,000 2962,80,00,000 557,64,00,000

2962,80,00,000 557,64,00,000

27.00.000

9786,22,00,000 3 I 5,9 1,00,000

9786,49,00,000 3 l 5,9 1,00,000 I 023 I ,2 I ,00,000 3239,91,00,000

1023 I ,2 i,00,000 3239,91,00,000 74b,44,oo,ooo 27,83,00,000

749,44,00,000 27,83,00,000 I 06682,64,0Q,000 I 7 l 08,71,00,000

06682,64,00,000 17108,71,00,000 I 75,88,00,000 17,00,00,000

I 75,88,00,000 17,00,00.000 998,52,00.000 56,01,00,000

998,52,00,000 s6,01,00,000

. Capital

....... Revenue'

Capital 2A Defence Services (Revenue)

I 3 830.86.00,000 2900,59,00,000

2 s,00,000 I I,67,00,000

f383 1,1 1,00,000 2912,26,00,000

....,.. Revenue

Capi-tal 2t Capital Outlay on Defence Services .......,..

82 t 00,02,00,000 3i,37,00.000 82 i33,39,00,000

....... Revenue

Capiral 22 Defenie Pensions

Capital 23 Ministr-v of Development of Nirth Easfem Region ". Revenue

Capital 24 Ministry of Drinking Water and Sanitation............ Revenue

' CaDital 5e366,6s,0;,000 27,78,00,400 59394,43,00,000 37359,04,00,000

82,00,000

3 7359,86,00,000 792,19,00,000 244,70,00,000

792,.19,00,000 244,70,00,A00' 865s,57.00.000

8655,57,00;000

416 (1r)

uffi{Trrdirqrd, fui-6 to qr 201e

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Trm PERSONAL LAWS (AMENDMENT) ACT, 2019

AN Acr

"

frrtlwr.to amendthe EivorceAct,1869,' the Dissolution ofMaslim Maryiryes,1a,l919,*e Special Marriage Act, 1934, the Hindu Marriage Act, 1955 and the Hindu Adoptions and Maintenance Act, 1956.

Be it enacted by Parliament in the Seventieth Year ofthe Republic of India as follows:-

CHAPTER I

. PRELIMINARY

1. (1) This Act may be called the Personal Laws (Amendment) Act, 2019.

Short title and commencement (2) It shall'come into force on srich date as the Cental Government may, by notification

I

intheOfficial Gazette,appoint.

C}iAPTERII

At tBNttntsNr ro rlr DwoRcBAcr, I 869

DivorceAcq 1869, in section 10, in sub-section (/), clause (rv) shal'l be o_ioa,l.In'the

Amendment of section 10 of Ait No. 4 of 1869.

⁴¹⁶ l2t)

N 416 (22)

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**H#*#m-"*

TI{E FINANCE ACT. 2OI9

.AN

ACT

to continue the existing rates of income-tax for the finoncial year 2019-2020 and to provide for certain relief to taxpayers and to make am'endments in certqin

enactments.

Bs it enacted by Parliament in the Seventieth Year of the Republic of India as follows:-

CHAPTERI

Pnrlrvrua.ny

¹. (/) This Act may be called the Finance Acr, 20 I 9.

Short title and commencemenl (2) Save as otherwise provided in this Act, sections 2 to l0 shall come into force on the I st day ofApril, 2019.

CHAPTERII

Rerrs or lrucoue-rex

l3 of 2018 2.Theprovisionsofsection2of,andtheFirstScheduleto,theFinanceAct,20ls, Income-tax shall apply in relation to income-tax for the assessment year or, as the case may be, the financial year commencing on the 1st day ofApril, 2019, as they apply in relation to

4t6 O3l

⁴¹⁶ (²¹¹ Rffi{Fra{sttFr, frqi-d ro EI2019

\

income-tax for thc assessment year, or as the case may be, the financial year commencing on the I st day of April, 2018, with the following mod,ifications, namely:-

(a) in sbction 2,--

(i) in sub-section (1), for the f,tgures "2018", the figures "201 9" shall be substituted;

.

. (lr) in sub-section (³), for the first proviso, the following proviso shall ' be substituted, namely:-

"Provided that the amount of income-tax computed in accordance ' withthe provisions of section 11lA or section 112 or section 112A of the Income-tax Act shall be increased by a surcharge, for the purposes of the ' . Uoion, as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule:";

(lil) for sub-section (11) and sub-section.(12), the following sub-section shall be substituted, namely:-

(//) The amount of income-tax as specified in sub-sections (1) to (3) and as increased by the applicable surcharge, for the purposes of the Unioir, calculated in tle manner provided therein, shall be furtfier increased by an additional surcharge, for the purposes ofthe Union, to be called the "Health and Education Cess on income-tax", calculated atthe rate of four per cent. of such income-tax and surcharge so as to fulfil the commitment of the Government to provide and finance quality health services and universalised quality basic education and secondary and higher education.';

' (rr) sub-section (13) and sut-section (14) shall be renumbered as sub-section (12) anii sub-section (/3), respectively;

(v) in sub-section (13) as so renumbered, in clause (a), forthe figures *2018', the figures "2019" shall besubstituted;

(6) in the First Schedule, .

(i) for Part I, the following Part t shall be substituted, namely:--

"PARTI

INCoME-TAx

Paragraph A

(1) In the case of every individual other than the individual referred to in items (ir) and (iil) of this Paragraph 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-taxAct, not being a case to which any other Paragraph ofthis Part applies, '

Rates of incomeiae

(1) where tle total income does not Nil;

exceed Rs.2,50,000

(2) where the total income exceeds 5 per cent. ofthe amount by which the total Rs. 2,50,000 but does not exceed -. income exceeds Rs. 2,50,000;

Rs.5,00,000

(3) where the total income exceeds Rs. 12,500p/as 20 per cent. ofthe amount Rs. 5,00,000 but doefnotexceed by which the total incsme exceeds Rs. 10,00,000 Rs.5,00,000;

(4) where the total income exceeds Rs. l,l2,500 plus 30 per cent. ofthe amount

by which the total income exceeds

Rs. 10,00,000 :

Rs.10,00,000.

Bder,6{qrd, frqis 6 qr 2ote

416 (2sl (¹¹) In the case of every individual, being a resident in India, who is of the age of sixty years or more but less'than eighty years at any time during the previous yatr,-

Rates of incomel@c

,t:L.

(1) where the total income does not Nit;

exceed-Rs.3,00,000

(2) where.the total income exceeds 5 per cent. ofthe amount by which the totbl Rs. 3,00,000 but does not exceed income exceeds Rs. 3,00,000;

Rs,5,00,000

(3) where the total income exceeds Rs. ¹ 0,000 p/ us 20 per cenL of the amount Rs. 5,00,000 but does not exceed by whici the total income exceeds , Rs. 10,00,000 Rs.⁵,⁰⁰,⁰⁰⁰;

income exceeds H;fit;ffi-,al

(//1) In the case of every individual, being a resident in India, who is of thc age of eighty years'or more at any time during the previous year,-

Rates of income-t@c

(1) where the total income does not Nil;

exceed Rs.5,00,000

(2) where the total income exceeds 20 per cent. of the amount by which the Rs. 5,00,000 but does not exceed total inconre exceeds Rs. 5,00,000;

Rs. 10,00,000

(3) ri'here fie total income exceeds Rs. 1,00,000p/zs 30 per cent. ofthe amowtt Rs. tr0,00,000 by whicdthe total income exceeds

Rs. 10,00,000.

Szrcharge on incomelm

The arnount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section I I 1A or section I 12 or section 1 12A of the Income-tax Act, shall be increased by a surcharge for the purposes of the Union, calculated in the case of every individual or Hindu undivided family or association of persons or body ofindividuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vlr) of clause (3/) of section 2 of the Income-tax Act,-

(a) having a total income exceeding fifcy lakh rupees but not exceeding one crore rupees, at the rate of ten per cent. of such income-tax; and

(6) having a total income exceeding one crore rupees, at the rate of fifteen per cent. of such income-tax:

Provided that in the case of persons mentioned above having total income exceeding,-

( a) fiftylakh rupees but not exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds hfty lakh rupees;

. (⁶) one crore rupees, the total amount payable as income-tax and swcharge on such income shall not exceed the total amount payable as incometax and surcharge on a total income of one crore rupees by more than the arnount of income that exceeds one crbre rupees.

416 (26)

, ffis ro qr2ol9

Paragraph B

In the case ofevery. co-operative society,-

- Rates of income-tac

(1) where the total income does not rl0 per cent. ofthe total income;

exceed Rs. 10,000

(2) where the iotal income exceeds Rs. 1,000p/zs 20 per cent. of the amount by Rs. 10,000 but does not exceed which the total income exceeds Rs. 10,000;

Rs.20,000

(3) where the total income exceeds Rs. 3,000p/zs 30 per cent. ofthe amountby Rs.20,000 which the total income exceeds Rs. 20,000.

Surcharge on income-tax

The amount of income-tax computed in acaordance with lhe preceding provisions of ' this Paragraph, or the provisions of iection I I I A or section 112 or sectioi' t l2A of the

Income-taxAct, shall, in the case ofevery co-operative society, having atotal income exceeding one crore rupees, be increased by a surcharge for the purposes ofthe Union calculated at the rate of twelve per cent. of such income-tax:

Provided that in the case ofevery co-operative society mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crol'e rupees by more than the amount of income that exceeds one crore rupees.

Paragraph C

In the case of every firnr,-

. Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income4ae

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions ofsection lllA or sectiod ll2 or section l12A ofthe Income-tax Ac! shall, in the case of every frnn, having a total income exceeding on€ crore rupees, be increzised by a surcharge for the purposes of the Union calculated at the rate of : twelve per cent. of such income-tax:

Provided that in the case of every f,rrn mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and swcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph D

In the case ofevery local authority,-

Rate of incomeim

Onthewholeofthetotalincome 30percent.

Surcharge on income-tax

The amount of income-tax computed in accordance with ihe preceding provisions of this Par'agraph, or the provisions of sectign 1l lA or section 112 or sectioii'iizA of tf,. Income-tax Act, shall, in the case of every local authority, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union c-alculated at the rate oftwelve per cent. of such income-tax:

Provided that in the case of every local authority mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such

effielc{qqd, ft{isto qt2ole

416 (27) incorne shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crffie rupees.

Paragroph E

In the case of a c6ppany,-

Rates of income-tax : . ,r

I" In the caSe of a domestic company,-vY.^rrElrJ,

(r) wtiere its total turnover or the 25 per cent. of thetotal income;

gross receipt in the previous y eu 20 I 6 -20 17 does not exceed two hundred and fifty crore rupees

(i, other than that referred to in 30 per cent. ofthe total income.

item(r)

II. In the case of a company other tlan a domestic company,-

O on so much of the total income as consists of,--r

(a) royalties received from Government or an Indian concem in pursumce of an agreement made by it with the Government or the Indian concem after the 3l st day of March, r ¹⁹⁶¹ but before the lst day of April,

1976;or

, (D) fees for rendering technical services received from Government or an Indian concem in pursuance of an agreement made by it with the

Government orthe lndian concem after the 29th day of February, 1964 but before the lit day ofApri t, Orc,

and where such agreemcnt has, in either 50 per cent.; case, been approved by the Central Government

(a) on the balance, ifany, ofthe 40 percent.

total income

Surcharge on income-twc

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section I I ¹A or section ll2 or sectio"n I l2A of the Income-taxAct, shall be increased by a surcharge for the pqposes ofthe Union calculated,- (r) in the case of every domestic company,-

(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent. of such income-tax; and , (b)having a total income exceeding ten crore rufees, at the rate oftwelve . per cent. of such Income-ta4 '

(/r) in the case of every company other than a domestic company,-

(a) having a total income exceeding one crore rupees but not exceeding ten,crore rupees, at the rate of two per cent. of such income_tax; and

(b) having a total income exceeding ten crore rupees, at the rate of five per cent. of such income-tax:

⁴¹⁶ (²⁸) Bffi{Frd{tstrrf, ffis to ET ²⁰¹⁹

Provided that irMhe case of every company having a total income exceeding one crore rupees but not,exceeding ten croru rupees, the total amount payable as income- tax and surcharge on such income shall not exceed the total amountpayable as inoome- tax on a total income-'of one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided further that in the case of every company having a totaX income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shali not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.";

(r, in Part III, in Paragraph E, in sub-paragraph l, in clauJe (r), for the words and figures "previous year 2016-2017",the words and figures "pre',,ious year 2017-2018* shall be substituted;

(rir) in Part IV, in iule 8,_-

(,⁴) for sub-rules (/) and (2), the following sub-rules shall be substituted, namely:-

"(1) Where the assessee has, in the previous year relevant to the assessment year commencing on the lst day of April, 2019, any agricultural inconie 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 lst dayofApril,20ll orthe lstdayofApril,2012orthe lstdayofApril,2}l3 orthe lstday ofApril,2014orthe lstdayofApri1,2015 orthe lstdayofApril,20l6orthe lstdayof A.prll,2017 or the lst day of April,2Ol8, is a loss, then, for the purposes of sub-section (2) of section 2 of this Act,-

(, the loss so computed for the previous year relevant to the assessment year cornmencing onthe lst day ofApril,20l-1, to the extent, if any, such loss has not been set offagainst the agricultural income for the previous year relevant to the assessment year commencing on the ¹ st day ofApril, 2012 or the I st day of April, 20 13 or the I st day ofApril, 20 14 or the I st day ofApril, 20 I 5 or the I st day ofApril,2016 or the lst day ofApril, 2017 or the lstday ofApril, 2018,

(rD the loss so computed for the previous year relevant to the assessment . year conrmencing on the I st day ofApril, ²⁰¹², ta the exten! if any, such loss has not been set offagainst the agricultural income for the previous year relevant to the assessment year commencing on the l st day ofApril, 20 I 3 or the 1st day ofApril, 2014 or the lst day ofApril,20l5 or the lst day ofApril, 2016 or the I st day ofAp ril, 20 17 or the 1 st day ofApril, 20 I 8,

(iil) the loss so computed for the previous year relevant to the assessment year commencing on the I st day ofApril, 20 13, to the extent, if any, such loss has , not been set offagainst the agricultural income for the previous year reievant to the assessment year comnencing on the lst day ofApril,2014 or ttre lst day of April, 20 15 or the I st day ofApril, 20 16 or the lst day ofApril, 20 17 or the I st d4y

.

ofApril,2018,

, ftii610 qT2ote 416 (2e) {'vr) tiry loss so

:oTputed

fo^..tr".fl.yious year relevant to ttte assessmenr year commencing on the I st day ofApril, 2016, to the exten! if any, such loss has not been set offagainst the agricultural income for the previogs year relevant to the assessmept year commencing on the lst day ofApril, 2017 or the lst day of April20l8,

(vil) the loss so computed for the previous year relevant to the assessment year commencing on the ¹ st day ofApril, 2017, to the extent, if a1y, such loss has not been set offagainst the agricultural income for the previous year relevant to the assessment year commencing on the I st day of April, 201 8,

(vlil) the loss so computed for the previous year relevant to the assessment year commencing on the lst day ofApril,2018,

shall be set off against the agricultural income of the assessee for the previous year relevantto the assessment yeax commencing on the lst day ofApril, 2019.

(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the lst day ofApril,2020, or, if by virtue of any provision ofthe Income-tax Act, income-tax is to be charged in respect of the income of a period other thanJhe previous year, in suoh otherperiod, any agricultural income and the netresult of the computation of the agricultural income of the assessee fo1 any. one or more of the previous years relwan! to the assessrhent years commencing on the lsLday of April, 2012 or the I st day ofApril, 2013 or the I st day ofApril, 2014 or the 1st day of April, 2015 or the lst day ofApril, 2016 or the l st day ofAprfl,}Al7 or the I st day of April,2018 or the lst day of April;2019, is a loss, then, for the purposes of sub-section (10) of section 2 of this Act,-

(r) the loss so computed for the previous year relevant to the assessment yeax commencing on the l st day ofApril, 2012, to the extenl if any, such loss has not been set offagainpt the agricultural income for the previous year relevant to fhe assessment year commencing on the 1st day ofApril, 2013 or the I st day of April, 20 l 4 or the l st day ofApril, 20 l 5 or the l st day ofApril, 20l 6 or the l st day ofApril, 20L7 or the l st day ofAprit, 2018 or the lst day ofApril,2}lg,

(rr) the loss so computed for the previous year relevant to the assessment year commencing on the lst tlay ofApril, 2013, to the extent, if any, such loss has not been-set offagainst the agricultural income fsr the previous year relevant to the assessment year commencing on the I st day ofApril, 2014 or the I st day of April, 20 I 5 or the I s1 day ofApril, 20 16 or the I st day ofApril, 20 I 7 or the 1 st day ofApril; 201 8 or the I st day ofApril,z0lg,

416 (30)

' fu's10 qr2ole

'yeax

cornmenclhg on the I st day ofApril,zol7,t;the exten! ifan51 puch loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the ls! day⁴ ofApril,20t-g or the lst day of April,2Ol9, 1 -

-,) * --

(ulr) the loss so computed for the previous year relevant to the assessmenl year commencingon the lst day ofApnil,20l g, tothe exten! ifany, such loss has not been set offagainst the agricultural income for the previous year ielevant to theassessientyearcommencingonihe lstdayofApnt,Zitg,"

(vlil) the loss so computed for the previous year relevant to the assessment

ygar commencing on the l st day ofApril, ^{20 1 9} ,

shall be set offagainst the agricultural income of the assessee for the pr"vious year relwant to the assessment yeax commencing on the lst day of,April, 2020),;

(B) for sub-rule (4),the following sub-rule shal be substituted, namery:-

"(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the assessing officer under t}e provisions of these rules or the rules contained in the First Scheflule tb the Finance Act, Z⁰ I I (⁸ of ^{201 1} ) or the First Schedule to the Finance Ac! ^{20 12} (²³ of 20 I 2 ) or rhe Firsi Schedule jl Act,20l4Q5 of20l4) orthe First Schedule tothe FinanceAct,2015 (20 oiZOf Si or the First Schedule to the Finance Act ,2016 Q8 of ²⁰ I 6) oithe First Schedule to the Finance Act,2017 (7 of 2017) orthe First Schedule tothe FinanceAct,2018 (13 of 2018) shall be set offunder sub-rule (1) oa as the case may be,

sub-rule (2).".

,:

- CIIAPTERIII

Dnrcrrrucs

. Incame-taJc

Amendm.ent of section 16

³. In section I ⁶ of the {ncome-taxAct; l96l (hereafter in this Chapter referred to as the Income-tax Act),, in clause (ra) las inserted by section 7 of the Financi Act, 20i g], for the words "fortSr thousand", tle words "fifty ttrousand" shall be substituted with effect'from the lst day ofApril,2A2O.

⁴. ln section ²³ of the Income-tax Act, with effect from the I st day ofApril, 2020,-

' (a) in sub-section (4),-'

(l) in the opening portion, for the words ,,one

hoqse,,, the words ',two

houses'i shall be substituted;

(ii) in clause (a), for the word ,,one,,, the word ',two,, *lall be substituted; ' (iil) in clause (⁶), for the words ,'other tlan the house*, the words ,,other

than the house or houses" shall be substituted;

(D) in sub-section (5), for the words "one year", the words "two years,, shalr be

substituted.

⁵. In section ²⁴ ofthe Income-taxAct, with effect fromthe lst day ofApril, 2o?0,-

(a) in the first proviso, after the words "the amounts of deduction,, the words "or, as the case may be, the aggegate of the amount of deduction" shall be inr.rt"a; . (⁶) in the second proviso, after the words "the amount of deduction',, the words "or, as the case may be, the aggregate of the amounts of deduction" shall be inserted;

(c) after the ExplanotLon to the third proviso, the following proviso shall be

inserted, namely;--

Bdqrr€rtEnwr, ftais ¹⁰ qT2ore 4r6 (31) ,Providedalso that the aggregate of the amounts of deductiontrnder the

6. In section 54 ofthe Income-taxAct, in sub-section (/), after clause (ir), the following Amendmenl.

.

r""ir;;;;il;;;;te;tr;fr.;*th"tstdayofAirh,zoia;r*'"iy,- oftection ⁵⁴' 'Provided that where the amount of the capital -;tffiTt;:'r::ffi"1,ffi[::

. rupees, the assessee may, athis option, purchase or c(

in India" and where such option has been exercised,-

(a)the provisions of this sub-section shall have effect as if for the words

(a) any reference in this sub-section and zub-section (2) to "new asset"

shall be construed as a reference to the two residential houses in India:'

Provided fryther that where during any assessm€nl year, the assessee has exercised the option refered to in the flrst proviso, he shall not be subsequently entitled to exercise the option for the same or any other assessment year.'-

7. In section 8b-IBA ofthe Income-tax Act, in sub-section (²), in clause (a), for the Amendment eprit, ZOZO.

of section

rh".,rs,,t[$"0]:liilff"thundred

{b) for the words, 'two thousand and frve hundredu, the words ltwelve thousand

and five hundred" shall be substituted.

t 9. In section lg4Aofthe Income:taxAc! in sub-section (³), in clause (r), for the word5 Amendment ,,teq thous;;{{^{{FOOTNOTE *}}}}r,fua;rn v;;;,-rh";as {{^{{FOOTNOTE *}}}}forly uro{{^{{FOOTNOTE *}}}}andi' shall be'substituted. ffi:'"' 10. In section 194-I of the Income-tax Act, in the first proviso, for the words "one Amendmcnt

$;T:t"" hundred and eighty thousand rupees", the words "two hundred and forty thousand rupees" shall be substituted. , _

this Part' Cor"ro*"nt *iv, UV r"rincatiol ln ttre Offi ciiCuott', uppoint'

or section 2' nt"irJe"tJ;"

;;;. forowing .;"** shalr be subsritured, namery:-

(/) ,'allotrrent list' meqns a list containing details of allotnent of the *o*itory under sub-qection (²) ot zz or tee6 ::hrlrji;#fi:1Hffi":i:f $rt"

'rc

relatingtocontractstradedonthestockexchangessubmittedtoaclearing

⁴¹⁶ (³²) B+qrqrtqqd, ftiis to ET2ole

c.oryoration in rycordance with the law for the time being in force in *ris

behalf;

(78) "clearing corporation" means an entrty established to undertake the activity ofclearing and settlement ofmnsactions in secuiities or other instruments

and includes a clearing house ofa recognised stock exchange;';:'

(rI) after clause (/0), the following clauses shall be inserte4 namely:-

'(¹ 0l) -"debenture" includes-

(r) debenture stock, bonds or any other instrument of a company evidencing a debg whether constituting a charge on the assets oi the company or not;

(ir) bonds'in tle nature of debenture issued by any incorporated

company or body corporate;

(lir) certificate of deposig commercial usance bill commercial paper and such other debt instrument of original or initial maturity upto one year

' ' as the Reserve Bank of India may specify from time to time;

I (rv) securitised debt instruments; amd

(r) any other debt instuments specified by.the Securities and

Exchange Boardof India from time to time;

(a) a depository as defined in clause (e) ofsub-section (¹) of section 2 of

22 of 1996.

(b) any other entity declared by the central Govemmenr, by notificafion in

the Official Gazefie, to be a depository for the purposes of this Act;';

(e) in clause (:,2),fue words and figures "and includes atftibution of electonic

be inserted at the end.

' (l 4) "instrument" includes--

(d) every documen! by which any right or liability is, or purports to

be, created, tansferred, limited, eKended, extinguished or recorded;

(b) a document, electronic or otherwise, created for a tra4saction in a stock exchange or depository by which any right or liability is, or purports to be, created, transferred limitei, extendei, efonguishedorrecoraed; anO

(c) any other document mentioned in Schedule I,

but does not include such instruments as may be specified by the Government,

416 (33)

Bffislfa{tErrn, friifi to ET2ot9

{{^{{FOOTNOTE *}}}},u.⁰(',{H"x','"H{{^{{FOOTNOTE *}}}}.:.T{{^{{FOOTNOTE *}}}}#,ffi;f fff"T::f,:ff :T:tr#,ffi

mentioned in such instrumeni;

:

' - (c) any security is dealt otherwiie ttran in the stock exchange or - deposito$², means the price or consideration mentioned in such instnniient;';

L- !,,-- , ,

r:---

(, *:1:l*r. e3),iltefollowing ctause shall be inserted, namely:-

'(232) "securities', includes-

: 0) securities as defined in clause (fi) ofsection 2 ofthe Securities

.42 of 1e56. Confracts (Regulation)Ac! 1956;

(iD a"derivative" as defined in clause (a) of section 45U ofthe

(rtr) a certfficate ofdeposi! commercial usance bill, commercial paper,

' ' lP: on corporate bonds and such other debt insfumert of originai oi initial maturity upto one year as the Reserve Bank of India may specifi from time to time; and

(ru) any other instrument declared by the Central Government, by notification inthe Offrcial Gazette, to be securities for the purposes oftnis A cf'r.. rv!, ,

(i)after clause (2A,thefollowing clause shall be inserted, namely:-

'(2 Z) I'stock exchange,' includes-

(r) a recopise{stock eXchange as defined in clause (0 of seqtion 2

' ' i:.

(lr) zucl other qlulfornu for rading or reporting a deal in securities, as may,be specified by the Cental Government, by noffication in the OfficialGaz.ette,forthepurposesofthisAct.,.

13. In section 4 of the principalAcq after sub+ection (2), the following sub.section

shall be inserte-d, namely:--

Amendment of section 4.

"(³) Not$'itlstanding anything contained in sub-sections (/) and,(2), in the

. case of any issue, sale or tal$fer of securities, the instrument on which stamp-auty is

chargeable under section 9A shall be the principal instument for the purpose of this spction and no stamp-duty shall be charged on any other instrumentsielating to any such transaction.".

14. For section 8A of the principal Act, the following section shall be substituted,

Substitution of new section for section 8A.

'8A. Nbtwithstanding anything containdd in this Act or any other law for the

-- --r

time being in force,*

.-*'-'

Securities deatt in depository not liable to stamp-duty.

(a) an issuer, by the issue of securities to one or more depositories, shall, in respect ofsuch issue, be chargeable with duty on the total amount of securities issued by it and such securities need not be stimped;

(b) the ffansfer of registered ownership of secwities from a person to a . depository or from a depository to a beneficial owne-r shall not be_ lia'ble to duty"

22 of 1996

Explonation.-Forthe purpgses of this section, the expression',beneficial ownership" shall have the same meaning as assigned to it in clause (a) of sub-section (1) ofsection 2 ofthe Depositories A ct, 1996).

⁴r⁵ (³⁴¹ EffitnErrqqd, fuifi ro Er ²ore

15. In ChryterII ofthe principalAc! after PartArelatingto'Ofthe liability 6finstmnents Insertion of new Part AA.

'AA.-4f the liability of instruments of traruaction in stock exchanges and depositories to duty !

9A. (1) Notwittrstanding anything contained in this Act,-

In$truments

(a) when the sale of any securities, whether delivery basdd or otherwis5r, is made through a stoct exchange, the stamp-duty on each chargeable with duty for transactions in stock

exchanges

and

depositories.

' such sale in the clearance list shall .be collected on behalf of the'State . Government by the stock exchange or a clearing corporation authotised by iq from its buyer on the market value of such securities at the time of settlement of transactions in securities of such buyer, in such manner as the Central Governmentmay, by rules, provide;

(6) when any tansfer of securities for a consideration, whether delivery based or otherwise, is made by a depository otlrerwise than on the basis ofany transaction referred to in clause (d), the stamp-duty on such transfer shall be collected on behalf of the State Govemment by the depository from the transferor of such securities on the consideration amount specified therpin, in such manner as the Central Government may; by rules, provide;

(c) when pursuantto issue ofsecuritieg any creation or change in the records of a depository is made, the stamp-duty on the allotnent list shall be collected on behalf of the State Government by the depository from the issuer of securities on the total market value of the securities as coatained in such list, in such manner as the Cental Govemment may, by rules, provide.

(2) Notwithstanding anytiring contained in this Act, t}te insftuments referred to in sub-section (1) shall be chargeable with duty as provided therein at the rate specified in Schedlle I and such inshurnents need not be stamped.

(J) From the date of commencement of this Part, no stamp-duty shall be ch4rged or collectbd by the State Govenrment on any note or memorandurn or any other document, electronic or otherwise, associated with the transactions mintioned in sub-section (/).

(4) The stock exchange or a clearing corporatign authorised by it or the deposltory as the'case may be, shall, within three weeks of the end of each month and in accordance with the rules made in this behalf by the Celtral Governmen! in consultation with the State Government, txansfer the stamp-duty collected under this section to the State Govemment where the residence of the buyer is located and in case the buyer is located outside Indiq to the State Govenrment having the registered offrce ofthe tading member or broker of such buyer and in case where there is no such tading member of the buyer, to the State Government having the registered office of the participant

Provided that before such transfer, the stock exchange or tlre clearing corporation authorised by it or ttre depository shall be entitled to deduct such percentage of stamp-duty towards facilitation charges as may be specified in such rules.

Explanation.--The term "participant" shall have the same meaning as

22 of 1996.

asriigned to it in clause (g) of section 2 of the Depositories Act, ¹⁹⁹⁶.

416 (3s)

Bii#qrr⁶{tErrEt, ft{i6 to Et ²ot⁹

98. Notwiihstanding anything contained in this Act,- ' Instruments

chargeable (a) when any issue of securities is made by an issuer othepwise than with duty for through a srock exchange or depository; the stamp-duty on each such transactlons issue shall be payable by the issuir, at the place where its iegistered offrce :JTtI'-t^t .-,

I exchanges i;';;;, ln tn{{^{{FOOTNOTE *}}}} totut market valire of the securities r" isu"j:ri,rr.'r". l,lllo'n*"n specified in Schedule I;

(t) when any"sale or transfer or reissue of securitiei

'for consideration illori *i"r.

is made otherwise than through a stock exchange or depository the stamp-

dutyr on each such sale or transfer or reissue shall be payable by the seller

or fiansferor or issuer, as the case may be, on the consideration amount

specified in such instrunient at the rate specified in Schedule I.'.

¹⁶. In section ²¹ ofthe principalAct -

Amendment of section 2l' (a) for the words "the value of such stock or security according to the average price or the value thereof on the day of the date of the instrument.", the words "the market value of such stock or security:" shall be substituted;

(b) the following proviso shall be inserted, namely:-

"Provided that the market value for calculating the stamp-duty shall be, in the case of-

(i) options in any securities, the premium paid by the buyer;

(ir) repo on corporate bonds, interest paid by the bonower; and

(iir) swap, only the fust leg of the cash flow.".

17. In section 29 ofthe princrpalAcl-

Amendment of section 29' (l) in clause (a),

(a) the words,'figures and brackets''No. 27 (Debenture)i' shall be omitted;

(b) the words, figures, brackets and tetter 'No. 62 (a) (Transfer of shares in an incorporatedCompany or other body corporate)" shall be omitted;

G) the words, figures,'brackets and letter "No. 62 (D) (Transfer of debentures, being marketable securities, whether the debenture is liable to duty or not, except debenh-ues provided for by section 8)" shall be omitted;

(ir) in clause (e), afterthe word "exchange", the words "including swap" shall be inserted;

(fir) in clause (f),the word "and" shall be omitted;

(,v) after clause (g), the following clauses shall be inserted, namely:-

"(h) in the case ofsale ofsecurity through stock exchange, by the buyer of such security;

(r) in the case of sale of security otherwise than through a stock exchange, by the seller ofsuch securrty;

0) in the case offtansfer ofsecurity through a depository by the transferor of such security;

(ft) in the case of transfer of security otherwise thah through a stock Oxchange or depositiory by the transferor of such security;

(/) in the case ofissue ofsecurity, whether through a stock exchange or a depository or otherwise, by the issuer of such security; and

(m) in the case of any other instrument not specified herein, by the person making, drawing or executing such instrument.".

⁴¹⁶ (³⁶¹ Bifurq$nrd, fufi to Er ²ote

new secilon

- i

lT:'ll"^l^"_t ¹⁸. A,fter section ⁶Q of the principal Act, the following section shal.l be inserted, izn - namely:- Penalty'for "62A. (1) Any person who,- failure to comply with (a) berlglequired under sub.section (l) of section gAto collect duty, fails provisions of tO collect the same; or

section 9A.

(6) being required under sub-section (4) ofsection 94, to transfer the duty to the State Govemment within fifteen days of the expiry of the time specified shall be punishable with fine which shall not be less than one lakh rupees, but which may extend upto.one per cent. of the collection or transfer so defaulted.

(2) Any person who,-

(a) being required under sub-section (⁵) ofsection 9.A to submit details of transactions to the Govemment, fails to submit the same; or

(6) submits a documeni or'makes a declaration which is false or which such person knows or believes to be false,

shall be punishable with fine of one lakh rupees for each day during which such failure continues or one crore rupees, rvhichever is less.".

t9. After section 73 of the principalAct, the following section shall be inserted namely:-

Insertion of new section ,?o

"73A. (1) The Central Goverffnent may by notification in tlre Official Gaz.etle, make rules for carrying outthe provisions of PartAAof Chapter II.

Power of Central Government to make ruies.

(2) Without prejudice to the generality ofthe provisions of sub-section (1), the Central Govemment may make rules for all or any. of the following matters, namely:-

(a) the manner of collection of stamp-duty on behalf of the State Government by the stock exchange or the clearing corporation authorised by it, from its buyer.under clause (a) of sub-section (1) of section 9A.;

(b) the manner of collection of stamp-duty on behalf of the State Goverffnent by the depository from the transferor under clause (D) of sub-section (/) of section 9A;

(c) the manner of collection of stamp-duty on behalf of the State Government by the depository from the issuer under clause (c) of sub-section (1) of section 9A;

' (d) the mirnner of transfer of stamp-duty to the State Government under sub-section (4) of section 9A;

(e) any other matter which has to be, or may be, provided by rules.,'.

Amendment ²⁰. In section 76. of the principal Act, after sub-section (2), the following sub-section of sectiorr 76. shall be inserted, namely:-

"(21) Every rule made by the central Govemment under this Act 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 diy: yhl.h may be comprised in one session or in two or more successive sessions, and if, before the expiry ofthe session immediately following the session or the successive sessions aforesaii, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, *re 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.".

Bdqrrd{rqrd, ftai.s lo qt 2ote

416 (37)

Amendment :²¹. Ih S€hedule I ofthe principalAct,- (r) inl\rticle 19, in column (l),-

' .- - ' of Schedule I' (a) aftlrthe words'CERTIFICAIE OR OTHER DOCLMENT', the brackets, .

words, figures and letter "(except the cenificate or other document covered underAnicles2T and56A)" shall be inserted;

(b)the words, brackets and figures "See also LETTER OF ALLOTMENT OF SHARES (No. 36)" shall be omitted;

(ir) forArticle ²? and the entries relating thereto, ttre followingArticle and enkies shall be subsitituted, namely:-

{{^{{FOOTNOTE (2)}}}}

0)

0.005% (rv) in Article 36, for the entry in column (l), the following enbry shall be substituted, namely:-

{{^{{FOOTNOTE (1)}}}}

a) '

(d) derivatives-

0.N2o/o 0.0001% A.$Do/o . ff/o 0.000017o";

(vD k Artiqle 62,.items (a) and (6) and the entries relating thereto shall be omitted.

Amendment of section 8 ofAct 15 of 2003.

(l) in clause (a), for the wor.ds "ninelr days", tle words "tlree hundred and

⁴¹⁶ (³s) udvlrerrqq*, ftti-s I o qr 2ot e

and sixty-five days under-claure (a), the period during which the investightion is stayed by any court underfoy law for the time being in force shall be excluded.".

,-1

:

ttara-{{^{{FOOTNOTE *}}}}, gu aur +w sr{{^{{FOOTNOTE *}}}}m, BilsrE anr vrv#e gaunaa, ere ilR, {rqgr t g*a aen r**a;;