THE

JAMMU AND K ASHMIR OFFICIAL GAZETTE

Vol. 133]

Jammu, Thu., the 4th Feb., 2021/15th Magha, 1942. [ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

REGD NO. JK––33

CONTENTS

English

Pages

Vernacu-

lar pages

PART

I-A— Appointments, promotions, transfers and leave

of absence sanctioned by the Governor,

Government and the Ministers

....

PART

I-B– Notifications, Communiques and General Orders

by the Government and the Ministers ....

PART

II-A– Appointments, promotions, transfers and leave

absence

sanctioned

Heads

Departments ....

PART

II- B– Notifications, Notices and Orders by Heads of

Departments, Provincial Heads, Magistrates and

other officers competent to issue public notices

under any law or rule ....

PART

II-C– Notifications, Notices and Orders by Election

Commission of India, Chief Electoral Officer,

Jammu and Kashmir and other Officers of the

Department, Election Petitions and Judgements

of Election Tribunal

....

PART

III- Laws,

Regulations

and

Rules

passed

thereunder

....

PART

IV– Reprints from the Government of India Gazette or

Gazettes of others Governments....

PART

V– Information and Statistics ....

(a) Rates and prices in the State....

(b) Rates and wages ....

....

(d) Whether Observations

....

(e) Vital Statistics

....

SUPPLEMENT-A–Trade

Monthly Imports and Exports from

the State ....

SUPPLEMENT-B–Police

....

SUPPLEMENT-C–Advertisements

....

Printed at the Ranbir Government Press, Jammu.

484-506

529-542

83-84

325-328

109-110 217-220

484

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

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PART I-A

Jammu & Kashmir Government–Orders

––––––––

HIGH COURT OF JAMMU AND KASHMIR AT SRINAGAR

(Exercising powers of Bar Council under Section 58 of the Advocates

Act, 1961).

Notification

No. 134 Dated 22-10-2020.

It is hereby notified that vide High Court Order dated 16-10-2020

Mr. Umar Ali S/o Ali Mohd. Ganaie R/o Kurhama, Eid Gah Mohalla,

Tehsil Wakura, District Ganderbal A/P Kuestoori Pora Hakeem,

Ganderbal has been admitted and enrolled as an Advocate on the Rolls

of Jammu and Kashmir Bar Council provisionally for a period of one

year from the date of issuance of this notification, subject to the

verification of his Provisional/LL.B Degree Certificate from the

concerned University and verification of his character and antecedents

from CID. His name has been entered under Serial No. JK-332/2020

in the Roll of Advocates maintained by this Registry.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 142 Dated 22-10-2020.

It is hereby notified that vide High Court Order dated 16-10-2020

Mr. Zahoor Ahmad Bhat S/o Gh. Hassan Bhat R/o Bopat, Tehsil

Beerwah, District Budgam has been admitted and enrolled as an

Advocate on the Rolls of Jammu and Kashmir Bar Council provisionally

for a period of one year from the date of issuance of this notification,

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

485

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subject to the verification of his Provisional/LL.B Degree Certificate

from the concerned University and verification of his character

and antecedents from CID. His name has been entered under Serial

No. JK-340/2020 in the Roll of Advocates maintained by this Registry.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 143 Dated 22-10-2020.

It is hereby notified that vide High Court Order dated 16-10-2020

Ms. Zainab Farooq D/o Farooq Ahmad Bhat R/o Hyderpora, Mohalla

Masjid Umar Lane, Srinagar has been admitted and enrolled as an

Advocate on the Rolls of Jammu and Kashmir Bar Council provisionally

for a period of one year from the date of issuance of this notification,

subject to the verification of her Provisional/LL.B Degree Certificate

from the concerned University and verification of her character

and antecedents from CID. Her name has been entered under Serial

No. JK-341/2020 in the Roll of Advocates maintained by this Registry.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 144 Dated 22-10-2020.

It is hereby notified that vide High Court Order dated 16-10-2020

Mr. Irshad Ahmed Lone S/o Ab. Ahad Lone R/o Jahangirpora,

Shrakwara, Mohalla Muqdam, Tehsil Wagoora, District Baramulla has

been admitted and enrolled as an Advocate on the Rolls of Jammu and

Kashmir Bar Council provisionally for a period of one year from the

486

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

date of issuance of this notification, subject to the verification of his

Provisional/LL.B Degree Certificate from the concerned University and

verification of his character and antecedents from CID. His name has

been entered under Serial No. JK-342/2020 in the Roll of Advocates

maintained by this Registry.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 145 Dated 22-10-2020.

It is hereby notified that vide High Court Order dated 16-10-2020

Mr. Naseer Ahmad Kumar S/o Mohammad Maqbool Kumar R/o Kumar

Mohalla, Tehsil Sriguwara, District Anantnag has been admitted and

enrolled as an Advocate on the Rolls of Jammu and Kashmir Bar Council

provisionally for a period of one year from the date of issuance of this

notification, subject to the verification of his Provisional/LL.B Degree

Certificate from the concerned University and verification of his

character and antecedents from CID. His name has been entered under

Serial No. JK-303/2020 in the Roll of Advocates maintained by this

Registry.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 149 Dated 11-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Jigmet Angmo D/o Sonam Angchok R/o Chemday (Neryok),

Tehsil Kharu, District Leh vide Notification No. 96 dated 17-06-2019

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

487

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for a period of one year has been extended till 31-12-2021 subject to

the verification of her Certificates/LL.B Degrees from the concerned

University and verification of her character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 150 Dated 11-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Kunzang Ladon D/o Dorjay Stanzin R/o Durbuk Lanpo, Durbuk

Tangtse, District Leh vide Notification No. 99 dated 17-06-2019 for a

period of one year has been extended till 31-12-2021 subject to the

verification of her Certificates/LL.B Degrees from the concerned

University and verification of her character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 151 Dated 11-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Mukesh Sharma S/o Gian Chand R/o Village Amroh, Tehsil Ram

Nagar, District Udhampur vide Notification No. 866 dated 18-10-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

488

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 152 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. S. Jasmeet Singh S/o Kavi Singh R/o Nursing Pora, Tehsil

Beerwah, District Budgam A/P Pal Niwas, Near Sarweshwar Rice Mills,

Baba Fareed Nagar, Jammu vide Notification No. 100 dated 17-06-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 154 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Atul Dev Dutt S/o Puran Chand R/o Kharah P/O Akhnoor,

District Jammu vide Notification No. 1642 dated 28-03-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of his Certificates/LL.B Degrees from the concerned University and

verification of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

489

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Notification

No. 155 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Dimple Bharti D/o Bansi Lal Palwal, Village Bathaie, Tehsil

Mahore, Reasi A/P H. No. 174, Rehari Colony Near Hari Mandir, Bharat

Nagar, Jammu vide Notification No. 1667 dated 29-03-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of her Certificates/LL.B Degrees from the concerned University and

verification of her character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 156 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Itinder Singh S/o Amrik Singh R/o Main Bazar, Tehsil Kalakote,

District Rajouri vide Notification No. 1718 dated 30-03-2019 for a

period of one year has been extended till 31-12-2021 subject to the

verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from the

CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 157 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Nomni Sharma D/o Mast Ram Sharma R/o Ward No. 12, Shiv

490

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

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Nagar, Reasi vide Notification No. 1767 dated 30-03-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of her Certificates/LL.B Degrees from the concerned University and

verification of her character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 158/LP Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Versha Anthal D/o Deepak Chand R/o Ladhwal More, Tehsil

Batote, District Ramban A/P Sector 3, H. No. 4, Pandoka Colony,

Paloura, Jammu vide Notification No. 1347 dated 03-01-2019 for a

period of one year has been extended till 31-12-2021 subject to the

verification of her Certificates/LL.B Degrees from the concerned

University and verification of her character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 159/LP Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Mohd Nahiem S/o Abdul Kareem R/o Sania, Surankote, Poonch

vide Notification No. 1682 dated 29-03-2019 for a period of one year

has been extended till 31-12-2021 subject to the verification of his

Certificates/LL.B Degrees from the concerned University and verification

of his character and antecedents from the CID.

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

491

–––––––—––––––––––––––––––––––––––––––––––––––––––––––––——

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 160/LP Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Arnab Sharma S/o Som Dutt Sharma R/o Ward No. 9, Hira Nagar,

Kathua vide Notification No. 1644 dated 28-03-2019 for a period of

one year has been extended till 31-12-2021 subject to the verification

of his Certificates/LL.B Degrees from the concerned University and

verification of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 161 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Amit Puria S/o Bishan Dutt Sharma R/o Chack-Lala, Bishnah,

Jammu vide Notification No. 1633 dated 28-03-2019 for a period of one

year has been extended till 31-12-2021 subject to the verification of his

Certificates/LL.B Degrees from the concerned University and verification

of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

492

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

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Notification

No. 162 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Vipul Sharma S/o Kulbhushan Sharma R/o H. No. 106,

Padha Street, Purani Mandi, Jammu vide Notification No. 1311 dated

02-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 197 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Mr. Chander Dev Manhas S/o Sher Singh R/o H. No. 537, Nasib

Nagar, Janipur, North, Jammu vide Notification No. 1260 dated

01-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 163 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Mohd Naseer S/o Abdul Kabir R/o Chelhota, Behota

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

493

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Marmet, Tehsil Goha, District Doda A/P Dabbar, Opposite Grid Station,

Sidhra, Jammu vide Notification No. 1763 dated 30-03-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of his Certificates/LL.B Degrees from the concerned University and

verification of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 164 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Anoop Singh S/o Jasmant Singh R/o 68, Hoochak, Pongal

Pristhan Ukhral, Ramban A/P Block 33, Old University Campus Canal

Road, Jammu vide Notification No. 1643 dated 28-03-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of his Certificates/LL.B Degrees from the concerned University and

verification of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 165 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Dildar Ahmed S/o Gul Bahar R/o P/O Nariyan Opposite

Govt. Middle School Rani, Rajouri vide Notification No. 1669 dated

29-03-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

494

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 166 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Mohd Aqib Aslam S/o Mohd Aslam R/o H. No. 193,

Sector-1, Pamposh Colony, Janipur, Jammu vide Notification No. 1762

dated 30-03-2019 for a period of one year has been extended till

31-12-2021 subject to the verification of his Certificates/LL.B Degrees

from the concerned University and verification of his character and

antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 167 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Asmita Sharma D/o Neeraj Sharma R/o H. No. 450, Anand

Street, Ambphalla, Jammu vide Notification No. 1640 dated 28-03-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of her Certificates/LL.B Degrees from the concerned

University and verification of her character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

495

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Notification

No. 168 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Amit Khajuria S/o Khem Raj Khajuria R/o VPO, Lower

Gadi Garh, Near Ice Cold Store, Jammu vide Notification No. 1631

dated 28-03-2019 for a period of one year has been extended till

31-12-2021 subject to the verification of his Certificates/LL.B Degrees

from the concerned University and verification of his character and

antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 169 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Ankit Sadh S/o Mohinder Nath Sadh R/o W. No. 5, Near

Ramllela Ground, Basohli, Kathua vide Notification No. 1636 dated

28-03-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 170 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in favour

of Ms. Jagdeep Kour D/o Om Prakash R/o Village Kalyanpur, P/O

496

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

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Kanachak, Marh, Jammu vide Notification No. 1717 dated 30-03-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of her Certificates/LL.B Degrees from the concerned

University and verification of her character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 171 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Narender Jamwal S/o Atam Singh Jamwal R/o Jagti,

Nagrota, Jammu vide Notification No. 1761 dated 30-03-2019 for a

period of one year has been extended till 31-12-2021 subject to the

verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 173 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Amzi Arthur John S/o Anil John R/o 97/6 EWS Colony,

Lower Roop Nagar, Jammu vide Notification No. 1637 dated

28-03-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

497

–––––––—––––––––––––––––––––––––––––––––––––––––––––––––——

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 174 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Ummar Ayoub Qazi S/o Mohd Ayoub Qazi R/o Ward

No. 5, Mohalla Gazian, Dara Dullian, Tehsil Haveli, District Poonch vide

Notification No. 1291 dated 02-01-2019 for a period of one year has

been extended till 31-12-2021 subject to the verification of his

Certificates/LL.B Degrees from the concerned University and verification

of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 175 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Abhinandan Raina S/o Bharat Bhushan Raina R/o 72,

Rampura, Gandhi Nagar, Jammu vide Notification No. 1625 dated

28-03-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

498

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

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Notification

No. 176 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Urgain Dorjay S/o Tundup Paljor R/o Urfi Pipiting, Tehsil

Zanskar, District Kargil A/P Talab Tillo, Shanker Vihar, Jammu vide

Notification No. 1348 dated 03-01-2019 for a period of one year has

been extended till 31-12-2021 subject to the verification of his

Certificates/LL.B Degrees from the concerned University and verification

of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 177 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Zameer Ahmad S/o Ghulam Ahmad R/o Wahdatpora,

Tehsil and District Budgam vide Notification No. 184 dated 18-06-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 178 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Usman Ahmed Mir S/o Mohd Sharief R/o Chhatral, Tehsil

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

499

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Mendhar, District Poonch vide Notification No. 158 dated 18-06-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 179 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Tsering Chosdon D/o Smanla Tsering R/o Domkar,

Gongma, Leh vide Notification No. 154 dated 18-06-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of her Certificates/LL.B Degrees from the concerned University and

verification of her character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 180 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Shahid Rashid S/o Ab. Rashid Badyari R/o Purnibal, Shiv

Pura, Srinagar vide Notification No. 141 dated 18-06-2019 for a period

of one year has been extended till 31-12-2021 subject to the verification

of his Certificates/LL.B Degrees from the concerned University and

verification of his character and antecedents from the CID.

500

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 181 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Tahira Bashir D/o Bashir Ahmad Sheikh R/o Gureiz,

Bandipora A/P Nowpora, Bandipora, Naaz Colony, Bandipora vide

Notification No. 157 dated 18-06-2019 for a period of one year has been

extended till 31-12-2021 subject to the verification of her Certificates/

LL.B Degrees from the concerned University and verification of her

character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 182 Dated 12-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Waseeq ul Rashid S/o A. R. Gurkoo R/o E-8, Co-operative

Colony, Peerbagh, Srinagar vide Notification No. 163 dated 18-06-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

501

–––––––—––––––––––––––––––––––––––––––––––––––––––––––––——

Notification

No. 183 Dated 18-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Owais Sultan S/o Mohd Sultan R/o Firdousabad

Batamallo, Srinagar vide Notification No. 282 dated 23-05-2014 for a

period of one year has been extended till 31-12-2021 after condonation

of delay and subject to the verification of his Certificates/LL.B Degrees

from the concerned University and verification of his character and

antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 185 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Jatin Singh S/o Gurvinder Singh R/o Q. No. 11, New Plot,

Sarwal, Jammu vide Notification No. 1324 dated 02-01-2019 for a

period of one year has been extended till 31-12-2021 subject to the

verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 186 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Nitin Nand S/o Nand Kishore R/o W. No. 4, H. No. 4,

502

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

Village Ram Nagar, District Udhampur vide Notification No. 1615 dated

05-03-2018 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 187 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Aayushi Sharma D/o Narayan Sharma R/o H. No. 23,

Lane No. 1, Vivek Vihar, Paloura, Jammu vide Notification No. 05 dated

05-04-2018 for a period of one year has been extended till 31-12-2021

subject to the verification of her Certificates/LL.B Degrees from the

concerned University and verification of her character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 189/LP Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Sumaira Gul D/o Gh. Rasool Mir R/o Budshah Nagar

Naipora, Stadium Colony, Lane 5-G, Srinagar vide Notification No. 1660

dated 05-03-2018 for a period of one year has been extended till

31-12-2021 subject to the verification of her Certificates/LL.B Degrees

from the concerned University and verification of her character and

antecedents from the CID.

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

503

–––––––—––––––––––––––––––––––––––––––––––––––––––––––––——

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 190 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Rameez Shabir S/o Shabir Ahmad R/o Wuyan, Pampore,

Pulwama vide Notification No. 93 dated 19-08-2017 for a period of one

year has been extended till 31-12-2021 subject to the verification of his

Certificates/LL.B Degrees from the concerned University and verification

of his character and antecedents from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 191 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Supriya Pandita D/o Ramesh Kumar Pandita R/o 51,

Extension, Janipur Colony, Jammu vide Notification No. 1281 dated

02-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of her Certificates/LL.B Degrees from the

concerned University and verification of her character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

504

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

Notification

No. 192 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Gaurav Sadotra S/o Khem Raj Sharma R/o H. No. 42,

PVT Sector-3, Channi Himmat, Jammu vide Notification No. 1334 dated

02-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 193 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Rameshwar Padha S/o Pawan Kumar Padha R/o

Rehal, Tehsil Bishnah, District Jammu vide Notification No. 1297 dated

02-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 194 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Sanchi Gupta D/o Yash Paul Gupta R/o H. No. 222,

No. 45]

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

505

–––––––—––––––––––––––––––––––––––––––––––––––––––––––––——

Sector-6, Channi Himmat, Jammu vide Notification No. 1342 dated

02-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of her Certificates/LL.B Degrees from the

concerned University and verification of her character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 195 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Shubam Sharma S/o Kishore Kumar Sharma R/o H.

No. 182, Rani Talab, Digiana, Jammu vide Notification No. 1341 dated

02-01-2019 for a period of one year has been extended till 31-12-2021

subject to the verification of his Certificates/LL.B Degrees from the

concerned University and verification of his character and antecedents

from the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 196 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Ms. Priya Sharma D/o Kuldeep Raj R/o Mahal Shahan, Tehsil

Ramgarh, District Samba vide Notification No. 1354 dated 03-01-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of her Certificates/LL.B Degrees from the concerned

University and verification of her character and antecedents from

the CID.

506

The J&K Official Gazette, the 4th Feb., 2021/15th Magha, 1942.

[ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––—–––————

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

––––––––

Notification

No. 198 Dated 19-11-2020.

Provisional admission granted under Advocates Act, 1961 in

favour of Mr. Mohd Irfan Khan S/o Abdur Razaq Khan R/o Salwah,

Mendhar, District Poonch vide Notification No. 1375 dated 04-01-2019

for a period of one year has been extended till 31-12-2021 subject to

the verification of his Certificates/LL.B Degrees from the concerned

University and verification of his character and antecedents from

the CID.

The renewal/extension of provisional licence/enrollment must be

sought before the date of expiry unless the absolute/final enrollment as

an Advocate is ordered therebefore.

(Sd.) MOHAMMAD YASIN BEIGH,

Registrar (Adm.)

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

––––––––––––––––––––––––––––––––––––––––––––––––––––––

Vol. 133] Jammu, Thu., the 4th Feb., 2021/15th Magha, 1942. [ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––

Separate paging is given to this part in order that it may be filed as a

separate compilation

––––––––––––––––––––––––––––––––––––––––––––––––––––––

PART I––B

Jammu and Kashmir Government—Notifications.

––––––

GOVERNMENT OF JAMMU AND KASHMIR,

CIVIL SECRETARIAT—REVENUE DEPARTMENT.

Notification No. 51-Rev (LAJ) of 2020

Dated 27-05-2020.

Whereas, the land specifications whereof are given in Annexure "A"

to this notification is required for construction of Panjar to Saddal road

under PMGSY situated in Village Panjar, Tehsil Moungri and District

Udhampur ;

530 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Whereas, on the basis of an indent placed by Executive Engineer,

PMGSY Division, Udhampur, a notification under section 4(1) was issued

by Collector, Land Acquisition, Railway (ACR), Udhampur vide No. ACRU/

SQ/3417-25 dated 26-09-2019 for land measuring 49 Kanals and

18 Marlas situated in Village Panjar, Tehsil Moungri and District Udhampur

for construction of Panjar to Saddal road under PMGSY ;

Whereas, the Collector, Land Acquisition (ACR), Udhampur vide

No. ACRU/SQ/3925-26 dated 19-10-2019 has reported that the notification

issued under section 4(1) of the J&K State Land Acquisition Act by him

was served upon the interested persons for filing objections, if any, to the

proposed acquisition but no objection was received from the land owners/

interested persons within the prescribed period as required under

sections 5 & 5-A of the Land Acquisition Act ;

Whereas, the report furnished by Collector, Land Acquisition (ACR),

Udhampur vide letter referred to above duly endorsed by the District

Collector, Land Acquisition (DC), Udhampur vide No. DCU/SQ/3972-

74 dated 22-10-2019, Divisional Commissioner, Jammu vide No. 502/

4009/Panjar/Udhampur/19/4076 dated 24-12-2019 and Financial

Commissioner, Revenue, J&K, Jammu vide No. FC-LS/LA-5151/2020

dated 06-03-2020 has been examined and it has been found that the land

owners did not file any objection to the proposed acquisition ;

Whereas, the Government is satisfied that the land particulars whereof

are given above is required for public purpose viz. for construction of Panjar

to Saddal road under PMGSY situated in Village Panjar, Tehsil Moungri

and District Udhampur.

Now, therefore, in pursuance of section 6 of the J&K State Land

Acquisition Act, Samvat 1990, it is declared that the land measuring

49 Kanals and 18 Marlas situated in Village Panjar, Tehsil Moungri and

District Udhampur for construction of Panjar to Saddal road under PMGSY.

Further, the Collector, Land Acquisition (ACR), Udhampur is directed under

section 7 of the said Act to take orders for acquisition of the said land after

giving prescribed notice to the interested person(s) as required under the

Land Acquisition Act/Rules.

No. 45] The J&K Govt. Gazette, 4th Feb., 2021/14th Magha, 1942.

531

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

However, the Collector concerned shall be personally responsible for

identification and proper title verification of all types of land involved in the

case for making apportionment of compensation amongst all the interested

persons/rightful claimants in accordance with the relevant laws/rules in force,

while making the award.

(Sd.) DR. PAWAN KOTWAL, IAS,

Principal Secretary to Government,

Revenue Department.

–––––––

Annexure-"A"

Particulars of land

District

Tehsil

Village

Kh. Nos.

Area

Kind of soil

––––––––––––––––––––––––––––––––––––––––––––––––––––––

—————————————————————————————

K. M.

Udhampur

Moungri

Panjar

664

00–01

665

00–17

B.Q.

667

00–14

893

04–13

894

06–02

Jard

895

00–13

W.A.

636

01–13

W.A.

642

02–13

644

00–17

W.A.

657

01–14

W.A.

658

01–12

W.A.

659

06–19

B.Q.

632

21–10

–––––

Total

49–18

–––––

–––––––

532 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

GOVERNMENT OF JAMMU AND KASHMIR,

CIVIL SECRETARIAT—REVENUE DEPARTMENT.

Notification No. 58-Rev (LAJ) of 2020

Dated 27-05-2020.

Whereas, the land specifications whereof are given in Annexure "A"

to this notification is required for construction of Gool-Gundi Gagersullah

road under PMGSY situated at Village Gundi, Tehsil Gool, District Ramban ;

Whereas, on the basis of an indent placed by Executive Engineer,

PMGSY, Ramban, a notification under section 4(1) was issued by

Collector, Land Acquisition (SDM), Gool vide letter No. 497-505/SDM/

G/PMGSY dated 31-08-2019 for land measuring 20 Kanals and 19 Marlas

(Local) situated in Village Gundi, Tehsil Gool, District Ramban for

construction of Gool-Gundi Gagersullah road under PMGSY ;

Whereas, the Collector, Land Acquisition (SDM), Gool vide

No. SDM/G/PWD/973-77 dated 26-12-2019 has reported that the

notification issued under section 4(1) of the J&K State Land Acquisition

Act by him was served upon the interested persons for filing objections, if

any, to the proposed acquisition but no objection was received from the

land owners/interested persons within the prescribed period as required

under sections 5 & 5-A of the Land Acquisition Act ;

Whereas, the report furnished by Collector, Land Acquisition

(SDM), Gool vide letter referred to above duly endorsed by District

Collector, Land Acquisition (DC), Ramban vide No. DC/LA/Rbn/566-

67 dated 29-01-2020, Divisional Commissioner, Jammu vide No. 502/

4136/Acq/Gundi/PMGSY/Rbn/20/4392 dated 13-02-2020 and Financial

Commissioner, Revenue, J&K Jammu vide No. FC-LS/LA-5105/2020

dated 04-03-2020 has been examined and it has been found that the land

owners did not file any objection to the proposed acquisition ;

No. 45] The J&K Govt. Gazette, 4th Feb., 2021/14th Magha, 1942.

533

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Whereas, the Government is satisfied that the land particulars whereof

are given above is required for public purpose viz. for construction of Gool-

Gundi Gagersullah road under PMGSY situated in Village Gundi, Tehsil Gool,

District Ramban.

Now, therefore, in pursuance of section 6 of the J&K State Land

Acquisition Act, Samvat 1990, it is declared that the land measuring

20 Kanals and 19 Marlas (Local) situated in Village Gundi, Tehsil Gool,

District Ramban for construction of Gool-Gundi Gagersullah road under

PMGSY. Further, the Collector, Land Acquisition (SDM), Gool is directed

under section 7 of the said Act to take orders for acquisition of the said land

after giving prescribed notice to the interested person(s) as required under

the Land Acquisition Act/Rules.

Further, in pursuance of section 17 of the Land Acquisition Act, Samvat

1990, it is also ordered that on expiry of fifteen days from the publication of

the notification under section 9(2) of the said Act, the Collector will take

possession of the aforementioned land in Village Gundi, Tehsil Gool, District

Ramban required for public purposes subject to fulfillment of the conditions

prescribed under section 9(2) and section 17-A of the Land Acquisition Act

and Rule 63 of the Land Acquisition Rules.

However, the Collector concerned shall be personally responsible for

identification and proper title verification of all types of land involved in the

case for making apportionment of compensation amongst all the interested

persons/rightful claimants in accordance with the relevant laws/rules in force,

while making the award.

(Sd.) DR. PAWAN KOTWAL, IAS,

Principal Secretary to Government,

Revenue Department.

–––––––

534 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Annexure-"A"

Particulars of land

District

Tehsil

Village

Kh. Nos.

Area

––––––––––––––––––––––––––––––––––––––––––––––––––––––

—————————————————————————————

K. M.

Ramban

Gool

Gundi

487/216 min

00–13

487/216 min

01–16

487/216 min

00–18

487/216 min

00–08

222 min

02–08

222 min

02–03

222 min

01–16

221 min

00–09

221 min

05–01

228 min

02–00

227 min

03–07

–––––

Total

20–19

–––––

–––––––

GOVERNMENT OF JAMMU AND KASHMIR,

CIVIL SECRETARIAT—REVENUE DEPARTMENT.

Notification No. 181-Rev (LAJ) of 2020

Dated 22-06-2020.

Whereas, the land specifications whereof are given in Annexure "A"

to this notification is required for construction of PWD (R&B) road from

Kashore to Jijote situated in Village Jijote, Tehsil and District Doda ;

Whereas, on the basis of an indent placed by Executive Engineer,

PWD (R&B) Division, Doda, a notification under section 4(1) was issued

No. 45] The J&K Govt. Gazette, 4th Feb., 2021/14th Magha, 1942.

535

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

by Collector, Land Acquisition (ACR), Doda vide letter No. 1209-15/

Acq dated 03-02-2017 for land measuring 26 Kanals and 01 Marla in

Village Jijote, Tehsil and District Doda for construction of PWD (R&B)

road from Kashore to Jijote ;

Whereas, the Collector, Land Acquisition (ACR), Doda vide

letter No. 1216-21/Acq dated 10-10-2019 has reported that the notification

issued under section 4(1) of the J&K State Land Acquisition Act by him

was served upon the interested persons for filing objections, if any, to the

proposed acquisition but no objection was received from the land owners/

interested persons within the prescribed period as required under

sections 5 & 5-A of the Land Acquisition Act ;

Whereas, the report furnished by Collector, Land Acquisition (ACR),

Doda vide letter referred to above duly endorsed by District Collector,

Land Acquisition (DC), Doda vide No. 443/LAC/D/19 dated 15-10-2019,

Divisional Commissioner, Jammu vide No. 502/3831/PWD/Jijote/Doda/19/

2919 dated 27-11-2019 and Financial Commissioner, Revenue, J&K Jammu

vide No. FC-LS/LA-5190/2020 dated 11-05-2020 has been examined and it

has been found that the land owners did not file any objection to the

proposed acquisition ;

Whereas, the Government is satisfied that the land particulars whereof

are given above is required for public purpose viz. for construction of PWD

(R&B) road from Kashore to Jijote.

Now, therefore, in pursuance of section 6 of the J&K State Land

Acquisition Act, Samvat 1990, it is declared that the land measuring

26 Kanals and 01 Marla in Village Jijote, Tehsil and District Doda for

construction of PWD (R&B) road from Kashore to Jijote. Further, the

Collector, Land Acquisition (ACR), Doda is directed under section 7 of the

said Act to take orders for acquisition of the said land after giving prescribed

notice to the interested person(s) as required under the Land Acquisition

Act/Rules.

However, the Collector concerned shall be personally responsible for

identification and proper title verification of all types of land involved in the

536 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

case for making apportionment of compensation amongst all the interested

persons/rightful claimants in accordance with the relevant laws/rules in force,

while making the award.

(Sd.) DR. PAWAN KOTWAL, IAS,

Principal Secretary to Government,

Revenue Department.

–––––––

Annexure-"A"

Particulars of land

District

Tehsil

Village

Plot Nos.

Area

––––––––––––––––––––––––––––––––––––––––––––––––––––––

—————————————————————————————

K. M.

Doda

Jijote

141 min

00–8¼

143

00–1¼

175 min

00–2¼

175 min

00–2¼

175 min

00–05

175 min

00–05

175 min

00–05

379

00–14

393 min

00–02

381 min

00–02

381 min

00–04

378 min

01–07

385

00–17¼

385

00–03

387

00–05

389

01–04

No. 45] The J&K Govt. Gazette, 4th Feb., 2021/14th Magha, 1942.

537

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

392 min

00–16

365

01–03

392 min

00–5½

392 min

00–07

392 min

02–10

392 min

00–13

392 min

00–12½

363

00–01

366

01–05

109

00–10

109

00–05

109

01–5¼

00–9¼

01–16

105

01–11

105

00–12

104

00–02

104

00–05

104

00–06

104

00–02

103

01–16

715/710/652/581

02–1¼

–––––

Total

26–01

–––––

–––––––

—————————————————————————————

K. M.

538 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

GOVERNMENT OF JAMMU AND KASHMIR,

CIVIL SECRETARIAT—REVENUE DEPARTMENT.

Notification No. 159-Rev (LAJ) of 2020

Dated 16-06-2020.

Whereas, the land specifications whereof are given in Annexure "A"

to this notification is required for construction of Thathri to Kathawa road

under PMGSY situated in Village Jangalwar, Tehsil Phangsoo, District

Doda ;

Whereas, on the basis of an indent placed by Chief Engineer,

PMGSY, Jammu a notification under section 4(1) was issued by Collector,

Land Acquisition (SDM), Thathri vide letter No. SDM/T/LAC/2018-19/

297-303 dated 09-10-2019 for land measuring 79 Kanals and 02 Marlas

situated in Village Jangalwar, Tehsil Phangsoo, District Doda for construction

of Thathri to Kathawa road under PMGSY ;

Whereas, the Collector, Land Acquisition (SDM), Thathri vide

No. SDM/LAC/394-95 dated 25-10-2019 has reported that the notification

issued under section 4(1) of the J&K State Land Acquisition Act by him

was served upon the interested persons for filing objections, if any, to the

proposed acquisition but no objection was received from the land owners/

interested persons within the prescribed period as required under

sections 5 & 5-A of the Land Acquisition Act ;

Whereas, the report furnished by Collector, Land Acquisition (SDM),

Thathri vide letter referred to above duly endorsed by District Collector,

Land Acquisition (DC), Doda vide No. 520/LAC/D/19 dated 28-10-2019,

Divisional Commissioner, Jammu vide No. 502/3923/PMGSY/Jangalwar/

Doda/19/2678 dated 30-10-2019 and Financial Commissioner, Revenue

J&K Jammu vide No. FC-LS/LA-5188/2020 dated 16-03-2020 has been

examined and it has been found that the land owners did not file any

objection to the proposed acquisition ;

Whereas, the Government is satisfied that the land particulars whereof

are given above is required for public purpose viz. for construction of Thathri

to Kathawa road under PMGSY situated in Village Jangalwar, Tehsil

Phangsoo, District Doda.

No. 45] The J&K Govt. Gazette, 4th Feb., 2021/14th Magha, 1942.

539

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Now, therefore, in pursuance of section 6 of the J&K State Land

Acquisition Act, Samvat 1990, it is declared that the land measuring

79 Kanals and 02 Marlas situated in Village Jangalwar, Tehsil Phangsoo,

District Doda for construction of Thathri to Kathawa road under PMGSY.

Further, the Collector, Land Acquisition (SDM), Thathri is directed under

section 7 of the said Act to take orders for acquisition of the said land after

giving prescribed notice to the interested person(s) as required under the

Land Acquisition Act/Rules.

However, the Collector concerned shall be personally responsible for

identification and proper title verification of all types of land involved in the

case for making apportionment of compensation amongst all the interested

persons/rightful claimants in accordance with the relevant laws/rules in force,

while making the award.

(Sd.) DR. PAWAN KOTWAL, IAS,

Principal Secretary to Government,

Revenue Department.

–––––––

Annexure-"A"

Particulars of land

District

Tehsil

Village

Kh. Nos.

Area

Kind of

land

fruit tree

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

————————————————————————————––––––––––––––—

K. M.

Doda Phangsoo

Jangalwa

241/1

10–13

G. M. Apple Pear Sari Walnut

528/242

17–19

G. M.

243

09–03

G. M.

528/242

07–02

G. M.

567/282

08–16

B. Q.

403/282

00–11

Chata Abi

540 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

395/284

00–10

Chata Abi

394/284

00–18

Chata Abi

597/344

02–02

G. M.

597/344

01–18

G. M.

288

01–01

G. M.

288 min

00–16

G. M.

288

00–14

G. M.

288

00–03

G. M.

298

01–07

Sugar Abi

299

01–05

Sugar Abi

574/387/299

00–19

Udar

575/387/299

00–11

Udar

575/387/299

00–05

G. M.

302

00–15

Hail Abi

303 min

00–13

Chata Abi

309

00–08

G. M. Path

311 min

00–02

Chata Abi

311 min

00–01

Chata Abi

00–01

Kotha

311 min

00–12

Chata Abi

00–02

Kotha

186

00–02

G. M.

181

00–18

Hail Abi

180

00–02

Udar Abi

161

01–07

Hail Abi

————————————————————————————––––––––––––––—

K. M.

No. 45] The J&K Govt. Gazette, 4th Feb., 2021/14th Magha, 1942.

541

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

163

01–01

Hail Abi

149

01–17

Dadroo

480/149

00–15

G. M.

477/249

00–06

Dadroo

480/149

00–06

G. M.

00–09

G. M.

00–09

G. M.

00–03

G. M.

00–03

G. M.

00–08

G. M.

00–04

G. M.

00–12

G. M.

00–13

G. M.

––––––

Total

79–02

––––––

———

GOVERNMENT OF JAMMU AND KASHMIR,

CIVIL SECRETARIAT—FINANCE DEPARTMENT.

Corrigendum to Government Order No. 435-F of 2019, dated 27-09-2019.

"It is hereby ordered that Accounts Officer with the Deputy

Commissioner at each district shall be part of the Concurrent Audit Teams

for monitoring and implementation of languishing projects in each district in

the Union Territory of J&K instead of Accounts Officer, Audit and

Inspection."

By order of the Government of Jammu and Kashmir.

(Sd.) DR. ARUN KUMAR MEHTA, IAS,

Financial Commissioner,

Finance Department.

———

————————————————————————————––––––––––––––—

K. M.

542 The J&K Govt. Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

GOVERNMENT OF JAMMU AND KASHMIR,

CIVIL SECRETARIAT—GENERAL ADMINISTRATION

DEPARTMENT.

Subject :– Nomination of Advisor In-charge of Skill Development

Department as Chairman of J&K Board of Technical Education.

Reference :–UO No. Edu/Tech/Gen/84/2018-I dated 01-12-2020 from Skill

Development Department.

———

Government Order No. 1150-JK (GAD) of 2020

Dated 22-12-2020.

In partial modification of Government Order No. 277-JK(GAD) of

2020 dated 25-02-2020, it is hereby ordered that Advisor In-charge of

Skill Development Department shall be the Chairman of J&K Board of

Technical Education.

By order of the Government of Jammu and Kashmir.

(Sd.) MANOJ KUMAR DWIVEDI, IAS,

Commissioner/Secretary to the Government.

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

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Vol. 133] Jammu, Thu., the 4th Feb., 2021/15th Magha, 1942. [ No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––

Separate paging is given to this part in order that it may be filed as a

separate compilation.

––––––––––––––––––––––––––––––––––––––––––––––––––––––

PART II––A

Orders by Heads of Departments.

––––––

CHARGE REPORTS

Certified that we have today on 30th of December, 2020 F. N.

respectively made over and received the charge of the office of Munsiff/

Additional Mobile Magistrate, Khaltsi.

Dated 30-12-2020.

Memo of balance for which responsibility is accepted by the Officer

Receiving Charge.

Cash : Nil

Stamps : Nil

(Sd.) ........................

Sub-Divisional Magistrate, Khaltsi.,

Relieved Officer.

(Sd.) .........................

Munsiff/Additional Special Mobile

Magistrate, Khaltsi.

Relieving Officer.

————

84 The J&K Official Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––

Certified that we have in the afternoon of this day respectively

made over and received charge of the Office of Chief Medical Officer,

Health and Family Welfare, Doda along with cash balance lying in

Account No. CD-509 of Jammu and Kashmir Bank, Branch Ex-Doda as

on 31-11-2020 A. N. of Rs. 95/- (Rupees Ninty five) only last entry made in

the cash book as well as drawal register.

The closing balance as on 30-11-2020 A. N. as per Cash Book and a

per bank statement is Rs. 95/- (Rupees Ninety-five) only.

Memo of the balane for which responsibility is accepted by the Officer,

Receiving Charge.

Permanent Advance : Rs. 95/- (Eupees Ninety-five) only.

Station : Doda.

Dated : 01-12-2020.

(Sd.) ......................

Chief Medical Officer,

Health and Family Welfare, Doda.

Relieved Officer.

(Sd.) .....................

Chief Medical Officer,

Health and Family Welfare, Doda.

Relieving Officer.

GOVERNMENT OF JAMMU AND KASHMIR,

POLICE HEADQUARTERS, J&K, SRINAGAR.

Subject:–Protocol to be followed for Requisitioning of Dogs from

Canine Squad Crime Branch.

———–

Whenever, any J&K Police unit would require the assistance of

canines from J&K Police K-9 Squad Crime Branch for the purpose

of anti-sabotage, room intervention, rescue, mission, narcotic or explosive

detection the Police unit concerned shall submit a proper requisition either

by wireless message or by whatsapp message on the relevant mobile

number given below incorporating the following details in the proforma

attached :—

1. Type of dog required i. e. anti-sabotage, room intervention,

rescue, mission, narcotic detection or explosive detection.

2. Number of vehicle being provided by the police unit for

Carriage of dog and its handlers/assistant handler.

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

Vol. 133] Jammu, Thu., the 4th Feb., 2021/15th Magha, 1942. [ No. 45

Separate paging is given to this part in order that it may be filed as a

separate compilation.

PART II—B

Notifications, Notices and Orders by the Heads of Departments.

———–

326 The J&K Official Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

3. Name and mobile number of the vehicle driver.

4. Name of Incharge Escort for safe to and fro passage.

The relevant mobile numbers are :–

606612733-I/c K9 Squad, Kashmir

6006612734-MHC P/S, CBK

6006612735-I/c K9 Squad, Jammu

6006612736-MHC P/S, SSP, CBJ

It shall be ensured by the police unit that proper security (escort)

from the pickup point of canines up to its destination and back is provided.

The requisitioning unit shall provide necessary vehicle for the purpose

of carriage of the canines and its handler/assistant handlers.

The above instructions shall be complied within letter and spirit.

(Sd.) ....................

Director General of Police,

J&K, Srinagar.

_______

GOVERNMENT OF JAMMU AND KASHMIR,

PUBLIC SERVICE COMMISSION.

RESHAM GHAR COLONY, BAKSHI NAGAR, JAMMU-

180001.

Subject:–Interview notice for the post of Assistant Professor, Islamic

Studies in Higher Education Department notified vide

Notification 10-PSC (DR-P) of 2017 dated 27-10-2017.

———–

Notice

Dated 06-01-2021.

In continuation of this office notice dated 05-02-2020, it is hereby

notified that the interview of following shortlisted candidates for the

No. 45] The J&K Official Gazette, 4th Feb., 2021/15th Magha, 1942. 327

post of Assistant Professor, Islamic Studies in Higher Education

Department shall now be held on 21-01-2021 at J&K Public Service

Commission Office Complex, Resham Ghar, Jammu at 9.30 (A. M.) sharp :–

Name of the

Parentage

Date of

Candidate

interview

—————————————————————————––———

Mohammad Dawood Sofi

Ab. Khaliq sofi

Parvaze Ahmad Bhat

Muhammad Akbar Bhat

Mohd. Yaseen Gada

Ghulam Rasool Gada

21-01-2021

Rafiya Nisar

Nisar Ahmad Thag

Sajad Ahmad Kutay

Gh. Rasool Kutay

Mohammad Younus

Abdul Rashid Mir

Mohd Younus Kumar

Ali Mohd Kumar

Zahoor Ahmad Wani

Mohd Hayat Wani

Mudasir Ahmad Hajam

Ab. Rashid Hajam

Note :—

Only eligible candidates possessing requisite qualification

prescribed under rules shall be allowed to appear in the

interview subject to the condition that they are within the

prescribed age limit on the cut of date.

The candidates shall produce their original certificates/

testimonials alon gwith hardcopy of application form on the

date of interview.

All the candidates are directed to produce the copy of

M.Phil/Phd. dissertations/thesis at the time of interview before

the interview Board.

The candidates shall ensure that the Publications/Preserntations/

Books/Book Chapter which they intend to place before the

328 The J&K Official Gazette, 4th Feb., 2021/15th Magha, 1942. [No. 45

interview Board for evaluation shall be properly bound and

indexed with cover page in the following format :–

Title

Journal/Conference/

Impact factor,

Date of

(For official

No.

Workshop

if applicable

acceptance of

use) Accepted

publications

Yes/No

Declaration :–It is certified that all the above Publications/Presentations

etc. are my original Research and are not derived from

any thesis/Dissertation for which I have claimed separate

point.

Signature of candidate

(Sd.) Rajesh Sharma, KAS,

Secretary,

J&K Public Service Commission.

————

Notice

I, Rakesh Gupta S/o Late D. P. Gupta, R/o 217/Rehari Colony,

Jammu do hereby declare that I have changed my daughter name from

Gungun Gupta to Vaani Gupta in school record (Presentation Convent

Hr. Sec. School, Gandhi Nagar) and birth certificate. Objection, if any,

may be conveyed to concerned authority within seven days.

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Vol. 133] Jammu, Thu., the 4th Feb., 2021/15th Magha, 1942. [No. 45

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––—

Separate paging is given to this part in order that it may be filed as a

separate compilation.

––––––––––––––––––––––––––––––––––––––––––––––––––––––

ADVERTISEMENTS—C

———

JAMMU AND KASHMIR POLICE HEADQUARTERS

(Provision Section).

Exension Notice

In view of administrative reasons, the last date for receiving of

bids and date for opening of technical bids of e-NIT No. 51 of 2020

dated 19-11-2020 floated by this Headquarters for the installation of

CCTV Surveillance System at Raj Bhawan, Srinagar are re-scheduled

as under :—

Last date of receipt of tenders

02-01-2021 up to 1800 hours.

Date of opening of technical

04-01-2021 at 1100 hours.

bids

The other terms and conditions of the NIT shall remain the same.

(Sd.) RAYEES MOHAMMAD BHAT, IPS,

AIG Police (Provision-Transport)

For Director General of Police,

PHQ, J&K, Jammu.

————

THE

JAMMU & KASHMIR GOVERNMENT GAZETTE

———————————————————————————————

Vol. 132]

Jammu, Thu., the 1st Aug., 2019/10th Srav., 1941.

[No. 18-1

———————————————————————————————

Separate paging is given to this part in order that it may be filed as a

separate compilation.

—————————————————————————————

PART IV

Reprints from the Government of India Gazette.

————

EXTRAORDINARY

REGD. NO. JK—33

THE FINANCE (NO. 2) ACT, 2019

(No. 23 of 2019)

[1st August, 2019.]

An Act to give effect to the financial proposals of the Central

Government for the financial year 2019-2020.

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

[No. 18-1

—————————————————————————————————

Be it enacted by Parliament in the Seventieth Year of the Republic

of India as follows :—

CHAPTER I

Preliminary

Short title and commencement.—(1) This Act may be called

the Finance (No. 2) Act, 2019.

(2) Save as otherwise provided in this Act,—

(a) sections 2 to 69 shall be deemed to have come into force

on the 1st day of April, 2019 ;

(b) sections 91 to 112 and section 114 shall come into force on

such date as the Central Government may, by notification

in the Official Gazette, appoint.

CHAPTER II

Rates of Income-tax

Income-tax.—(1) Subject to the provisions of sub-sections

(2) and (3), for the assessment year commencing on the 1st day of

April, 2019, income-tax shall be charged at the rates specified in Part

I of the First Schedule and such tax shall be increased by a surcharge,

for the purposes of the Union, calculated in each case in the manner

provided therein.

(2) In the cases to which Paragraph A of Part I of the First

Schedule applies, where the assessee has, in the previous year, any net

agricultural income exceeding five thousand rupees, in addition to total

income, and the total income exceeds two lakh fifty 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 the first two lakh fifty 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

No. 18-1]

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

—————————————————————————————————

(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 the said Paragraph A, as if such

aggregate income were the total income ;

(ii) the net agricultural income shall be increased by a

sum of two lakh fifty 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 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 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 year, referred to in item (II) of Paragraph A

of Part I of the First Schedule, the provisions of this

sub-section shall have effect as if for the words “two

lakh fifty thousand rupees”, the words “three lakh

rupees” had been substituted :

Provided further that in the case of every individual,

being a resident in India, who is of the age of eighty

years or more at any time during the previous year,

referred to in item (III) of Paragraph A of Part I of

the First Schedule, the provisions of this sub-section

shall have effect as if for the words “two lakh fifty

thousand rupees”, the words “five lakh rupees” had

been substituted.

(3) In cases to which the provisions of Chapter XII or Chapter

XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter

XII-FB or sub-section (1A) of section 161 (43 of 1961) or section 164

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

[No. 18-1

—————————————————————————————————

or section 164A or section 167B of the Income-tax Act, 1961

(hereinafter referred to as 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 111A or section 112 or section 112A of

the Income-tax Act shall be increased by a surcharge, for the purposes

of the Union, 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 115A, 115AB, 115AC, 115ACA, 115AD, 115B,

115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF,

115BBG, 115E, 115JB or 115JC of the Income-tax Act, the amount

of income-tax computed under this sub-section shall be increased

by a surcharge, for the purposes of the Union, calculated,—

(a) 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,—

(i) having a total income exceeding fifty lakh rupees but

not exceeding one crore rupees, at the rate of ten per

cent of such income-tax ; and

(ii) having a total income exceeding one crore rupees, at

the rate of fifteen per cent of such income-tax ;

(b) in the case of every co-operative society or firm or local

authority, at the rate of twelve per cent of such income-

tax, where the total income exceeds one crore rupees ;

(i) at the rate of seven per cent. of such income-tax,

where the total income exceeds one crore rupees but

does not exceed ten crore rupees ;

(ii) at the rate of twelve per cent of such income-tax,

where the total income exceeds ten crore rupees ;

No. 18-1]

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

—————————————————————————————————

(d) in the case of every company, other than a domestic

company,—

(i) at the rate of two per cent of such income-tax, where

the total income exceeds one crore rupees but does

not exceed ten crore rupees ;

(ii) at the rate of five per cent of such income-tax, where

the total income exceeds ten crore rupees :

Provided also that in the case of persons mentioned

in (a) above, having total income chargeable to tax

under section 115JC of the Income-tax Act, and such

income exceeds,—

(i) fifty lakh rupees but does not exceed one crore

rupees, the total amount payable as income-tax

and surcharge thereon 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 fifty lakh rupees ;

(ii) one crore rupees, the total amount payable as

income-tax and surcharge thereon shall not exceed

the total amount payable as income-tax and

surcharge on a total income of one crore rupees

by more than the amount of income that exceeds

one crore rupees :

Provided also that in the case of persons mentioned

in (b) above, having total income chargeable to

tax under section 115JC of the Income-tax Act,

and such income exceeds one crore rupees, the

total amount payable as income-tax on such

income and surcharge thereon 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 :

Provided also that in the case of every company

having total income chargeable to tax under section

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

[No. 18-1

—————————————————————————————————

115JB of the Income-tax Act, and such income

exceeds one crore rupees but does not exceed

ten crore rupees, the total amount payable as

income-tax on such income and surcharge thereon,

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 :

Provided also that in the case of every company

having total income chargeable to tax under section

115JB of the Income-tax Act, and such income

exceeds ten crore rupees, the total amount payable

as income-tax on such income and surcharge

thereon, shall 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 :

Provided also that in respect of any income

chargeable to tax under clause (i) of sub-section

(1) of section 115BBE of the Income-tax Act, the

amount of income-tax computed under this sub-

section shall be increased by a surcharge, for the

purposes of the Union, calculated at the rate of

twenty-five per cent of such income-tax.

(4) In cases in which tax has to be charged and paid under sub-

section (2A) of section 92CE or section 115-O or section 115QA or

sub-section (2) of section 115R or section 115TA or section 115TD of

the Income-tax Act, the tax shall be charged and paid at the rates as

specified in those sections and shall be increased by a surcharge, for

the purposes of the Union, calculated at the rate of twelve per cent of

such tax.

(5) In cases in which tax has to be deducted under sections 193,

194, 194A, 194B, 194BB, 194D, 194LBA, 194LBB, 194LBC and 195

of the Income-tax Act, at the rates in force, the deductions shall be

made at the rates specified in Part II of the First Schedule and shall

be increased by a surcharge, for the purposes of the Union, calculated

in cases wherever prescribed, in the manner provided therein.

No. 18-1]

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

—————————————————————————————————

(6) In cases in which tax has to be deducted under sections

192A, 194C, 194DA, 194E, 194EE, 194F, 194G, 194H, 194-I, 194-IA,

194-IB, 194-IC, 194J, 194LA, 194LB, 194LBA, 194LBB, 194LBC,

194LC, 194LD, 194M, 194N, 196B, 196C and 196D of the Income-tax

Act, the deductions shall be made at the rates specified in those

sections and shall be increased by a surcharge, for the purposes of the

Union,—

(a) 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, being a non-resident, calculated,—

(i) at the rate of ten per cent of such tax, where the

income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds

fifty lakh rupees but does not exceed one crore

rupees ;

(ii) at the rate of fifteen per cent of such tax, where the

income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds

one crore rupees but does not exceed two crore

rupees ;

(iii ) at the rate of twenty-five per cent of such tax,

where the income or the aggregate of such incomes

paid or likely to be paid and subject to the deduction

exceeds two crore rupees but does not exceed five

crore rupees ;

(iv) at the rate of thirty-seven per cent of such tax, where

the income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds

five crore rupees ;

(b) in the case of every co-operative society or firm, being a

non-resident, calculated at the rate of twelve per cent of

such tax, where the income or the aggregate of such incomes

paid or likely to be paid and subject to the deduction exceeds

one crore rupees ;

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

[No. 18-1

—————————————————————————————————

company, calculated,—

(i) at the rate of two per cent. of such tax, where the

income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds

one crore rupees but does not exceed ten crore

rupees ;

(ii) at the rate of five per cent. of such tax, where the

income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds

ten crore rupees.

(7) In cases in which tax has to be collected under the proviso

to section 194B of the Income-tax Act, the collection shall be made at

the rates specified in Part II of the First Schedule, and shall be increased

by a surcharge, for the purposes of the Union, calculated, in cases

wherever prescribed, in the manner provided therein.

(8) In cases in which tax has to be collected under section 206C

of the Income-tax Act, the collection shall be made at the rates specified

in that section and shall be increased by a surcharge, for the purposes

of the Union,—

(a) 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, being a non-resident, calculated,—

(i) at the rate of ten per cent. of such tax, where the

amount or the aggregate of such amounts collected

and subject to the collection exceeds fifty lakh rupees

but does not exceed one crore rupees ;

(ii) at the rate of fifteen per cent. of such tax, where the

amount or the aggregate of such amounts collected

and subject to the collection exceeds one crore rupees

but does not exceed two crore rupees ;

(iii) at the rate of twenty-five per cent of such tax, where

the income or the aggregate of such incomes paid or

No. 18-1]

The J&K Govt. Gazette, 1st Aug., 2019/10th Srav., 1941.

—————————————————————————————————

likely to be paid and subject to the collection exceeds

two crore rupees but does not exceed five crore

rupees ;

(iv) at the rate of thirty-seven per cent. of such tax, where

the income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds

five crore rupees ;

(b) in the case of every co-operative society or firm, being a

non-resident, calculated at the rate of twelve per cent of

such tax, where the amount or the aggregate of such

amounts collected and subject to the collection exceeds

one crore rupees ;

company, calculated,—

(i) at the rate of two per cent of such tax, where the

amount or the aggregate of such amounts collected

and subject to the collection exceeds one crore rupees

but does not exceed ten crore rupees ;

(ii) at the rate of five per cent of such tax, where the

amount or the aggregate of such amounts collected

and subject to the collection exceeds ten crore rupees.

(9) Subject to the provisions of sub-section (10), in cases in which

income-tax has to be charged under sub-section (4) of section 172 or

sub-section (2) of section 174 or section 174A or section 175 or sub-

section (2) of section 176 of the Income-tax Act or deducted from, or

paid on, income chargeable under the head “Salaries” under section

192 of the said Act 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 charged, deducted or computed at the rate or rates specified

in Part III of the First Schedule and such tax shall be increased by a

surcharge, for the purposes of the Union, calculated in such cases and

in such manner as provided therein :

Provided that in cases to which the provisions of Chapter XII or

Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA

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or Chapter XII-FB or sub-section (1A) of section 161 or section 164

or section 164A or section 167B 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 “advance tax” computed in

accordance with the provisions of section 111A or section 112 or section

112A of the Income-tax Act shall be increased by a surcharge, for the

purposes of the Union, as provided in Paragraph A, B, C, D or E, as

the case may be, of Part III of the First Schedule :

Provided also that in respect of any income chargeable to tax

under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA,

115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG,

115E, 115JB or 115JC of the Income-tax Act, “advance tax” computed

under the first proviso shall be increased by a surcharge, for the

purposes of the Union, calculated,—

(a) 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,—

(i) at the rate of ten per cent of such “advance tax”,

where the total income exceeds fifty lakh rupees but

does not exceed one crore rupees ;

(ii) at the rate of fifteen per cent of such “advance tax”,

where the total income exceeds one crore rupees but

does not exceed two crore rupees ;

(iii) at the rate of twenty-five per cent of such “advance

tax”, where the total income exceeds two crore rupees

but does not exceed five crore rupees ;

(iv) at the rate of thirty-seven per cent of such “advance

tax”, where the total income exceeds five crore

rupees ;

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(b) in the case of every co-operative society or firm or local

authority at the rate of twelve per cent of such “advance

tax”, where the total income exceeds one crore rupees ;

(i) at the rate of seven per cent. of such “advance tax”,

where the total income exceeds one crore rupees but

does not exceed ten crore rupees ;

(ii) at the rate of twelve per cent. of such “advance tax”,

where the total income exceeds ten crore rupees ;

(d) in the case of every company, other than a domestic

company,—

(i) at the rate of two per cent. of such “advance tax”,

where the total income exceeds one crore rupees but

does not exceed ten crore rupees ;

(ii) at the rate of five per cent. of such “advance tax”,

where the total income exceeds ten crore rupees :

Provided also that in the case of persons mentioned

in (a) above, having total income chargeable to tax

under section 115JC of the Income-tax Act, and such

income exceeds,—

(a) fifty lakh rupees but does not exceed one crore

rupees, the total amount payable as “advance tax”

on such income and surcharge thereon shall not

exceed the total amount payable as “advance tax”

on a total income of fifty lakh rupees by more

than the amount of income that exceeds fifty lakh

rupees ;

(b) one crore rupees but does not exceed two crore

rupees, the total amount payable as “advance tax”

on such income and surcharge thereon shall not

exceed the total amount payable as “advance tax”

on a total income of one crore rupees by more

than the amount of income that exceeds one crore

rupees ;

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the total amount payable as “advance tax” on such income

and surcharge thereon shall not exceed the total amount

payable as “advance tax” on a total income of two crore

rupees by more than the amount of income that exceeds

two crore rupees ;

(d) five crore rupees, the total amount payable as “advance

tax” on such income and surcharge thereon shall not exceed

the total amount payable as “advance tax” on a total income

of five crore rupees by more than the amount of income

that exceeds five crore rupees :

Provided also that in the case of persons mentioned in (b)

above, having total income chargeable to tax under section

115JC of the Income-tax Act, and such income exceeds

one crore rupees, the total amount payable as “advance

tax” on such income and surcharge thereon shall not exceed

the total amount payable as “advance tax” on a total income

of one crore rupees by more than the amount of income

that exceeds one crore rupees :

Provided also that in the case of every company having

total income chargeable to tax under section 115JB of the

Income-tax Act, and such income exceeds one crore rupees

but does not exceed ten crore rupees, the total amount

payable as “advance tax” on such income and surcharge

thereon, shall not exceed the total amount payable as

“advance tax” on a total income of one crore rupees by

more than the amount of income that exceeds one crore

rupees :

Provided also that in the case of every company having

total income chargeable to tax under section 115JB of the

Income-tax Act, and such income exceeds ten crore rupees,

the total amount payable as “advance tax” on such income

and surcharge thereon, shall not exceed the total amount

payable as “advance tax” and surcharge on a total income

of ten crore rupees by more than the amount of income

that exceeds ten crore rupees :

Provided also that in respect of any income chargeable to

tax under clause (i) of sub-section (1) of section 115BBE

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of the Income-tax Act, the “advance tax” computed under

the first proviso shall be increased by a surcharge, for the

purposes of the Union, calculated at the rate of twenty-five

per cent of such “advance tax”.

(10) In cases to which 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 five

thousand rupees, in addition to total income and the total income exceeds

two lakh fifty thousand rupees, then, in charging income-tax under sub-

section (2) of section 174 or section 174A 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 the first two lakh fifty thousand rupees of the total

income but without being liable to tax], only for the purpose

of 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 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 the said

Paragraph A, as if such aggregate income were the

total income ;

(ii) the net agricultural income shall be increased by a

sum of two lakh fifty 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 Paragraph

A, as if the net agricultural income were the total

income ;

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(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 :

Provided that 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 year,

referred to in item (II) of Paragraph A of Part III of the

First Schedule, the provisions of this sub-section shall have

effect as if for the words “two lakh fifty thousand rupees”,

the words “three lakh rupees” had been substituted :

Provided further that in the case of every individual, being

a resident in India, who is of the age of eighty years or

more at any time during the previous year, referred to in

item (III) of Paragraph A of Part III of the First Schedule,

the provisions of this sub-section shall have effect as if for

the words “two lakh fifty thousand rupees”, the words

“five lakh rupees” had been substituted :

Provided also that the amount of income-tax or “advance

tax” so arrived at, shall be increased by a surcharge for

the purposes of the Union, calculated in each case, in the

manner provided therein.

(11) 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 Union, calculated in the manner provided therein, shall be further

increased by an additional surcharge, for the purposes of the Union, to

be called the “Health and Education Cess on income-tax”, calculated

at the 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.

(12) The amount of income-tax as specified in sub-sections (4) to

(10) and as increased by the applicable surcharge, for the purposes of

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the Union, calculated in the manner provided therein, shall be further

increased by an additional surcharge, for the purposes of the Union, to

be called the “Health and Education Cess on income-tax”, calculated

at the 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 :

Provided that nothing contained in this sub-section shall apply to

cases in which tax is to be deducted or collected under the sections

of the Income-tax Act mentioned in sub-sections (5), (6), (7) and (8),

if the income subjected to deduction of tax at source or collection of

tax at source is paid to a domestic company and any other person who

is resident in India.

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

(a) “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, 2019, 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 ;

(b) “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) ;

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 ;

(d) all other words and expressions used in this section and 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.

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CHAPTER III

Direct Taxes

Income-tax

Amendment of section 2.—In section 2 of the Income-tax

Act, in clause (19AA), in sub-clause (iii), the following proviso shall be

inserted with effect from the 1st day of April, 2020, namely :—

“Provided that the provisions of this sub-clause shall not apply

where the resulting company records the value of the property

and the liabilities of the undertaking or undertakings at a value

different from the value appearing in the books of account of

the demerged company, immediately before the demerger, in

compliance to the Indian Accounting Standards specified in

Annexure to the Companies (Indian Accounting Standards)

Rules, 2015 ;”.

Amendment of section 9.—In section 9 of the Income-tax

Act, in sub-section (1), after clause (vii), the following clause shall be

inserted with effect from the 1st day of April, 2020, namely :––

“(viii) income arising outside India, being any sum of money

referred to in sub-clause (xviia) of clause (24) of section 2,

paid, on or after the 5th day of July, 2019 by a person resident

in India to a non-resident, not being a company, or to a foreign

company.”.

Amendment of section 9A.—In section 9A of the Income-

tax Act, in sub-section (3),––

(i) in clause (j), in the first proviso, for the words “at the end

of such previous year”, the words “at the end of a period

of six months from the last day of the month of its

establishment or incorporation, or at the end of such previous

year, whichever is later” shall be substituted ;

(ii) in clause (m), for the words “the arm’s length price of the

said activity”, the words “the amount calculated in such

manner as may be prescribed” shall be substituted.

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Amendment of section 10.—In section 10 of the Income-tax

Act,––

(I) after clause (4B), the following clause shall be inserted,

namely :—

“(4C) any income by way of interest payable to a non-

resident, not being a company, or to a foreign company, by

any Indian company or business trust in respect of monies

borrowed from a source outside India by way of issue of

rupee denominated bond, as referred to in clause (ia) of

sub-section (2) of section 194LC, during the period

beginning from the 17th day of September, 2018 and ending

on the 31st day of March, 2019 ;” ;

(II) after clause (4C) as so inserted, the following shall be

inserted with effect from 1st day of April, 2020,

namely :—

‘(4D) any income accrued or arisen to, or received by a

specified fund as a result of transfer of capital asset referred

to in clause (viiab) or section 47, on a recognised stock

exchange located in any International Financial Services

Centre and where the consideration for such transaction is

paid or payable in convertible foreign exchange, to the

extent such income accrued or arisen to, or is received in

respect of units held by a non-resident.

Explanation :—For the purposes of this clause, the expression—

(a) “convertible foreign exchange” means foreign exchange

which is for the time being treated by the Reserve Bank

of India as convertible foreign exchange for the purposes

of the Foreign Exchange Management Act, 1999 (42 of

1999) and the rules made thereunder ;

(b) “manager” shall have the meaning assigned to it in clause (q)

of subregulation (1) of regulation 2 of the Securities and

Exchange Board of India (Alternative Investment Fund)

Regulations, 2012, made under the Securities and Exchange

Board of India Act, 1992 (15 of 1992) ;

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in India in the form of a trust or a company or a limited

liability partnership or a body corporate,—

(i) which has been granted a certificate of registration as

a Category III Alternative Investment Fund and is

regulated under the Securities and Exchange Board

of India (Alternative Investment Fund) Regulations,

2012, made under the Securities and Exchange Board

of India Act, 1992 (15 of 1992) ;

(ii) which is located in any International Financial Services

Centre ;

(iii) of which all the units are held by non-residents other

than unit held by a sponsor or manager ;

(d) “sponsor” shall have the meaning assigned to it in clause

(w) of subregulation (1) of regulation 2 of the Securities

and Exchange Board of India (Alternative Investment Fund)

Regulations, 2012, made under the Securities and Exchange

Board of India Act, 1992 (15 of 1992) ;

(e) “trust” means a trust established under the Indian Trusts

Act, 1882 (2 of 1882) or under any other law for the time

being in force ;

(f) “unit” means beneficial interest of an investor in the fund

and shall include shares or partnership interest ;

(III) with effect from the 1st day of April, 2020,––

(a) in clause (12A), for the words “forty per cent.”, the

words “sixty per cent.” shall be substituted ;

(b) in clause (15), after sub-clause (viii), the following

sub-clause shall be inserted, namely :—

‘(ix) any income by way of interest payable to a non-

resident by a unit located in an International Financial

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Services Centre in respect of monies borrowed by it

on or after the 1st day of September, 2019.

Explanation :—For the purposes of this sub-clause,—

(a) “International Financial Services Centre” shall have the

meaning assigned to it in clause (q) of section 2 of the

Special Economic Zones Act, 2005 (28 of 2005) ;

(b) “unit” shall have the meaning assigned to it in clause (zc)

of section 2 of the Special Economic Zones Act, 2005

(28 of 2005) ;’ ;

(IV) in clause (23C), with effect from the 1st day of September,

2019,—

(a) in the second proviso, for the words “and the

prescribed authority”, the words “and the compliance

of such requirements under any other law for the

time being in force by such fund or trust or institution

or any university or other educational institution or

any hospital or other medical institutions, as the case

may be, as are material for the purpose of achieving

its objects and the prescribed authority,” shall be

substituted ;

(b) in the fifteenth proviso, for the portion beginning with

“(ii) the activities of such fund” and ending with “was

notified or approved,”, the following shall be substituted,

namely :—

“(ii) the activities of such fund or institution or trust or any

university or other educational institution or any hospital

or other medical institution—

(A) are not genuine ; or

(B) are not being carried out in accordance with all or

any of the conditions subject to which it was notified

or approved ; or

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(iii) such fund or institution or trust or any university or

other educational institution or any hospital or other

medical institution has not complied with the

requirement of any other law for the time being in

force, and the order, direction or decree, by whatever

name called, holding that such non-compliance has

occurred, has either not been disputed or has attained

finality,’ ;

(V) in clause (34A), the brackets and words “(not being listed

on a recognised stock exchange)” shall be omitted with

effect from the 5th day of July, 2019.

Amendment of section 12AA.—In section 12AA of the

Income-tax Act, with effect from the 1st day of September, 2019,––

(I) in sub-section (1),––

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

namely :––

“(a) call for such documents or information from the

trust or institution as he thinks necessary in order

to satisfy himself about,––

(i) the genuineness of activities of the trust or

institution ; and

(ii) the compliance of such requirements of any

other law for the time being in force by the

trust or institution as are material for the

purpose of achieving its objects, and may also

make such inquiries as he may deem

necessary in this behalf ; and” ;

(ii) in clause (b), after the words “genuineness of

its activities”, the words, brackets, figures and

letter “as required under sub-clause (i) of

clause (a) and compliance of the requirements

under sub-clause (ii) of the said clause” shall

be inserted ;

(II) in sub-section (4), for the portion beginning with the words

“the activities of the trust or the institution” and ending

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with the words “cancel the registration of such trust or

institution”, the following shall be substituted, namely :––

“(a) the activities of the trust or the institution are being

carried out in a manner that the provisions of sections

11 and 12 do not apply to exclude either whole or any

part of the income of such trust or institution due to

operation of sub-section (1) of section 13 ; or

(b) the trust or institution has not complied with the requirement

of any other law, as referred to in sub-clause (ii) of clause

(a) of sub-section (1), and the order, direction or decree,

by whatever name called, holding that such non-compliance

has occurred, has either not been disputed or has attained

finality, then, the Principal Commissioner or the

Commissioner may, by an order in writing, cancel the

registration of such trust or institution”.

Amendment of section 13A.—In section 13A of the Income-

tax Act, in the first proviso, in clause (d), for the words “bank account”,

the words “bank account or through such other electronic mode as

may be prescribed” shall be substituted with effect from the 1st day

of April, 2020.

Amendment of section 35AD.—In section 35AD of the

Income-tax Act, in sub-section (8), in clause (f), for the words “bank

account”, the words “bank account or through such other electronic

mode as may be prescribed” shall be substituted with effect from the

1st day of April, 2020.

10.

Amendment of section 40.—In section 40 of the Income-

tax Act, in clause (a), with effect from the 1st day of April, 2020,––

(a) in sub-clause (i), after the proviso, the following proviso

shall be inserted, namely :––

“Provided further that where an assessee fails to deduct

the whole or any part of the tax in accordance with the

provisions of Chapter XVII-B on any such sum but is not

deemed to be an assessee in default under the first proviso

to sub-section (1) of section 201, then, for the purposes of

this sub-clause, it shall be deemed that the assessee has

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deducted and paid the tax on such sum on the date of

furnishing of return of income by the payee referred to in

the said proviso ;” ;

(b) in sub-clause (ia), in the second proviso, the word “resident”

shall be omitted.

11.

Amendment of section 40A.—In section 40A of the Income-

tax Act, with effect from the 1st day of April, 2020,––

(i) for the words “bank account” wherever they occur, the

words “bank account or through such other electronic mode

as may be prescribed” shall be substituted ;

(ii) in sub-section (4), after the words “such cheque or draft

or electronic clearing system”, the words “or such other

electronic mode as may be prescribed” shall be inserted.

12.

Amendment of section 43.—In section 43 of the Income-

tax Act, in clause (1), in the second proviso, for the words “bank

account”, the words “bank account or through such other electronic

mode as may be prescribed” shall be substituted with effect from the

1st day of April, 2020.

13.

Amendment of section 43B.—In section 43B of the Income-

tax Act, with effect from the 1st day of April, 2020,––

(i) after clause (d), the following clause shall be inserted,

namely :––

“(da) any sum payable by the assessee as interest on any

loan or borrowing from a deposit taking non-banking

financial company or systemically important non-deposit

taking non-banking financial company, in accordance with

the terms and conditions of the agreement governing such

loan or borrowing, or” ;

(ii) after Explanation 3A, the following Explanation shall be

inserted, namely :–

“Explanation 3AA :—For the removal of doubts, it is hereby declared

that where a deduction in respect of any sum

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referred to in clause (da) is allowed in computing

the income referred to in section 28, of the

previous year (being a previous year relevant to

the assessment year commencing on the 1st day

of April, 2019, or any earlier assessment year) in

which the liability to pay such sum was incurred

by the assessee, the assessee shall not be entitled

to any deduction under this section in respect of

such sum in computing the income of the previous

year in which the sum is actually paid by him.” ;

(iii) after Explanation 3C, the following Explanation shall be

inserted, namely :—

“Explanation 3CA :—For the removal of doubts, it is hereby declared

that a deduction of any sum, being interest

payable under clause (da), shall be allowed if

such interest has been actually paid and any

interest referred to in that clause which has

been converted into a loan or borrowing shall

not be deemed to have been actually paid.” ;

(iv) in Explanation 4, after clause (d), the following clauses

shall be inserted, namely :––

‘(e) “deposit taking non-banking financial company” means

a non-banking financial company which is accepting

or holding public deposits and is registered with the

Reserve Bank of India under the provisions of the

Reserve Bank of India Act, 1934 (2 of 1934) ;

(f) “non-banking financial company” shall have the

meaning assigned to it in clause (f) of section 45-I of

the Reserve Bank of India Act, 1934 (2 of 1934) ;

(g) “systemically important non-deposit taking non-banking

financial company” means a non-banking financial

company which is not accepting or holding public

deposits and having total assets of not less than five

hundred crore rupees as per the last audited balance

sheet and is registered with the Reserve Bank of

India under the provisions of the Reserve Bank of

India Act, 1934 (2 of 1934).’.

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14.

Amendment of section 43CA :—In section 43CA of the

Income-tax Act, in sub-section (4), for the words “bank account”, the

words “bank account or through such other electronic mode as may be

prescribed” shall be substituted with effect from the 1st day of April,

2020.

15.

Amendment of section 43D :—In section 43D of the

Income-tax Act, with effect from the 1st day of April, 2020,––

(i) in clause (a), after the words “State industrial investment

corporation”, the words “or a deposit taking non-banking

financial company or a systemically important non-deposit

taking non-banking financial company” shall be inserted ;

(ii) in the long line, after the words “State industrial investment

corporation or”, the words “a deposit taking non-banking

financial company or a systemically important non-deposit

taking non-banking financial company or” shall be inserted ;

(iii) in the Explanation, after clause (g), the following clause

shall be inserted, namely :––

‘(h) the expressions “deposit taking non-banking financial

company”, “non-banking financial company” and

“systemically important non-deposit taking non-banking

financial company” shall have the meanings

respectively assigned to them in clauses (e), (f) and

(g) of Explanation 4 to section 43B.’.

16.

Amendment of section 44AD :—In section 44AD of the

Income-tax Act, in sub-section (1), in the proviso, for the words “bank

account”, the words “bank account or through such other electronic

mode as may be prescribed” shall be substituted with effect from the

1st day of April, 2020.

17.

Amendment of section 47.—In section 47 of the Income-

tax Act, in clause (viiab), with effect from the 1st day of April, 2020,—

(A) for sub-clause (c), the following sub-clauses shall be

substituted, namely :—

“(c) derivative ; or

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(d) such other securities as may be notified by the Central

Government in this behalf,” ;

(B) in the Explanation, after clause (c), the following clause

shall be inserted, namely :—

‘(d) “securities” shall have the meaning assigned to it in

clause (h) of section 2 of the Securities Contracts

(Regulation) Act, 1956 (42 of 1956);’.

18.

Amendment of section 50C.—In section 50C of the Income-

tax Act, in sub-section (1), in the second proviso, for the words “bank

account”, the words “bank account or through such other electronic

mode as may be prescribed” shall be substituted with effect from the

1st day of April, 2020.

19.

Amendment of section 50CA.—In section 50CA of the

Income-tax Act, before the Explanation, the following proviso shall be

inserted with effect from the 1st day of April, 2020, namely :—

“Provided that the provisions of this section shall not apply to any

consideration received or accruing as a result of transfer by such class

of persons and subject to such conditions as may be prescribed.”.

20.

Amendment of section 54GB.—In section 54GB of the

Income-tax Act, with effect from the 1st day of April, 2020,—

(i) in sub-section (4), the following proviso shall be inserted,

namely :—

‘Provided that in case of a new asset, being computer or

computer software, acquired by an eligible start-up referred

to in the proviso to clause (d) of sub-section (6), the

provisions of this sub-section shall have effect as if for the

words “five years”, the words “three years” had been

substituted.’ ;

(ii) in sub-section (5), in the proviso, for the figures “2019”,

the figures “2021” shall be substituted ;

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(iii) in sub-section (6), in clause (b), in sub-clause (iii), for the

word “fifty” at both the places where it occurs, the word

“twenty-five” shall be substituted.

21.

Amendment of section 56.—In section 56 of the Income-

tax Act, in sub-section (2),––

(i) in clause (viib), with effect from the 1st day of April,

2020,—

(a) in the proviso, in clause (i), for the words “venture

capital fund”, the words “venture capital fund or a

specified fund” shall be substituted ;

(b) after the proviso, the following proviso shall be inserted,

namely :—

“Provided further that where the provisions of this

clause have not been applied to a company on account

of fulfilment of conditions specified in the notification

issued under clause (ii) of the first proviso and such

company fails to comply with any of those conditions,

then, any consideration received for issue of share

that exceeds the fair market value of such share shall

be deemed to be the income of that company

chargeable to income-tax for the previous year in

which such failure has taken place and, it shall also

be deemed that the company has under reported the

income in consequence of the misreporting referred

to in sub-section (8) and sub-section (9) of section

270A for the said previous year.” ;

clauses shall be inserted, namely :—

‘(aa) “specified fund” means a fund established or

incorporated in India in the form of a trust or a

company or a limited liability partnership or a body

corporate which has been granted a certificate of

registration as a Category I or a Category II

Alternative Investment Fund and is regulated under

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the Securities and Exchange Board of India

(Alternative Investment Fund) Regulations, 2012

made under the Securities and Exchange Board

of India Act, 1992 (15 of 1992) ;

(ab) “trust” means a trust established under the Indian

Trusts Act, 1882 (2 of 1882) or under any other

law for the time being in force ;’ ;

(ii) in clause (viii), for the words, brackets, letters and figures

“clause (b) of section 145A”, the words, brackets, figures

and letter “sub-section (1) of section 145B” shall be

substituted and shall be deemed to have been substituted

with effect from the 1st day of April, 2017 ;

(iii) in clause (x),––

(A) in sub-clause (b), in the second proviso, for the words

“bank account”, the words “bank account or through

such other electronic mode as may be prescribed”

shall be substituted with effect from the 1st day of

April, 2020 ;

(B) in the proviso, after clause (X), the following clause

shall be inserted with effect from the 1st day of April,

2020, namely :—

“(XI) from such class of persons and subject to such

conditions, as may be prescribed.”.

22.

Substitution of section 79.—For section 79 of the Income-

tax Act, the following section shall be substituted with effect from the

1st day of April, 2020, namely :––

‘79.

Carry forward and set off of losses in case of

certain companies.—(1) Notwithstanding anything

contained in this Chapter, where a change in shareholding

has taken place during the previous year in the case of a

company, not being a company in which the public are

substantially interested, no loss incurred in any year prior to

the previous year shall be carried forward and set off against

the income of the previous year, unless on the last day of

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the previous year, the shares of the company carrying not

less than fifty-one per cent of the voting power were

beneficially held by persons who beneficially held shares of

the company carrying not less than fifty-one per cent of the

voting power on the last day of the year or years in which

the loss was incurred :

Provided that even if the said condition is not satisfied in

case of an eligible start up as referred to in section 80-IAC,

the loss incurred in any year prior to the previous year shall

be allowed to be carried forward and set off against the

income of the previous year if all the shareholders of such

company who held shares carrying voting power on the last

day of the year or years in which the loss was incurred,

continue to hold those shares on the last day of such previous

year and such loss has been incurred during the period of

seven years beginning from the year in which such company

is incorporated.

(2) Nothing contained in sub-section (1) shall apply,––

(a) to a case where a change in the said voting power and

shareholding takes place in a previous year consequent

upon the death of a shareholder or on account of transfer

of shares by way of gift to any relative of the shareholder

making such gift ;

(b) to any change in the shareholding of an Indian company

which is a subsidiary of a foreign company as a result of

amalgamation or demerger of a foreign company subject to

the condition that fifty-one per cent shareholders of

amalgamating or demerged foreign company continue to be

the shareholders of the amalgamated or the resulting foreign

company ;

place in a previous year pursuant to a resolution plan

approved under the Insolvency and Bankruptcy Code, 2016,

(31 of 2016) after affording a reasonable opportunity of

being heard to the jurisdictional Principal Commissioner or

Commissioner ;

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(d) to a company, and its subsidiary and the subsidiary of such

subsidiary, where,––

(i) the Tribunal, on an application moved by the Central

Government under section 241 of the Companies Act,

2013, (18 of 2013) has suspended the Board of

Directors of such company and has appointed new

directors nominated by the Central Government, under

section 242 of the said Act ; and

(ii) a change in shareholding of such company, and its

subsidiary and the subsidiary of such subsidiary, has

taken place in a previous year pursuant to a resolution

plan approved by the Tribunal under section 242 of

the Companies Act, 2013 (18 of 2013) after affording

a reasonable opportunity of being heard to the

jurisdictional Principal Commissioner or Commissioner.

Explanation :––For the purposes of this section,––

(i) a company shall be a subsidiary of another company, if

such other company holds more than half in nominal value

of the equity share capital of the company ;

(ii) “Tribunal” shall have the meaning assigned to it in clause

(90) of section 2 of the Companies Act, 2013 (18 of 2013).’.

23.

Amendment of section 80C.—In section 80C of the Income-

tax Act, in sub-section (2), after clause (xxiv), the following clause

shall be inserted with effect from the 1st day of April, 2020, namely :—

‘(xxv)

being an employee of the Central Government, as

a contribution to a specified account of the pension scheme

referred to in section 80CCD––

(a) for a fixed period of not less than three years ; and

(b) which is in accordance with the scheme as may be

notified by the Central Government in the Official

Gazette for the purposes of this clause.

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Explanation :—For the purposes of this clause, “specified account”

means an additional account referred to in sub-section (3)

of section 20 of the Pension Fund Regulatory and

Development Authority Act, 2013 (23 of 2013).’.

24.

Amendment of section 80CCD.—In section 80CCD of the

Income-tax Act, in sub-section (2), for the words “does not exceed ten

per cent. of his salary in the previous year”, the words, brackets and

letters “does not exceed––

(a) fourteen per cent, where such contribution is made by the

Central Government ;

(b) ten per cent, where such contribution is made by any other

employer, of his salary in the previous year” shall be

substituted with effect from the 1st day of April, 2020.

25.

Insertion of new sections 80EEA and 80EEB.—After

section 80EE of the Income-tax Act, the following sections shall be

inserted with effect from the 1st day of April, 2020, namely :––

‘80EEA.

Deduction in respect of interest on loan

taken for certain house property.—(1) In computing the

total income of an assessee, being an individual not eligible

to claim deduction under section 80EE, there shall be

deducted, in accordance with and subject to the provisions

of this section, interest payable on loan taken by him from

any financial institution for the purpose of acquisition of a

residential house property.

(2)

The deduction under sub-section (1) shall not exceed

one lakh and fifty thousand rupees and shall be allowed in

computing the total income of the individual for the assessment

year beginning on the 1st day of April, 2020 and subsequent

assessment years.

(3)

The deduction under sub-section (1) shall be subject to

the following conditions, namely :—

(i) the loan has been sanctioned by the financial institution

during the period beginning on the 1st day of April, 2019

and ending on the 31st day of March, 2020 ;

(ii) the stamp duty value of residential house property does not

exceed forty-five lakh rupees ;

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(iii) the assessee does not own any residential house property

on the date of sanction of loan.

(4) Where a deduction under this section is allowed for any

interest referred to in sub-section (1), deduction shall not be allowed

in respect of such interest under any other provision of this Act for the

same or any other assessment year.

(5) For the purposes of this section,––

(a) the expression “financial institution” shall have the meaning

assigned to it in clause (a) of sub-section (5) of section

80EE ;

(b) the expression “stamp duty value” means value adopted or

assessed or assessable by any authority of the Central

Government or a State Government for the purpose of

payment of stamp duty in respect of an immovable property.

80EEB.

Deduction in respect of purchase of electric

vehicle.—(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, interest

payable on loan taken by him from any financial institution

for the purpose of purchase of an electric vehicle.

(2) The deduction under sub-section (1) shall not exceed

one lakh and fifty thousand rupees and shall be allowed in

computing the total income of the individual for the assessment

year beginning on the 1st day of April, 2020 and subsequent

assessment years.

(3) The deduction under sub-section (1) shall be subject to

the condition that the loan has been sanctioned by the financial

institution during the period beginning on the 1st day of

April, 2019 and ending on the 31st day of March, 2023.

(4) Where a deduction under this section is allowed for any

interest referred to in sub-section (1), deduction shall not be

allowed in respect of such interest under any other provision

of this Act for the same or any other assessment year.

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(5) For the purposes of this section,––

(a) “electric vehicle” means a vehicle which is powered

exclusively by an electric motor whose traction energy

is supplied exclusively by traction battery installed in

the vehicle and has such electric regenerative braking

system, which during braking provides for the conversion

of vehicle kinetic energy into electrical energy ;

(b) “financial institution” means a banking company to which

the Banking Regulation Act, 1949 (10 of 1949) applies,

or any bank or banking institution referred to in section

51 of that Act and includes any deposit taking non-

banking financial company or a systemically important

non-deposit taking non-banking financial company

as defined in clauses (e) and (g) of Explanation 4 to

section 43B.’.

26.

Amendment of section 80-IBA.—In section 80-IBA of the

Income-tax Act, with effect from the 1st day of April, 2020,—

(A) in sub-section (2), after clause (i), the following proviso shall

be inserted, namely :—

‘Provided that for the projects approved on or after the 1st

day of September, 2019, the provisions of this sub-section

shall have effect as if for clauses (d) to (i), the following

clauses had been substituted, namely :––

“(d) the project is on a plot of land measuring not less

than—

(i) one thousand square metres, where such project is

located within the metropolitan cities of Bengaluru,

Chennai, Delhi National Capital Region (limited to

Delhi, Noida, Greater Noida, Ghaziabad, Gurugram,

Faridabad), Hyderabad, Kolkata and Mumbai (whole

of Mumbai Metropolitan Region) ; or

(ii) two thousand square metres, where such project is

located in any other place ;

(e) the project is the only housing project on the plot of land

as specified in clause (d) ;

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(f) the carpet area of the residential unit comprised in the

housing project does not exceed—

(i) sixty square metres, where such project is located

within the metropolitan cities of Bengaluru, Chennai,

Delhi National Capital Region (limited to Delhi, Noida,

Greater Noida, Ghaziabad, Gurugram, Faridabad),

Hyderabad, Kolkata and Mumbai (whole of Mumbai

Metropolitan Region) ; or

(ii) ninety square metres, where such project is located in

any other place ;

(g)

the stamp duty value of a residential unit in the housing

project does not exceed forty-five lakh rupees ;

(h)

where a residential unit in the housing project is allotted

to an individual, no other residential unit in the housing

project shall be allotted to the individual or the spouse or

the minor children of such individual ;

(i) the project utilises—

(I) not less than ninety per cent of the floor area ratio

permissible in respect of the plot of land under the

rules to be made by the Central Government or the

State Government or the local authority, as the case

may be, where such project is located within the

metropolitan cities of Bengaluru, Chennai, Delhi

National Capital Region (limited to Delhi, Noida,

Greater Noida, Ghaziabad, Gurugram, Faridabad),

Hyderabad, Kolkata and Mumbai (whole of Mumbai

Metropolitan Region) ; or

(II) not less than eighty per cent of such floor area ratio

where such project is located in any place other than

the place referred to in sub-clause (I) ; and

(j) the assessee maintains separate books of account in

respect of the housing project.”.’ ;

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(B) in sub-section (6), after clause (e), the following clause

shall be inserted, namely :—

‘(f) “stamp duty value” means the value adopted or assessed

or assessable by any authority of the Central Government

or a State Government for the purpose of payment of

stamp duty in respect of an immovable property.’.

27.

Amendment of section 80JJAA.—In section 80JJAA of the

Income-tax Act, in the Explanation, in clause (i), in the first proviso, in

clause (b), for the words “bank account”, the words “bank account or

through such other electronic mode as may be prescribed” shall be

substituted with effect from the 1st day of April, 2020.

28.

Amendment of section 80LA.—In section 80LA of the

Income-tax Act, with effect from the 1st day of April, 2020,—

(i) for sub-section (1), the following sub-sections shall be

substituted, namely :—

“(1)

Where the gross total income of an assessee, being

a scheduled bank, or, any bank incorporated by or under

the laws of a country outside India ; and having an Offshore

Banking Unit in a Special Economic Zone, includes any

income referred to in sub-section (2), there shall be allowed,

in accordance with and subject to the provisions of this

section, a deduction from such income, of an amount

equal to––

(a) one hundred per cent of such income for five

consecutive assessment years beginning with the

assessment year relevant to the previous year in

which the permission, under clause (a) of sub-

section (1) of section 23 of the Banking Regulation

Act, 1949 (10 of 1949) or permission or registration

under the Securities and Exchange Board of India

Act,1992 (15 of 1992) or any other relevant law

was obtained, and thereafter ;

(b) fifty per cent of such income for five consecutive

assessment years.

(1A)

Where the gross total income of an assessee,

being a Unit of an International Financial Services Centre,

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includes any income referred to in sub-section (2), there

shall be allowed, in accordance with and subject to the

provisions of this section, a deduction from such income,

of an amount equal to one hundred per cent of such

income for any ten consecutive assessment years, at the

option of the assessee, out of fifteen years, beginning

with the assessment year relevant to the previous year in

which the permission, under clause (a) of sub-section (1)

of section 23 of the Banking Regulation Act, 1949 (10 of

1949) or permission or registration under the Securities

and Exchange Board of India Act,1992 (15 of 1992) or

any other relevant law was obtained.” ;

(ii) in sub-section (2), in the opening portion, for the word,

brackets and figure “sub-section (1)”, the words, brackets,

figures and letter “sub-section (1) and sub-section (1A)”

shall be substituted.

29.

Amendment of section 92CD.—In section 92CD of the

Income-tax Act, with effect from the 1st day of September, 2019,––

(a) in sub-section (3), for the words “proceed to assess or

reassess or recompute the total income of the relevant

assessment year”, the words “pass an order modifying the

total income of the relevant assessment year determined in

such assessment or reassessment, as the case may be,”

shall be substituted ;

(b) in sub-section (5), in clause (a), the words “of assessment,

reassessment or recomputation of total income” shall be

omitted.

30.

Amendment of section 92CE.—In section 92CE of the

Income-tax Act,––

(a) in sub-section (1),––

(I) in clause (iii), for the word, figures and letters “section

92CC”, the words, figures and letters “section 92CC, on

or after the 1st day of April, 2017,” shall be substituted

and shall be deemed to have been substituted with effect

from the 1st day of April, 2018 ;

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(II) in the proviso, in clause (i), for the words “one crore

rupees ; and”, the words “one crore rupees ; or” shall be

substituted and shall be deemed to have been substituted

with effect from the 1st day of April, 2018 ;

(III) after the proviso, the following proviso shall be

inserted and shall be deemed to have been inserted with

effect from the 1st day of April, 2018, namely :—

“Provided further that no refund of taxes paid, if any,

by virtue of provisions of this sub-section as they stood

immediately before their amendment by the Finance (No. 2)

Act, 2019 shall be claimed and allowed.” ;

(b) in sub-section (2),––

(i) for the words “the excess money which”, the words

“the excess money or part thereof, as the case may

be, which” shall be substituted and shall be deemed to

have been substituted with effect from the 1st day of

April, 2018 ;

(ii) the following Explanation shall be inserted and shall

be deemed to have been inserted with effect from the

1st day of April, 2018, namely :––

“Explanation :—For the removal of doubts, it is hereby clarified that

the excess money or part thereof may be repatriated

from any of the associated enterprises of the assessee

which is not a resident in India.” ;

inserted with effect from the 1st day of September, 2019,

namely :––

“(2A) Without prejudice to the provisions of sub-section (2),

where the excess money or part thereof has not been

repatriated within the prescribed time, the assessee

may, at his option, pay additional income-tax at the rate

of eighteen per cent on such excess money or part

thereof, as the case may be.

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(2B) The tax on the excess money or part thereof so

paid by the assessee under sub-section (2A) shall be

treated as the final payment of tax in respect of the

excess money or part thereof not repatriated and no

further credit therefor shall be claimed by the assessee

or by any other person in respect of the amount of tax

so paid.

(2C) No deduction under any other provision of this

Act shall be allowed to the assessee in respect of the

amount on which tax has been paid in accordance with

the provisions of sub-section (2A).

(2D) Where the additional income-tax referred to in

sub-section (2A) is paid by the assessee, he shall not

be required to make secondary adjustment under sub-

section (1) and compute interest under sub-section (2)

from the date of payment of such tax.”.

31.

Substitution of section 92D.—In the Income-tax Act, for

section 92D, the following section shall be substituted with effect from

the 1st day of April, 2020, namely :—

‘92D.

Maintenance, keeping and furnishing of

information and document by certain persons.—(1)

Every person,––

(i) who has entered into an international transaction or

specified domestic transaction shall keep and maintain

such information and document in respect thereof as

may be prescribed ;

(ii) being a constituent entity of an international group,

shall keep and maintain such information and document

in respect of an international group as may be

prescribed.

Explanation :––For the purposes of this clause,––

(A) “constituent entity” shall have the meaning assigned to

it in clause (d) of sub-section (9) of section 286 ;

(B) “international group” shall have the meaning assigned to

it in clause (g) of sub-section (9) of section 286.

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(2) Without prejudice to the provisions contained in sub-section (1),

the Board may prescribe the period for which the information and

document shall be kept and maintained under the said sub-section.

(3) The Assessing Officer or the Commissioner (Appeals) may,

in the course of any proceeding under this Act, require any person

referred to in clause (i) of sub-section (1) to furnish any information

or document referred therein, within a period of thirty days from the

date of receipt of a notice issued in this regard :

Provided that the Assessing Officer or the Commissioner (Appeals)

may, on an application made by such person, extend the period of thirty

days by a further period not exceeding thirty days.

(4) The person referred to in clause (ii) of sub-section (1) shall

furnish the information and document referred therein to the authority

prescribed under sub-section (1) of section 286, in such manner, on or

before such date, as may be prescribed.’.

32.

Amendment of section 111A.—In section 111A of the

Income-tax Act, in the Explanation, in clause (a), for the words, brackets

and figures “the Explanation to clause (38) of section 10”, the words,

brackets, letters and figures “clause (a) of the Explanation to section

112A” shall be substituted with effect from the 1st day of April, 2020.

33.

Amendment of section 115A.—In section 115A of the

Income-tax Act, in sub-section (4), after clause (b), the following

proviso shall be inserted with effect from the 1st day of April, 2020,

namely :–

“Provided that nothing contained in this sub-section shall apply to

a deduction allowed to a Unit of an International Financial Services

Centre under section 80LA.”.

34.

Amendment of section 115JB.—In section 115JB of the

Income-tax Act, in sub-section (2), in Explanation 1, in the long line,

for clause (iih), the following clause shall be substituted with effect

from the 1st day of April, 2020, namely :—

‘(iih) the aggregate amount of unabsorbed depreciation and loss

brought forward in case of a—

(A) company, and its subsidiary and the subsidiary of

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such subsidiary, where, the Tribunal, on an application

moved by the Central Government under section 241 of

the Companies Act, 2013 (18 of 2013) has suspended the

Board of Directors of such company and has appointed

new directors who are nominated by the Central

Government under section 242 of the said Act ;

(B) company against whom an application for corporate

insolvency resolution process has been admitted by the

Adjudicating Authority under section 7 or section 9 or

section 10 of the Insolvency and Bankruptcy Code, 2016

(31 of 2016).

Explanation :––For the purposes of this clause,—

(i) “Adjudicating Authority” shall have the meaning assigned

to it in clause (1) of section 5 of the Insolvency and

Bankruptcy Code, 2016 (31 of 2016) ;

(ii) “Tribunal” shall have the meaning assigned to it in clause

(90) of section 2 of the Companies Act, 2013 (18 of 2013) ;

(iii) a company shall be a subsidiary of another company, if

such other company holds more than half in the nominal

value of equity share capital of the company ;

(iv) “loss” shall not include depreciation ; or’.

35.

Amendment of section 115-O.—In section 115-O of the

Income-tax Act, in sub-section (8), for the words “out of its current

income”, the words “out of its current income or income accumulated

as a unit of International Financial Services Centre after the 1st day

of April, 2017” shall be substituted with effect from the 1st day of

September, 2019.

36.

Amendment of section 115QA.—In section 115QA of the

Income-tax Act, in sub-section (1), the brackets and words “(not being

shares listed on a recognised stock exchange)” shall be omitted with

effect from the 5th day of July, 2019.

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37.

Amendment of section 115R.—In section 115R of the

Income-tax Act, in sub-section (2), with effect from the 1st day of

September, 2019,—

(A) after the second proviso, before the Explanation, the

following proviso shall be inserted, namely :—

“Provided also that no additional income-tax shall be

chargeable in respect of any amount of income distributed

on or after the 1st day of September, 2019 by a specified

Mutual Fund, out of its income derived from transactions

made on a recognised stock exchange located in any

International Financial Services Centre and where the

consideration for such transaction is paid or payable in

convertible foreign exchange.” ;

(B) in the Explanation,—

(a) after clause (i), the following clause shall be inserted,

namely :––

‘(ia) “convertible foreign exchange” means foreign

exchange which is for the time being treated by the

Reserve Bank of India as convertible foreign

exchange for the purposes of the Foreign Exchange

Management Act, 1999 (42 of 1999) and the rules

made thereunder ;’ ;

(b) after clause (ii), the following clauses shall be inserted,

namely :—

‘(iii) “International Financial Services Centre” shall

have the meaning assigned to it in clause (q) of

section 2 of the Special Economic Zones Act, 2005

(28 of 2005) ;

(iv) “recognised stock exchange” shall have the

meaning assigned to it in clause (ii) of Explanation 1

to clause (5) of section 43 ;

(v) “specified Mutual Fund” means a Mutual Fund

specified under clause (23D) of section 10—

(a)

located in any International Financial Services

Centre ;

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(b)

of which all the units are held by non-residents ;

(vi) “unit” means beneficial interest of an investor in

the fund ;’.

38.

Amendment of section 115UB.—In section 115UB of the

Income-tax Act, in sub-section (2), with effect from the 1st day of

April, 2020,––

(a) for clauses (i) and (ii), the following clauses shall be

substituted, namely :––

‘(i) out of such loss, the loss arising to the investment

fund as a result of the computation under the head

“Profit and gains of business or profession”, if any,

shall be,––

(a) allowed to be carried forward and it shall be set

off by the investment fund in accordance with the

provisions of Chapter VI ; and

(b) ignored for the purposes of sub-section (1) ;

(ii) the loss other than the loss referred to in clause (i),

if any, shall also be ignored for the purposes of

sub-section (1), if such loss has arisen in respect of

a unit which has not been held by the unit holder for

a period of atleast twelve months.’ ;

(b) after sub-section (2), the following sub-section shall be

inserted, namely :––

‘(2A) The loss other than the loss under the head “Profit

and gains of business or profession”, if any, accumulated

at the level of investment fund as on the 31st day of

March, 2019, shall be,––

(i) deemed to be the loss of a unit holder who held

the unit on the 31st day of March, 2019 in respect

of the investments made by him in the investment

fund, in the same manner as provided in sub-

section (1) ; and

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(ii) allowed to be carried forward by such unit holder

for the remaining period calculated from the year

in which the loss had occurred for the first time

taking that year as the first year and shall be set

off by him in accordance with the provisions of

Chapter VI :

Provided that the loss so deemed under this sub-

section shall not be available to the investment

fund on or after the 1st day of April, 2019.’.

39.

Amendment of section 139.—In section 139 of the Income-

tax Act, in sub-section (1), with effect from the 1st day of April,

2020,––

(a) in the sixth proviso, after the word, figures and letters

“section 10BA”, the words, figures and letters “or section

54 or section 54B or section 54D or section 54EC or section

54F or section 54G or section 54GA or section 54GB” shall

be inserted ;

(b) after the sixth proviso, and before Explanation 1 the following

proviso shall be inserted, namely :––

“Provided also that a person referred to in clause (b), who

is not required to furnish a return under this sub-section,

and who during the previous year––

(i) has deposited an amount or aggregate of the amounts

exceeding one crore rupees in one or more current

accounts maintained with a banking company or a

co-operative bank ; or

(ii) has incurred expenditure of an amount or aggregate

of the amounts exceeding two lakh rupees for himself

or any other person for travel to a foreign country ;

(iii) has incurred expenditure of an amount or aggregate

of the amounts exceeding one lakh rupees towards

consumption of electricity ; or

(iv) fulfils such other conditions as may be prescribed,

shall furnish a return of his income on or before the

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due date in such form and verified in such manner

and setting forth such other particulars, as may be

prescribed.” ;

inserted, namely :––

‘Explanation 6 :—For the purposes of this sub-section,—

(a) “banking company” shall have the meaning assigned to it

in clause (i) of the Explanation to section 269SS ;

(b) “co-operative bank” shall have the meaning assigned to it

in clause (ii) of the Explanation to section 269SS.’.

40.

Amendment of section 139A.—In section 139A of the

Income-tax Act, with effect from the 1st day of September, 2019,––

(i) in sub-section (1), in clause (vi), for the words, brackets

and figure “on behalf of the person referred to in

clause (v)”, the following shall be substituted, namely :––

“on behalf of the person referred to in clause (v) ; or

(vii) who intends to enter into such transaction as may be

prescribed by the Board in the interest of revenue,” ;

(ii) after sub-section (5D), the following sub-section shall be

inserted, namely :—

“(5E) Notwithstanding anything contained in this Act, every

person who is required to furnish or intimate or quote his

permanent account number under this Act, and who,––

(a) has not been allotted a permanent account number

but possesses the Aadhaar number, may furnish or

intimate or quote his Aadhaar number in lieu of the

permanent account number, and such person shall be

allotted a permanent account number in such manner

as may be prescribed ;

(b) has been allotted a permanent account number, and

who has intimated his Aadhaar number in accordance

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with provisions of sub-section (2) of section 139AA,

may furnish or intimate or quote his Aadhaar number

in lieu of the permanent account number.” ;

(iii) in sub-section (6), for the words “the General Index Register

Number”, the words “the General Index Register Number

or the Aadhaar number, as the case may be,” shall be

substituted ;

(iv) after sub-section (6), the following sub-sections shall be

inserted, namely :—

“(6A) Every person entering into such transaction, as may

be prescribed, shall quote his permanent account number

or Aadhaar number, as the case may be, in the documents

pertaining to such transactions and also authenticate such

permanent account number or Aadhaar number, in such

manner as may be prescribed.

(6B) Every person receiving any document relating to the

transactions referred to in sub-section (6A), shall ensure

that permanent account number or Aadhaar number, as the

case may be, has been duly quoted in such document and

also ensure that such permanent account number or Aadhaar

number is so authenticated.” ;

(v) in sub-section (8), in clauses (b) and (f), for the words “the

General Index Register Number”, the words “the General

Index Register Number or the Aadhaar number, as the

case may be,” shall be substituted ;

(vi) in the Explanation, for clause (a), the following clauses

shall be substituted, namely :––

‘(a) “Aadhaar number” shall have the meaning assigned

to it in clause (a) of section 2 of the Aadhaar

(Targeted Delivery of Financial and Other Subsidies,

Benefits and Services) Act, 2016 (18 of 2016) ;

(aa) “Assessing Officer” includes an income-tax authority

who is assigned the duty of allotting permanent account

numbers ;

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(ab) “authentication” means the process by which the

permanent account number or Aadhaar number

alongwith demographic information or biometric

information of an individual is submitted to the income-

tax authority or such other authority or agency as

may be prescribed for its verification and such

authority or agency verifies the correctness, or the

lack thereof, on the basis of information available with

it ;’.

41.

Amendment of section 139AA.—In section 139AA of the

Income-tax Act, in sub-section (2), in the proviso, for the words “deemed

to be invalid and the other provisions of this Act shall apply, as if the

person had not applied for allotment of permanent account number”,

the words “made inoperative after the date so notified in such manner

as may be prescribed” shall be substituted with effect from the 1st day

of September, 2019.

42.

Amendment of section 140A.—In section 140A of the

Income-tax Act,––

(i) in sub-section (1), after clause (ii), the following clause

shall be inserted and shall be deemed to have been inserted

with effect from the 1st day of April, 2007, namely :––

“(iia) any relief of tax claimed under section 89 ;” ;

(ii) in sub-section (1A), in clause (i), after sub-clause (b), the

following sub-clause shall be inserted and shall be deemed

to have been inserted with effect from the 1st day of April,

2007, namely :––

“(ba) any relief of tax claimed under section 89 ;” ;

(iii) in sub-section (1B), in the Explanation, after clause (i), the

following clause shall be inserted and shall be deemed to

have been inserted with effect from the 1st day of April,

2007, namely :––

“(ia) any relief of tax claimed under section 89 ;”.

43.

Amendment of section 143.—In section 143 of the Income-

tax Act, in sub-section (1), in clause (c), after the words “any advance

tax paid,”, the words and figures “any relief allowable under section 89,”

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shall be inserted and shall be deemed to have been inserted with effect

from the 1st day of April, 2007.

44.

Amendment of section 194DA.—In section 194DA of the

Income-tax Act, for the words “one per cent”, the words “five per

cent on the amount of income comprised therein” shall be substituted

with effect from the 1st day of September, 2019.

45.

Amendment of section 194-IA.—In section 194-IA of the

Income-tax Act, in the Explanation, after clause (a), the following

clause shall be inserted with effect from the 1st day of September,

2019,––

‘(aa) “consideration for transfer of any immovable property”

shall include all charges of the nature of club membership

fee, car parking fee, electricity or water facility fee,

maintenance fee, advance fee or any other charges of

similar nature, which are incidental to transfer of the

immovable property ;’.

46.

Insertion of new sections 194M and 194N.—After section

194LD of the Income-tax Act, the following sections shall be inserted

with effect from the 1st day of September, 2019, namely :––

‘194M.

Payment of certain sums by certain

individuals or Hindu undivided family.—(1) Any person,

being an individual or a Hindu undivided family (other than

those who are required to deduct income-tax as per the

provisions of section 194C, section 194H or section 194J)

responsible for paying any sum to any resident for carrying

out any work (including supply of labour for carrying out

any work) in pursuance of a contract, by way of

commission (not being insurance commission referred to in

section 194D) or brokerage or by way of fees for

professional services during the financial year, shall, at the

time of credit of such sum or at the time of payment of

such sum in cash or by issue of a cheque or draft or by

any other mode, whichever is earlier, deduct an amount

equal to five per cent of such as income-tax thereon :

Provided that no such deduction under this section shall be made

if such sum or, as the case may be, aggregate of such sums, credited

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or paid to a resident during a financial year does not exceed fifty lakh

rupees.

(2) The provisions of section 203A shall not apply to a person

required to deduct tax in accordance with the provisions of this section.

Explanation :––For the purposes of this section,––

(a) “contract” shall have the meaning assigned to it in clause

(iii) of the Explanation to section 194C ;

(b) “commission or brokerage” shall have the meaning assigned

to it in clause (i) of the Explanation to section 194H ;

it in clause (a) of the Explanation to section 194J ;

(d) “work” shall have the meaning assigned to it in clause (iv)

of the Explanation to section 194C.

194N.

Payment of certain amounts in cash.—Every

person, being,––

(i) 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) ;

(ii) a co-operative society engaged in carrying on the

business of banking ; or

(iii) a post office,—

who is responsible for paying any sum, or, as the case may be, aggregate

of sums, in cash, in excess of one crore rupees during the previous

year, to any person (herein referred to as the recipient) from one or

more accounts maintained by the recipient with it shall, at the time of

payment of such sum, deducts an amount equal to two per cent of sum

exceeding one crore rupees, as income-tax :

Provided that nothing contained in this sub-section shall apply to

any payment made to,––

(i) the Government ;

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(ii) any banking company or co-operative society engaged in

carrying on the business of banking or a post office ;

(iii) any business correspondent of a banking company or

co-operative society engaged in carrying on the business of

banking, in accordance with the guidelines issued in this

regard by the Reserve Bank of India under the Reserve

Bank of India Act, 1934 (2 of 1934) ;

(iv) any white label automated teller machine operator of a

banking company or co-operative society engaged in

carrying on the business of banking, in accordance with the

authorisation issued by the Reserve Bank of India under

the Payment and Settlement Systems Act, 2007 (51 of

2007) ;

(v) such other person or class of persons, which the Central

Government may, by notification in the Official Gazette,

specify in consultation with the Reserve Bank of India.’.

47.

Amendment of section 195.—In section 195 of the Income-

tax Act, with effect from the 1st day of November, 2019,––

(a) in sub-section (2), for the words “to the Assessing Officer

to determine, by general or special order”, the words “in

such form and manner to the Assessing Officer, to determine

in such manner, as may be prescribed” shall be substituted ;

(b) in sub-section (7), for the words “to the Assessing Officer

to determine, by general or special order”, the words “in

such form and manner to the Assessing Officer, to determine

in such manner, as may be prescribed” shall be substituted.

48.

Amendment of section 197.—In section 197 of the Income-

tax Act, in sub-section (1), for the figures and letters “194LBC”, the

figures and letters “194LBC, 194M” shall be substituted with effect

from the 1st day of September, 2019.

49.

Amendment of section 198.—In section 198 of the Income-

tax Act, after the first proviso, the following proviso shall be inserted

with effect from the 1st day of September, 2019, namely :—

“Provided further that the sum deducted in accordance with the

provisions of section 194N for the purpose of computing the

income of an assessee, shall be deemed to be income received.”.

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50.

Amendment of section 201.—In section 201 of the Income-

tax Act, with effect from the 1st day of September, 2019,––

(a) in sub-section (1), in the first proviso, for the word

“resident” wherever it occurs, the word “payee” shall be

substituted ;

(b) in sub-section (1A), in the proviso, for the word “resident”

wherever it occurs, the word “payee” shall be substituted ;

words, brackets and figures “or two years from the end of

the financial year in which the correction statement is

delivered under the proviso to sub-section (3) of section

200, whichever is later” shall be inserted.

51.

Substitution of section 206A.—For section 206A of the

Income-tax Act, the following section shall be substituted with effect

from the 1st day of September, 2019, namely :––

“206A.

Furnishing of statement in respect of

payment of any income to residents without deduction

of tax.—(1) Any banking company or co-operative society

or public company referred to in the proviso to clause (i)

of sub-section (3) of section 194A responsible for paying

to a resident any income not exceeding forty thousand

rupees, where the payer is a banking company or a co-

operative society, and five thousand rupees in any other

case by way of interest (other than interest on securities),

shall prepare such statement in such form, containing such

particulars, for such period, verified in such manner and

within such time, as may be prescribed, and deliver or

cause to be delivered the said statement to the prescribed

income-tax authority or to the person authorised by such

authority.

(2) The Board may require any person, other than a person

mentioned in sub-section (1), responsible for paying to a resident any

income liable for deduction of tax at source under Chapter XVII, to

prepare such statement in such form, containing such particulars, for

such period, verified in such manner and within such time, as may be

prescribed, and deliver or cause to be delivered the said statement to

the income-tax authority or the authorised person referred to in sub-

section (1).

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(3) The person responsible for paying to a resident any income

referred to in sub-section (1) or sub-section (2) may also deliver to the

income-tax authority referred to in sub-section (1), a correction

statement for rectification of any mistake or to add, delete or update

the information furnished in the statement delivered under the said

sub-sections in such form and verified in such manner, as may be

prescribed.”.

52.

Amendment of section 228A.—In section 228A of the

Income-tax Act, with effect from the 1st day of September, 2019,––

(a) in sub-section (1),––

(i) for the words “corresponding law from”, the words

“corresponding law from a resident, or” shall be

substituted ;

(ii) for the words “any Tax Recovery Officer”, the words

“any Tax Recovery Officer having jurisdiction over

the resident, or” shall be substituted ;

(b) in sub-section (2),––

(i) for the words “has property in a country outside India”,

the words “ is a resident of a country” shall be

substituted ;

(ii) for the words “forward to the Board”, the words “or

has any property in that country, forward to the Board”

shall be substituted.

53.

Amendment of section 234A.—In section 234A of the

Income-tax Act, in sub-section (1), in the long line, after clause (ii), the

following clause shall be inserted and shall be deemed to have been

inserted with effect from the 1st day of April, 2007, namely :––

“(iia) any relief of tax allowed under section 89 ;”.

54.

Amendment of section 234B.—In section 234B of the

Income-tax Act, in sub-section (1), in Explanation 1, after clause (i),

the following clause shall be inserted and shall be deemed to have

been inserted with effect from the 1st day of April, 2007, namely :–

“(ia) any relief of tax allowed under section 89 ;”.

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55.

Amendment of section 234C.—In section 234C of the

Income-tax Act, in sub-section (1), in the Explanation, after clause (i),

the following clause shall be inserted and shall be deemed to have

been inserted with effect from the 1st day of April, 2007, namely :–

“(ia) any relief of tax allowed under section 89 ;”.

56.

Amendment of section 239.—In section 239 of the Income-

tax Act, with effect from the 1st day of September, 2019,––

(a) in sub-section (1), for the words “in the prescribed form

and verified in the prescribed manner”, the words and

figures “by furnishing return in accordance with the

provisions of section 139” shall be substituted ;

(b) sub-section (2) shall be omitted.

57.

Amendment of section 246A.—In section 246A of the

Income-tax Act, in sub-section (1), in clause (bb), for the words “of

assessment or reassessment”, the word “made” shall be substituted

with effect from the 1st day of September, 2019.

58.

Amendment of section 269SS.—In section 269SS of the

Income-tax Act, in the opening portion, for the words “bank account”,

the words “bank account or through such other electronic mode as

may be prescribed” shall be substituted with effect from the 1st day

of September, 2019.

59.

Amendment of section 269ST.—In section 269ST of the

Income-tax Act, in the long line, for the words “bank account”, the

words “bank account or through such other electronic mode as may be

prescribed” shall be substituted with effect from the 1st day of

September, 2019.

60.

Insertion of new section 269SU.—After section 269ST of

the Income-tax Act, the following section shall be inserted with effect

from the 1st day of November, 2019, namely :—

“269SU.

Acceptance of payment through prescribed

electronic modes.—Every person, carrying on business,

shall provide facility for accepting payment through

prescribed electronic modes, in addition to the facility for

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other electronic modes, of payment, if any, being provided

by such person, if his total sales, turnover or gross receipts,

as the case may be, in business exceeds fifty crore rupees

during the immediately preceding previous year.”.

61.

Amendment of section 269T.—In section 269T of the

Income-tax Act, in the opening portion, for the words “bank account”,

the words “bank account or through such other electronic mode as

may be prescribed” shall be substituted with effect from the 1st day

of September, 2019.

62.

Amendment of section 270A.—In section 270A of the

Income-tax Act,––

(A) for the words “no return of income has been furnished”

at both the places where they occur, the words and figures

“no return of income has been furnished or where return

has been furnished for the first time under section 148”

shall be substituted and shall be deemed to have been

substituted with effect from the 1st day of April, 2017 ;

(B) in sub-section (2), in clause (e), for the words “no

return of income has been filed”, the words and figures

“no return of income has been furnished or where return

has been furnished for the first time under section 148”

shall be substituted and shall be deemed to have been

substituted with effect from the 1st day of April, 2017 ;

the words “no return has been furnished”, the words and

figures “no return of income has been furnished or where

return has been furnished for the first time under section

148” shall be substituted and shall be deemed to have been

substituted with effect from the 1st day of April, 2017.

63.

Insertion of new section 271DB.—After section 271DA

of the Income-tax Act, the following section shall be inserted with

effect from the 1st day of November, 2019, namely :—

“271DB.

Penalty for failure to comply with

provisions of section 269SU.—(1) If a person who is

required to provide facility for accepting payment through

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the prescribed electronic modes of payment referred to

in section 269SU, fails to provide such facility, he shall

be liable to pay, by way of penalty, a sum of five

thousand rupees, for every day during which such failure

continues :

Provided that no such penalty shall be imposable if such

person proves that there were good and sufficient reasons

for such failure.

(2) Any penalty imposable under sub-section (1) shall be imposed

by the Joint Commissioner of Income-tax.”.

64.

Amendment of section 271FAA.—In section 271FAA of

the Income-tax Act, in the opening portion, the words, brackets and

letter “clause (k) of” shall be omitted with effect from the 1st day of

September, 2019.

65.

Amendment of section 272B.—In section 272B of the

Income-tax Act, with effect from the 1st day of September, 2019,––

(a) in sub-section (2),––

(i) for the words “permanent account number”, the words

“permanent account number or Aadhaar number, as

the case may be,” shall be substituted ;

(ii) for the words “ten thousand rupees”, the words “ten

thousand rupees for each such default” shall be

substituted ;

(b) after sub-section (2), the following sub-sections shall be

inserted, namely :—

“(2A) If a person, who is required to quote his permanent

account number or Aadhaar number, as the case may be,

in documents referred to in sub-section (6A) of section

139A or authenticate such number in accordance with the

provisions of the said sub-section, fails to do so, the

Assessing Officer may direct that such person shall pay,

by way of penalty, a sum of ten thousand rupees for each

such default.

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(2B) If a person, who is required to ensure that the

permanent account number or the Aadhaar number, as the

case may be, has been,––

(i) duly quoted in the documents relating to transactions

referred to in clause (c) of sub-section (5) or in sub-

section (6A) of section 139A ; or

(ii) duly authenticated in respect of transactions referred

to under sub-section (6A) of that section, fails to do

so, the Assessing Officer may direct that such person

shall pay, by way of penalty, a sum of ten thousand

rupees for each such default.” ;

(c)

in sub-section (3), for the word, brackets and figure “sub-

section (2)”, the words, brackets, figures and letters “sub-

section (2) or sub-section (2A) or sub-section(2B)” shall

be substituted.

66.

Amendment of section 276CC.—In section 276CC of the

Income-tax Act, in the proviso, in clause (ii), for sub-clause (b), the

following sub-clause shall be substituted with effect from the 1st day

of April, 2020, namely :––

“(b) the tax payable by such person, not being a company, on

the total income determined on regular assessment, as

reduced by the advance tax or self-assessment tax, if any,

paid before the expiry of the assessment year, and any tax

deducted or collected at source, does not exceed ten

thousand rupees.”.

67.

Amendment of section 285BA.—In section 285BA of the

Income-tax Act, with effect from the 1st day of September, 2019,––

(i) in sub-section (1), for clause (k), the following clauses

shall be substituted, namely :––

“(k) a prescribed reporting financial institution ; or

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(l) a person, other than those referred to in clauses (a) to

(k), as may be prescribed,” ;

(ii) in sub-section (3), the second proviso shall be omitted ;

(iii) in sub-section (4), for the words “such statement shall be

treated as an invalid statement and the provisions of this

Act shall apply as if such person had failed to furnish the

statement”, the words “the provisions of this Act shall apply

as if such person had furnished inaccurate information in

the statement” shall be substituted.

68.

Amendment of section 286.—In section 286 of the Income-

tax Act, in sub-section (9), in clause (a), in sub-clause (i), the words

“or alternate reporting entity” shall be omitted and shall be deemed to

have been omitted with effect from the 1st day of April, 2017.

69.

Amendment of rule 68B of Second Schedule.—In the

Second Schedule to the Income-tax Act, in Part III, in rule 68B, in sub-

rule (1), with effect from the 1st day of September, 2019,––

(a) for the words “three years”, the words “seven years” shall

be substituted ;

(b) in the proviso, for the word “Provided”, the words “Provided

further” shall be substituted ;

shall be inserted, namely :—

“Provided that the Board may, for reasons to be recorded

in writing, extend the aforesaid period for a further period

not exceeding three years :”.

CHAPTER IV

Indirect Taxes

Customs

70.

Amendment of section 41.—In section 41 of the Customs

Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act),

in sub-section (1), for the portion beginning with the words “The person-

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in-charge of a conveyance”, and ending with the words “not exceeding

fifty thousand rupees”, the following shall be substituted, namely :—

“The person-in-charge of a conveyance carrying export

goods or imported goods or any other person as may be

specified by the Central Government, by notification, shall,

before departure of the conveyance from a customs station,

deliver to the proper officer in the case of a vessel or

aircraft, a departure manifest or an export manifest by

presenting electronically, and in the case of a vehicle, an

export report, in such form and manner as may be

prescribed and in case, such person-in-charge or other

person fails to deliver the departure manifest or export

manifest or the export report or any part thereof within

such time, and the proper officer is satisfied that there is

no sufficient cause for such delay, such person-incharge or

other person shall be liable to pay penalty not exceeding

fifty thousand rupees”.

71.

Insertion of New Chapter XIIB.—After Chapter XIIA of

the Customs Act, the following Chapter shall be inserted, namely :––

‘CHAPTER XIIB

Verification of Identity and Compliance

99B.

Verification of identity and compliance thereof.—

(1) The proper officer, authorised in this behalf by the Principal

Commissioner of Customs or the Commissioner of Customs, as the

case may be, may, for the purposes of ascertaining compliance of the

provisions of this Act or any other law for the time being in force,

require a person, whose verification he considers necessary for

protecting the interest of revenue or for preventing smuggling, to do all

or any of the following, namely :––

(a) undergo authentication, or furnish proof of possession of

Aadhaar number, in such manner and within such time as

may be prescribed ;

(b) submit such other document or information, in such manner

and within such time as may be prescribed :

Provided that where such person has not been assigned the

Aadhaar number, or where so assigned, but authentication

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of such person has failed due to technical reasons or for

reasons beyond his control, then, he shall be provided an

opportunity to furnish such other alternative and viable

means of identification in such form and manner and within

such time as may be prescribed.

(2) The provisions of sub-section (1) shall not apply to such

person or class of persons as may be prescribed.

(3) Notwithstanding anything contained in any other provisions of

this Act, where the Principal Commissioner of Customs or the

Commissioner of Customs comes to the conclusion, based on reasons

to be recorded in writing, that the person referred to in sub-section (1)

has––

(i) failed to comply with the requirements of the said

sub-section or submitted incorrect documents or

information under the said sub-section, he may, by order,

suspend––

(a)

clearance of imported goods or export goods ;

(b)

sanction of refund ;

(c)

sanction of drawback ;

(d)

exemption from duty ;

(e)

licence or registration granted under this Act ; or

(f) any benefit, monetary or otherwise, arising out of import

or export,

relating to such person, subject to such conditions as may

be prescribed ;

(ii) failed authentication as required under the said sub-section,

he may, by order, direct that such person shall not have the

benefit of any of the items specified in sub-clauses (a) to

(f) of clause (i).

(4) The order of suspension under sub-section (3) shall remain in

force until the person concerned complies with the requirements of

sub-section (1) or furnishes correct document or information thereunder.

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Explanation :—For the purposes of this section, the expression

“Aadhaar number” shall have the same meaning as

assigned to it in clause (a) of section 2 of the Aadhaar

(Targeted Delivery of Financial and Other Subsidies,

Benefits and Services) Act, 2016 (18 of 2016).’.

72.

Amendment of section 103.—In section 103 of the Customs

Act,—

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

substituted, namely :–

“(1) Where the proper officer has reason to believe that

any person referred to in sub-section (2) of section 100 has

any goods liable to confiscation secreted inside his body, he

may detain such person and shall,––

(a) with the prior approval of the Deputy Commissioner

of Customs or Assistant Commissioner of Customs,

as soon as practicable, screen or scan such person

using such equipment as may be available at the

customs station, but without prejudice to any of the

rights available to such person under any other law

for the time being in force, including his consent for

such screening or scanning, and forward a report of

such screening or scanning to the nearest magistrate

if such goods appear to be secreted inside his body ;

(b) produce him without unnecessary delay before the

nearest magistrate.” ;

(ii) in sub-section (6), after the words “Where on receipt of a

report”, the words, brackets, letter and figure “from the

proper officer under clause (a) of sub-section (1) or” shall

be inserted.

73.

Amendment of section 104.—In section 104 of the Customs

Act, ––

(i) in sub-section (1), the words “in India or within the Indian

customs waters” shall be omitted ;

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(ii) in sub-section (4),––

(A) in clause (b), for the word “rupees”, the words “rupees ;

or” shall be substituted ;

(B) after clause (b), the following clauses shall be inserted,

namely :—

“(c) fraudulently availing of or attempting to avail

drawback or any exemption from duty provided under

this Act, where the amount of drawback or exemption

from duty exceeds fifty lakh rupees ; or

(d) fraudulently obtaining an instrument for the purposes

of this Act or the Foreign Trade (Development and

Regulation) Act, 1992, (22 of 1992) and such instrument

is utilised under this Act, where duty relatable to such

utilisation of instrument exceeds fifty lakh rupees,” ;

(iii) in sub-section (6),––

(A) in clause (d), for the word “rupees”, the words “rupees ;

or” shall be substituted ;

(B) after clause (d), the following clause shall be inserted,

namely :—

“(e) fraudulently obtaining an instrument for the

purposes of this Act or the Foreign Trade (Development

and Regulation) Act, 1992, (22 of 1992) and such

instrument is utilised under this Act, where duty relatable

to such utilisation of instrument exceeds fifty lakh

rupees,” ;

(iv) after sub-section (7), the following Explanation shall be

inserted, namely :—

‘Explanation :––For the purposes of this section, the expression

“instrument” shall have the same meaning as assigned

to it in Explanation 1 to section 28AAA.’.

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74.

Amendment of section 110.—In section 110 of the Customs

Act,––

(i) in sub-section (1), for the proviso, the following provisos

shall be substituted, namely :—

“Provided that where it is not practicable to remove,

transport, store or take physical possession of the seized

goods for any reason, the proper officer may give custody

of the seized goods to the owner of the goods or the

beneficial owner or any person holding himself out to be

the importer, or any other person from whose custody such

goods have been seized, on execution of an undertaking by

such person that he shall not remove, part with, or otherwise

deal with the goods except with the previous permission of

such officer :

Provided further that where it is not practicable to seize

any such goods, the proper officer may serve an order on

the owner of the goods or the beneficial owner or any

person holding himself out to be importer, or any other

person from whose custody such goods have been found,

directing that such person shall not remove, part with, or

otherwise deal with such goods except with the previous

permission of such officer.” ;

(ii) after sub-section (4), the following sub-section shall be

inserted, namely :—

“(5) Where the proper officer, during any proceedings under

the Act, is of the opinion that for the purposes of protecting

the interest of revenue or preventing smuggling, it is

necessary so to do, he may, with the approval of the

Principal Commissioner of Customs or Commissioner of

Customs, by order in writing, provisionally attach any bank

account for a period not exceeding six months :

Provided that the Principal Commissioner of Customs or

Commissioner of Customs may, for reasons to be recorded

in writing, extend such period to a further period not

exceeding six months and inform such extension of time to

the person whose bank account is provisionally attached,

before the expiry of the period so specified.”.

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75.

Amendment of section 110A.—In section 110A of the

Customs Act,—

(i) in the marginal heading, after the words “things seized”,

the words “or bank account provisionally attached” shall

be inserted ;

(ii) after the words “documents or things seized”, the words

“or bank account provisionally attached” shall be inserted ;

(iii) after the words “to the owner”, the words “or the bank

account holder” shall be inserted.

76.

Insertion of new section 114AB.—After section 114AA of

the Customs Act, the following section shall be inserted, namely :––

‘114AB.

Penalty for obtaining instrument by fraud,

etc.—Where any person has obtained any instrument by

fraud, collusion, wilful misstatement or suppression of facts

and such instrument has been utilised by such person or

any other person for discharging duty, the person to whom

the instrument was issued shall be liable for penalty not

exceeding the face value of such instrument.

Explanation :––For the purposes of this section, the expression

“instrument” shall have the same meaning as assigned

to it in the Explanation 1 to section 28AAA.’.

77.

Amendment of section 117.—In section 117 of the Customs

Act, for the words “one lakh rupees”, the words “four lakh rupees”

shall be substituted.

78.

Amendment of section 125.—In section 125 of the Customs

Act, in sub-section (1), in the first proviso, for the words “the provisions

of this section shall not apply”, the words “no such fine shall be

imposed” shall be substituted.

79.

Amendment of section 135.—In section 135 of the Customs

Act,––

(i) in sub-section (1),—

(a) in clause (d), for the words “export of goods,”, the

words “export of goods ; or” shall be substituted ;

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(b) after clause (d), the following clause shall be inserted,

namely :—

“(e) obtains an instrument from any authority by fraud,

collusion, wilful misstatement or suppression of facts

and such instrument has been utilised by such person

or any other person,” ;

(I) in sub-item (D), for the words “of rupees,”, the

words “of rupees ; or” shall be substituted ;

(II) after sub-item (D), the following sub-item shall be

inserted, namely :—

“(E) obtaining an instrument from any authority by

fraud, collusion, wilful misstatement or suppression

of facts and such instrument has been utilised by

any person, where the duty relatable to utilisation

of the instrument exceeds fifty lakh rupees,”.

(ii) after sub-section (3), the following Explanation shall be

inserted, namely :—

‘Explanation :––For the purposes of this section, the expression

“instrument” shall have the same meaning as assigned

to it in the Explanation 1 to section 28AAA.’.

80.

Amendment of section 149.—In section 149 of the Customs

Act, after the words “custom house to be amended”, the words “in

such form and manner, within such time, subject to such restrictions

and conditions, as may be prescribed” shall be inserted.

81.

Amendment of section 157.—In section 157 of the Customs

Act, in sub-section (2),––

(i) after clause (k), the following clause shall be inserted,

namely :––

“(ka) the manner of authentication and the time limit for

such authentication, the document or information to be

furnished and the manner of submitting such document or

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information and the time limit for such submission, the form

and the manner of furnishing alternative means of

identification and the time limit for furnishing such

identification, person or class of persons to be exempted

and conditions subject to which suspension may be made,

under Chapter XIIB ;” ;

(ii) after clause (m), the following clause shall be inserted,

namely :––

“(n) the form and manner, the time limit and the restrictions

and conditions for amendment of any document under section

149.”.

82.

Amendment of section 158.—In section 158 of the Customs

Act, in sub-section (2), in clause (ii), for the words “fifty thousand

rupees”, the words “two lakh rupees” shall be substituted.

83.

Amendment of notifications issued under sub-section (1)

of section 25 of Customs Act, retrospectively.—(1) The notifications

of the Government of India in the Ministry of Finance (Department of

Revenue) numbers G.S.R. 423(E), dated the 1st June, 2011, G.S.R.

499(E), dated the 1st July, 2011 and G.S.R. 185(E), dated the 17th

March, 2012 issued by the Central Government under sub-section (1)

of section 25 of the Customs Act, 1962, (52 of 1962) shall stand

amended and shall be deemed to have been amended in the manner

as specified in the Second Schedule, on and from the date mentioned

in column (4) of that Schedule, against each of such notifications,

retrospectively, and accordingly, notwithstanding anything contained in

any judgment, decree or order of any court, tribunal or other authority,

any action taken or anything done or purported to have been taken or

done under the said notifications, shall be deemed to be, and always

to have been, for all purposes, as validly and effectively taken or done

as if the notifications as amended by this sub-section had been in force

at all material times.

(2) For the purposes of sub-section (1), the Central Government

shall have and shall be deemed to have the power to amend the

notifications referred to in the said sub-section with retrospective effect

as if the Central Government had the power to amend the said

notifications under sub-section (1) of section 25 of the Customs Act,

retrospectively, at all material times.

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84.

Amendment of notification issued under sub-section (1)

of section 25 of Customs Act and subsection (12) of section 3 of

Customs Tariff Act, retrospectively.—(1) The notification of the

Government of India in the Ministry of Finance (Department of

Revenue) number G.S.R. 785(E), dated the 30th June, 2017 issued by

the Central Government under sub-section (1) of section 25 of the

Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of

the Customs Tariff Act, 1975 (51 of 1975) shall stand amended and

shall be deemed to have been amended in the manner as specified in

the Third Schedule, on and from the date mentioned in column (4) of

that Schedule and accordingly, notwithstanding anything contained in

any judgment, decree or order of any court, tribunal or other authority,

any action taken or anything done or purported to have been taken or

done under the said notification, shall be deemed to be, and always to

have been, for all purposes, as validly and effectively taken or done as

if the notification as amended by this sub-section had been in force at

all material times.

(2) For the purposes of sub-section (1), the Central Government

shall have and shall be deemed to have the power to amend the

notification referred to in the said sub-section with retrospective effect

as if the Central Government had the power to amend the said

notification under sub-section (1) of section 25 of the Customs Act and

sub-section (12) of section 3 of Customs Tariff Act, retrospectively, at

all material times.

85.

Retrospective effect of notification issued under sub-

section (1) of section 25 of Customs Act and subsection (12) of

section 3 of Customs Tariff Act.—The notification of the Government

of India in the Ministry of Finance (Department of Revenue) number

G.S.R. 1270 (E), dated the 31st December, 2018 amending the

notification number G.S.R. 665 (E), dated the 2nd August, 1976, which

was issued in exercise of powers conferred by sub-section (1) of

section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12)

of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall be

deemed to have, and always to have, for all purposes, come into force

on and from the 1st day of July, 2017.

Customs Tariff

86.

Amendment of section 9.—In section 9 of the Customs

Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs

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Tariff Act), after sub-section (1), the following sub-section shall be

inserted, namely :––

“(1A) Where the Central Government, on such inquiry as

it considers necessary, is of the opinion that circumvention

of countervailing duty imposed under sub-section (1) has

taken place, either by altering the description or name or

composition of the article on which such duty has been

imposed or by import of such article in an unassembled or

disassembled form or by changing the country of its origin

or export or in any other manner, whereby the countervailing

duty so imposed is rendered ineffective, it may extend the

countervailing duty to such other article also.”.

87.

Amendment of section 9C.—In section 9C of the Customs

Tariff Act, for sub-section (1), the following sub-section shall be

substituted, namely :––

“(1) An appeal against the order of determination or review

thereof shall lie to the Customs, Excise and Service Tax

Appellate Tribunal constituted under section 129 of the

Customs Act, 1962 (52 of 1962) (hereinafter referred to as

the Appellate Tribunal), in respect of the existence, degree

and effect of—

(i) any subsidy or dumping in relation to import of any

article ; or

(ii)

import of any article into India in such increased

quantities and under such condition so as to cause or

threatening to cause serious injury to domestic industry

requiring imposition of safeguard duty in relation to

import of that article.”.

88.

Amendment of First Schedule.—In the Customs Tariff Act,

the First Schedule shall––

(a) be amended in the manner specified in the Fourth

Schedule ;

(b) be also amended in the manner specified in the Fifth

Schedule, with effect from such date as the Central

Government may, by notification in the Official Gazette,

appoint.

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89.

Validation of modification in classification of certain

goods leviable to antidumping duty with retrospective effect.—

(1) The notification of the Government of India in the Ministry of

Finance (Department of Revenue) number G.S.R. 186 (E), dated the

22nd February, 2016 amending the notification number G.S.R. 804 (E),

dated the 21st October, 2015, issued in exercise of the powers conferred

by sub-sections (1) and (5) of section 9A of the Customs Tariff Act,

1975 (51 of 1975) read with rules 18 and 20 of the Customs Tariff

(Identification, Assessment and Collection of Anti-dumping Duty on

Dumped Articles and for Determination of Injury) Rules, 1995 shall be

deemed to have, and always to have, for all purposes, validly come into

force on and from the 21st day of October, 2015.

(2) Refund shall be made of all such anti-dumping duty which has

been collected, but which would not have been so collected, if the

notification referred to in sub-section (1) been in force at all material

times.

(3) An application for refund of anti-dumping duty referred to in

sub-section (2) shall be made within a period of six months from the

date on which the Finance (No.2) Bill, 2019 receives the assent of the

President.

90.

Validation of modification in description of goods with

retrospective effect.—(1) The notification of the Government of India

in the Ministry of Finance (Department of Revenue) number G.S.R.

665 (E), dated the 5th July, 2016 amending the notification number

G.S.R. 285 (E), dated the 8th March, 2016, issued in exercise of the

powers conferred by sub-sections (1) and (5) of section 9A of the

Customs Tariff Act, 1975 (51 of 1975) read with rules 18, 20 and 23

of the Customs Tariff (Identification, Assessment and Collection of

Anti-dumping Duty on Dumped Articles and for Determination of Injury)

Rules, 1995 shall be deemed to have, and always to have, for all

purposes, come into force on and from the 8th day of March, 2016.

(2) Refund shall be made of all such anti-dumping duty which has

been collected, but which would not have been so collected, if the

notification referred to in sub-section (1) been in force at all material

times.

(3) An application for refund of anti-dumping duty referred to in

sub-section (2) shall be made within a period of six months from the

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date on which the Finance (No.2) Bill, 2019 receives the assent of the

President.

Central Excise

91.

Amendment of Fourth Schedule.—In the Fourth Schedule

to the Central Excise Act, 1944 (1 of 1944) in Chapter 27, for the entry

in column (4) occurring against tariff item 2709 20 00, the entry “Re.1

per tonne” shall be substituted.

Central Goods and Services Tax

92.

Amendment of section 2.—In section 2 of the Central Goods

and Services Tax Act, 2017 (12 of 2017) (hereinafter referred as the

Central Goods and Services Tax Act), in clause (4), after the words

“the Appellate Authority for Advance Ruling,”, the words “the National

Appellate Authority for Advance Ruling,” shall be inserted.

93.

Amendment of section 10.—In section 10 of the Central

Goods and Services Tax Act,–

(a) in sub-section (1), after the second proviso, the following

Explanation shall be inserted, namely :—

“Explanation :––For the purposes of second proviso, the value of

exempt supply of services provided by way of

extending deposits, loans or advances in so far as

the consideration is represented by way of interest

or discount shall not be taken into account for

determining the value of turnover in a State or Union

territory.” ;

(b) in sub-section (2),—

(i) in clause (d), the word “and” occuring at the end shall

be omitted ;

(ii) in clause (e), for the word “Council :”, the words

“Council ; and” shall be substituted ;

(iii) after clause (e), the following clause shall be inserted,

namely :––

“(f) he is neither a casual taxable person nor a non-

resident taxable person :” ;

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inserted, namely :––

“(2A) Notwithstanding anything to the contrary contained

in this Act, but subject to the provisions of sub-sections (3)

and (4) of section 9, a registered person, not eligible to opt

to pay tax under sub-section (1) and sub-section (2), whose

aggregate turnover in the preceding financial year did not

exceed fifty lakh rupees, may opt to pay, in lieu of the tax

payable by him under sub-section (1) of section 9, an amount

of tax calculated at such rate as may be prescribed, but not

exceeding three per cent. of the turnover in State or turnover

in Union territory, if he is not––

(a) engaged in making any supply of goods or services

which are not leviable to tax under this Act ;

(b) engaged in making any inter-State outward supplies

of goods or services ;

through an electronic commerce operator who is

required to collect tax at source under section 52 ;

(d) a manufacturer of such goods or supplier of such

services as may be notified by the Government on the

recommendations of the Council ; and

(e) a casual taxable person or a non-resident taxable

person :

Provided that where more than one registered person

are having the same Permanent Account Number

issued under the Income-tax Act, 1961 (43 of 1961)

the registered person shall not be eligible to opt for

the scheme under this sub-section unless all such

registered persons opt to pay tax under this sub-

section.” ;

(d)

in sub-section (3), after the words, brackets and figure

“under sub-section (1)” at both the places where they

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occur, the words, brackets, figure and letter “or sub-

section (2A), as the case may be,” shall be inserted.

(e)

in sub-section (4), after the words, brackets and figure

“of sub-section (1)”, the words, brackets, figure and

letter “or, as the case may be, sub-section (2A)” shall

be inserted.

(f)

in sub-section (5), after the words, brackets and figure

“under sub-section (1)”, the words, brackets, figure and

letter “or sub-section (2A), as the case may be,” shall

be inserted.

(g)

after sub-section (5), the following Explanations shall be

inserted, namely :—

‘Explanation 1 :––For the purposes of computing aggregate turnover

of a person for determining his eligibility to pay tax

under this section, the expression “aggregate

turnover” shall include the value of supplies made

by such person from the 1st day of April of a

financial year up to the date when he becomes

liable for registration under this Act, but shall not

include the value of exempt supply of services

provided by way of extending deposits, loans or

advances in so far as the consideration is

represented by way of interest or discount.

Explanation 2 :––For the purposes of determining the tax payable by

a person under this section, the expression “turnover

in State or turnover in Union territory” shall not

include the value of following supplies, namely :––

(i) supplies from the first day of April of a financial year up

to the date when such person becomes liable for registration

under this Act ; and

(ii) exempt supply of services provided by way of extending

deposits, loans or advances in so far as the consideration

is represented by way of interest or discount.’.

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94.

Amendment of section 22.—In section 22 of the Central

Goods and Services Tax Act, in sub-section (1), after the second

proviso, the following shall be inserted, namely :––

“Provided also that the Government may, at the request of a

State and on the recommendations of the Council, enhance the

aggregate turnover from twenty lakh rupees to such amount not

exceeding forty lakh rupees in case of supplier who is engaged

exclusively in the supply of goods, subject to such conditions and

limitations, as may be notified.

Explanation :––For the purposes of this sub-section, a person shall be

considered to be engaged exclusively in the supply of

goods even if he is engaged in exempt supply of

services provided by way of extending deposits, loans

or advances in so far as the consideration is

represented by way of interest or discount.”.

95.

Amendment of section 25.—In section 25 of the Central

Goods and Services Tax Act, after sub-section (6), the following sub-

sections shall be inserted, namely :—

“(6A) Every registered person shall undergo authentication,

or furnish proof of possession of Aadhaar number, in such

form and manner and within such time as may be

prescribed :

Provided that if an Aadhaar number is not assigned to the

registered person, such person shall be offered alternate

and viable means of identification in such manner as

Government may, on the recommendations of the Council,

prescribe :

Provided further that in case of failure to undergo

authentication or furnish proof of possession of Aadhaar

number or furnish alternate and viable means of

identification, registration allotted to such person shall be

deemed to be invalid and the other provisions of this Act

shall apply as if such person does not have a registration.

(6B) On and from the date of notification, every individual

shall, in order to be eligible for grant of registration, undergo

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authentication, or furnish proof of possession of Aadhaar

number, in such manner as the Government may, on the

recommendations of the Council, specify in the said

notification :

Provided that if an Aadhaar number is not assigned to an

individual, such individual shall be offered alternate and

viable means of identification in such manner as the

Government may, on the recommendations of the Council,

specify in the said notification.

(6C) On and from the date of notification, every person,

other than an individual, shall, in order to be eligible for

grant of registration, undergo authentication, or furnish proof

of possession of Aadhaar number of the Karta, Managing

Director, whole time Director, such number of partners,

Members of Managing Committee of Association, Board

of Trustees, authorised representative, authorised signatory

and such other class of persons, in such manner, as the

Government may, on the recommendations of the Council,

specify in the said notification :

Provided that where such person or class of persons have

not been assigned the Aadhaar Number, such person or

class of persons shall be offered alternate and viable means

of identification in such manner as the Government may,

on the recommendations of the Council, specify in the said

notification.

(6D) The provisions of sub-section (6A) or sub-section

(6B) or sub-section (6C) shall not apply to such person or

class of persons or any State or Union territory or part

thereof, as the Government may, on the recommendations

of the Council, specify by notification.

Explanation :—For the purposes of this section, the expression

“Aadhaar number” shall have the same meaning as

assigned to it in clause (a) of section 2 of the Aadhaar

(Targeted Delivery of Financial and Other Subsidies,

Benefits and Services) Act, 2016 (18 of 2016).”.

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96.

Insertion of new section 31A.—After section 31 of the

Central Goods and Services Tax Act, the following section shall be

inserted, namely :––

“31A. Facility of digital payment to recipient.—The

Government may, on the recommendations of the Council,

prescribe a class of registered persons who shall provide

prescribed modes of electronic payment to the recipient of

supply of goods or services or both made by him and give

option to such recipient to make payment accordingly, in

such manner and subject to such conditions and restrictions,

as may be prescribed.”.

97.

Amendment of section 39.—In section 39 of the Central

Goods and Services Tax Act,–

(a) for sub-sections (1) and (2), the following sub-sections shall

be substituted, namely :––

“(1) Every registered person, other than an Input Service

Distributor or a non-resident taxable person or a person

paying tax under the provisions of section 10 or section 51

or section 52 shall, for every calendar month or part thereof,

furnish, a return, electronically, of inward and outward

supplies of goods or services or both, input tax credit availed,

tax payable, tax paid and such other particulars, in such

form and manner, and within such time, as may be

prescribed :

Provided that the Government may, on the recommendations

of the Council, notify certain class of registered persons

who shall furnish a return for every quarter or part thereof,

subject to such conditions and restrictions as may be

specified therein.

(2) A registered person paying tax under the provisions of

section 10, shall, for each financial year or part thereof,

furnish a return, electronically, of turnover in the State or

Union territory, inward supplies of goods or services or

both, tax payable, tax paid and such other particulars in

such form and manner, and within such time, as may be

prescribed.” ;

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(b) for sub-section (7), the following sub-section shall be

substituted, namely :—

“(7) Every registered person who is required to furnish a

return under sub-section (1), other than the person referred

to in the proviso thereto, or sub-section (3) or sub-section

(5), shall pay to the Government the tax due as per such

return not later than the last date on which he is required

to furnish such return :

Provided that every registered person furnishing return under

the proviso to sub-section (1) shall pay to the Government,

the tax due taking into account inward and outward supplies

of goods or services or both, input tax credit availed, tax

payable and such other particulars during a month, in such

form and manner, and within such time, as may be

prescribed :

Provided further that every registered person furnishing

return under sub-section (2) shall pay to the Government,

the tax due taking into account turnover in the State or

Union territory, inward supplies of goods or services or

both, tax payable, and such other particulars during a quarter,

in such form and manner, and within such time, as may be

prescribed.”.

98.

Amendment of section 44.—In section 44 of the Central

Goods and Services Tax Act, in sub-section (1), the following provisos

shall be inserted, namely :—

“Provided that the Commissioner may, on the recommendations

of the Council and for reasons to be recorded in writing, by notification,

extend the time limit for furnishing the annual return for such class of

registered persons as may be specified therein :

Provided further that any extension of time limit notified by the

Commissioner of State tax or the Commissioner of Union territory tax

shall be deemed to be notified by the Commissioner.”.

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99.

Amendment of section 49.—In section 49 of the Central

Goods and Services Tax Act, after sub-section (9), the following sub-

sections shall be inserted, namely :—

“(10) A registered person may, on the common portal,

transfer any amount of tax, interest, penalty, fee or any

other amount available in the electronic cash ledger under

this Act, to the electronic cash ledger for integrated tax,

central tax, State tax, Union territory tax or cess, in such

form and manner and subject to such conditions and

restrictions as may be prescribed and such transfer shall

be deemed to be a refund from the electronic cash ledger

under this Act.

(11) Where any amount has been transferred to the

electronic cash ledger under this Act, the same shall be

deemed to be deposited in the said ledger as provided in

sub-section (1).”.

100.

Amendment of section 50.—In section 50 of the Central

Goods and Services Tax Act, in sub-section (1), the following proviso

shall be inserted, namely :––

“Provided that the interest on tax payable in respect of supplies

made during a tax period and declared in the return for the said

period furnished after the due date in accordance with the

provisions of section 39, except where such return is furnished

after commencement of any proceedings under section 73 or

section 74 in respect of the said period, shall be levied on that

portion of the tax that is paid by debiting the electronic cash

ledger.”.

101.

Amendment of section 52.—In section 52 of the Central

Goods and Services Tax Act,—

(a) in sub-section (4), the following provisos shall be inserted,

namely :––

“Provided that the Commissioner may, for reasons to be

recorded in writing, by notification, extend the time limit for

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furnishing the statement for such class of registered persons

as may be specified therein :

Provided further that any extension of time limit notified by

the Commissioner of State tax or the Commissioner of

Union territory tax shall be deemed to be notified by the

Commissioner.” ;

(b) in sub-section (5), the following provisos shall be inserted,

namely :––

“Provided that the Commissioner may, on the

recommendations of the Council and for reasons to be

recorded in writing, by notification, extend the time limit for

furnishing the annual statement for such class of registered

persons as may be specified therein :

Provided further that any extension of time limit notified by

the Commissioner of State tax or the Commissioner of

Union territory tax shall be deemed to be notified by the

Commissioner.”.

102.

Insertion of new section 53A.—After section 53 of the

Central Goods and Services Tax Act, the following section shall be

inserted, namely :––

“53A.

Transfer of certain amounts.—Where any

amount has been transferred from the electronic cash ledger

under this Act to the electronic cash ledger under the State

Goods and Services Tax Act or the Union territory Goods

and Services Tax Act, the Government shall, transfer to

the State tax account or the Union territory tax account, an

amount equal to the amount transferred from the electronic

cash ledger, in such manner and within such time as may

be prescribed.”.

103.

Amendment of section 54.—In section 54 of the Central

Goods and Services Tax Act, after sub-section (8), the following sub-

section shall be inserted, namely :––

“(8A) The Government may disburse the refund of the

State tax in such manner as may be prescribed.”.

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104.

Amendment of section 95.—In section 95 of the Central

Goods and Services Tax Act,–

(i) in clause (a),––

(a) after the words “Appellate Authority”, the words “or

the National Appellate Authority” shall be inserted ;

(b) after the words and figures “of section 100”, the

words, figures and letter “or of section 101C” shall be

inserted ;

(ii) after clause (e), the following clause shall be inserted,

namely :––

‘(f) “National Appellate Authority” means the National

Appellate Authority for Advance Ruling referred to in section

101A.’.

105.

Insertion of new sections 101A, 101B and 101C.—After

section 101 of the Central Goods and Services Tax Act, the following

sections shall be inserted, namely :––

“101A.

Constitution of National Appellate Authority

for Advance Ruling.—(1) The Government shall, on the

recommendations of the Council, by notification, constitute,

with effect from such date as may be specified therein, an

Authority known as the National Appellate Authority for

Advance Ruling for hearing appeals made under section

101B.

(2) The National Appellate Authority shall consist of—

(i) the President, who has been a Judge of the Supreme Court

or is or has been the Chief Justice of a High Court, or is

or has been a Judge of a High Court for a period not less

than five years ;

(ii) a Technical Member (Centre) who is or has been a member

of Indian Revenue (Customs and Central Excise) Service,

Group A, and has completed at least fifteen years of service

in Group A ;

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(iii) a Technical Member (State) who is or has been an officer

of the State Government not below the rank of Additional

Commissioner of Value Added Tax or the Additional

Commissioner of State tax with at least three years of

experience in the administration of an existing law or the

State Goods and Services Tax Act or in the field of finance

and taxation.

(3) The President of the National Appellate Authority shall be

appointed by the Government after consultation with the Chief Justice

of India or his nominee :

Provided that in the event of the occurrence of any vacancy in

the office of the President by the reason of his death, resignation or

otherwise, the senior most Member of the National Appellate Authority

shall act as the President until the date on which a new President,

appointed in accordance with the provisions of this Act to fill such

vacancy, enters upon his office :

Provided further that where the President is unable to discharge

his functions owing to absence, illness or any other cause, the senior

most Member of the National Appellate Authority shall discharge the

functions of the President until the date on which the President resumes

his duties.

(4) The Technical Member (Centre) and Technical Member (State)

of the National Appellate Authority shall be appointed by the Government

on the recommendations of a Selection Committee consisting of such

persons and in such manner as may be prescribed.

(5) No appointment of the Members of the National Appellate

Authority shall be invalid merely by the reason of any vacancy or

defect in the constitution of the Selection Committee.

(6) Before appointing any person as the President or Members of

the National Appellate Authority, the Government shall satisfy itself

that such person does not have any financial or other interests which

are likely to prejudicially affect his functions as such President or

Member.

(7) The salary, allowances and other terms and conditions of

service of the President and the Members of the National Appellate

Authority shall be such as may be prescribed :

Provided that neither salary and allowances nor other terms and

conditions of service of the President or Members of the National

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Appellate Authority shall be varied to their disadvantage after their

appointment.

(8) The President of the National Appellate Authority shall hold

office for a term of three years from the date on which he enters upon

his office, or until he attains the age of seventy years, whichever is

earlier and shall also be eligible for reappointment.

(9) The Technical Member (Centre) or Technical Member (State)

of the National Appellate Authority shall hold office for a term of five

years from the date on which he enters upon his office, or until he

attains the age of sixty-five years, whichever is earlier and shall also

be eligible for reappointment.

(10) The President or any Member may, by notice in writing

under his hand addressed to the Government, resign from his office :

Provided that the President or Member shall continue to hold

office until the expiry of three months from the date of receipt of such

notice by the Government, or until a person duly appointed as his

successor enters upon his office or until the expiry of his term of

office, whichever is the earliest.

(11) The Government may, after consultation with the Chief Justice

of India, remove from the office such President or Member, who—

(a) has been adjudged an insolvent ; or

(b) has been convicted of an offence which, in the opinion of

such Government involves moral turpitude ; or

such President or Member ; or

(d) has acquired such financial or other interest as is likely to

affect prejudicially his functions as such President or

Member ; or

(e) has so abused his position as to render his continuance in

office prejudicial to the public interest :

Provided that the President or the Member shall not be

removed on any of the grounds specified in clauses (d) and

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(e), unless he has been informed of the charges against

him and has been given an opportunity of being heard.

(12) Without prejudice to the provisions of sub-section (11), the

President and Technical Members of the National Appellate Authority

shall not be removed from their office except by an order made by the

Government on the ground of proven misbehaviour or incapacity after

an inquiry made by a Judge of the Supreme Court nominated by the

Chief Justice of India on a reference made to him by the Government

and such President or Member had been given an opportunity of being

heard.

(13) The Government, with the concurrence of the Chief Justice

of India, may suspend from office, the President or Technical

Members of the National Appellate Authority in respect of whom a

reference has been made to the Judge of the Supreme Court under

sub-section (12).

(14) Subject to the provisions of article 220 of the Constitution,

the President or Members of the National Appellate Authority, on

ceasing to hold their office, shall not be eligible to appear, act or plead

before the National Appellate Authority where he was the President

or, as the case may be, a Member.

101B.

Appeal to National Appellate Authority.—(1)

Where, in respect of the questions referred to in sub-section

(2) of section 97, conflicting Advance Rulings are given by

the Appellate Authorities of two or more States or Union

territories or both under sub-section (1) or sub-section (3) of

section 101, any officer authorised by the Commissioner or

an applicant, being distinct person referred to in section 25

aggrieved by such Advance Ruling, may prefer an appeal to

National Appellate Authority :

Provided that the officer shall be from the States in which

such Advance Rulings have been given.

(2) Every appeal under this section shall be filed within a period

of thirty days from the date on which the ruling sought to be appealed

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against is communicated to the applicants, concerned officers and

jurisdictional officers :

Provided that the officer authorised by the Commissioner may

file appeal within a period of ninety days from the date on which the

ruling sought to be appealed against is communicated to the concerned

officer or the jurisdictional officer :

Provided further that the National Appellate Authority may, if it

is satisfied that the appellant was prevented by a sufficient cause from

presenting the appeal within the said period of thirty days, or as the

case may be, ninety days, allow such appeal to be presented within a

further period not exceeding thirty days.

Explanation :––For removal of doubts, it is clarified that the period

of thirty days or as the case may be, ninety days shall

be counted from the date of communication of the

last of the conflicting rulings sought to be appealed

against.

(3) Every appeal under this section shall be in such form,

accompanied by such fee and verified in such manner as may be

prescribed.

101C.

Order of National Appellate Authority.—(1) The

National Appellate Authority may, after giving an opportunity

of being heard to the applicant, the officer authorised by the

Commissioner, all Principal Chief Commissioners, Chief

Commissioners of Central tax and Chief Commissioner and

Commissioner of State tax of all States and Chief

Commissioner and Commissioner of Union territory tax of

all Union territories, pass such order as it thinks fit, confirming

or modifying the rulings appealed against.

(2) If the members of the National Appellate Authority differ in

opinion on any point, it shall be decided according to the opinion of the

majority.

(3) The order referred to in sub-section (1) shall be passed as far

as possible within a period of ninety days from the date of filing of the

appeal under section 101B.

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(4) A copy of the Advance Ruling pronounced by the National

Appellate Authority shall be duly signed by the Members and certified

in such manner as may be prescribed and shall be sent to the applicant,

the officer authorised by the Commissioner, the Board, the Chief

Commissioner and Commissioner of State tax of all States and Chief

Commissioner and Commissioner of Union territory tax of all Union

territories and to the Authority or Appellate Authority, as the case may

be, after such pronouncement.”.

106.

Amendment of section 102.—In section 102 of the Central

Goods and Services Tax Act, in the opening portion,—

(a) after the words “Appellate Authority”, at both the places

where they occur, the words “or the National Appellate

Authority” shall be inserted ;

(b) after the words and figures “or section 101”, the words,

figures and letter “or section 101C, respectively,” shall be

inserted ;

Authority or the Appellate Authority” shall be substituted.

107.

Amendment of section 103.—In section 103 of the Central

Goods and Services Tax Act,––

(i) after sub-section (1), the following sub-section shall be

inserted, namely :––

“(1A) The Advance Ruling pronounced by the National

Appellate Authority under this Chapter shall be binding

on—

(a) the applicants, being distinct persons, who had sought

the ruling under sub-section (1) of section 101B and all

registered persons having the same Permanent Account

Number issued under the Income-tax Act, 1961 (43

of 1961) ;

(b) the concerned officers and the jurisdictional officers in

respect of the applicants referred to in clause (a) and

the registered persons having the same Permanent

Account Number issued under the Income-tax Act,

1961 (43 of 1961).” ;

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(ii) in sub-section (2), after the words, brackets and figure “in

sub-section (1)”, the words, brackets, figure and letter “and

sub-section (1A)” shall be inserted.

108.

Amendment of section 104.—In section 104 of the Central

Goods and Services Tax Act, in sub-section (1),––

(a) after the words “Authority or the Appellate Authority”, the

words “or the National Appellate Authority” shall be

inserted ;

(b) after the words and figures “of section 101”, the words,

figures and letter “or under section 101C” shall be inserted.

109.

Amendment of section 105.—In section 105 of the Central

Goods and Services Tax Act,––

(a) for the marginal heading, the following marginal heading

shall be substituted, namely :––

“Powers of Authority, Appellate Authority and National

Appellate Authority.” ;

(b) in sub-section (1), after the words “Appellate Authority”,

the words “or the National Appellate Authority” shall be

inserted ;

the words “or the National Appellate Authority” shall be

inserted.

110.

Amendment of section 106.—In section 106 of the Central

Goods and Services Tax Act,––

(a) for the marginal heading, the following marginal heading

shall be substituted, namely :––

“Procedure of Authority, Appellate Authority and National

Appellate Authority.” ;

(b) after the words “Appellate Authority”, the words “or the

National Appellate Authority” shall be inserted.

111.

Amendment of section 168.—In section 168 of the Central

Goods and Services Tax Act, in sub-section (2), after the word and

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figures “section 39,”, the words, brackets and figures “sub-section (1)

of section 44, sub-sections (4) and (5) of section 52,” shall be inserted.

112.

Amendment of section 171.—In section 171 of the Central

Goods and Services Tax Act, after sub-section (3), the following shall

be inserted, namely :––

‘(3A) Where the Authority referred to in sub-section (2),

after holding examination as required under the said sub-

section comes to the conclusion that any registered person

has profiteered under sub-section (1), such person shall be

liable to pay penalty equivalent to ten per cent of the amount

so profiteered :

Provided that no penalty shall be leviable if the profiteered

amount is deposited within thirty days of the date of passing

of the order by the Authority.

Explanation :—For the purposes of this section, the expression

“profiteered” shall mean the amount determined on

account of not passing the benefit of reduction in rate

of tax on supply of goods or services or both or the

benefit of input tax credit to the recipient by way of

commensurate reduction in the price of the goods or

services or both.’.

113.

Amendment of notification number G.S.R. 674(E) issued

under sub-section (1) of section 11 of Central Goods and Services

Tax Act, retrospectively.—(1) In the notification of the Government of

India in the Ministry of Finance (Department of Revenue) number

G.S.R. 674(E), dated the 28th June, 2017, issued by the Central

Government on the recommendations of the Council, under sub-section

(1) of section 11 of the Central Goods and Services Tax Act, 2017, (12

of 2017) in the Schedule, after S. No. 103 and the entries relating

thereto, the following S. No. and the entries shall be inserted and shall

deemed to have been inserted retrospectively with effect from the 1st

day of July, 2017, namely :–

————————————————————————————

(1)

(2)

(3)

————————————————————————————

“103A

Uranium Ore Concentrate”.

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(2) For the purposes of sub-section (1), the Central Government

shall have and shall be deemed to have the power to amend the

notification referred to in sub-section (1) with retrospective effect as

if the Central Government had the power to amend the said notification

under sub-section (1) of section 11 of the said Act, retrospectively, at

all material times.

(3) No refund shall be made of all such tax which has been

collected, but which would not have been so collected, if the notification

referred to in sub-section (1) had been in force at all material times.

Integrated Goods and Services Tax

114.

Insertion of new section 17A.—After section 17 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017) the following

section shall be inserted, namely :–

“17A. Transfer of certain amounts.—Where any amount

has been transferred from the electronic cash ledger under

this Act to the electronic cash ledger under the State Goods

and Services Tax Act or the Union Territory Goods and

Services Tax Act, the Government shall transfer to the

State tax account or the Union territory tax account, an

amount equal to the amount transferred from the electronic

cash ledger, in such manner and within such time, as may

be prescribed.”.

115.

Amendment of notification number G.S.R. 667(E) issued

under subsection (1) of section 6 of Integrated Goods and Services

Tax Act, retrospectively.—(1) In the notification of the Government of

India in the Ministry of Finance (Department of Revenue) number

G.S.R. 667(E), dated the 28th June, 2017, issued by the Central

Government on the recommendations of the Council, under sub-section

(1) of section 6 of the Integrated Goods and Services Tax Act, 2017

(13 of 2017) in the Schedule, after S. No. 103 and the entries relating

thereto, the following S. No. and the entries shall be inserted and shall

deemed to have been inserted retrospectively with effect from the 1st

day of July, 2017, namely :—

————————————————————————————

(1)

(2)

(3)

————————————————————————————

“103A

Uranium Ore Concentrate”.

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(2) For the purposes of sub-section (1), the Central Government

shall have and shall be deemed to have the power to amend the

notification referred to in sub-section (1) with retrospective effect as

if the Central Government had the power to amend the said notification

under sub-section (1) of section 6 of the said Act, retrospectively, at

all material times.

(3) No refund shall be made of all such tax which has been

collected, but which would not have been so collected, if the notification

referred to in sub-section (1) had been in force at all material times.

Union Territory Goods and Services Tax

116.

Amendment of notification number G.S.R. 711(E) issued

under sub-section (1) of section 8 of Union Territory Goods and

Services Tax Act, retrospectively.—(1) In the notification of the

Government of India in the Ministry of Finance (Department of

Revenue) number G.S.R. 711(E), dated the 28th June, 2017, (14 of

2017) issued by the Central Government on the recommendations of

the Council, under sub-section (1) of section 8 of the Union Territory

Goods and Services Tax Act, 2017, in the Schedule, after S. No. 103

and the entries relating thereto, the following S. No. and the entries

shall be inserted and shall deemed to have been inserted retrospectively

with effect from the 1st day of July, 2017, namely :–

————————————————————————————

(1)

(2)

(3)

————————————————————————————

“103A

Uranium Ore Concentrate”.

————————————————————————————

(2) For the purposes of sub-section (1), the Central Government

shall have and shall be deemed to have the power to amend the

notification referred to in sub-section (1) with retrospective effect as

if the Central Government had the power to amend the said notification

under sub-section (1) of section 8 of the said Act, retrospectively, at

all material times.

(3) No refund shall be made of all such tax which has been

collected, but which would not have been so collected, if the notification

referred to in sub-section (1) had been in force at all material times.

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Service Tax

117.

Special provision for retrospective exemption from

service tax on service by way of grant of liquor licence.—(1)

Notwithstanding anything contained in section 66B of Chapter V of the

Finance Act, 1994 (32 of 1994) as it stood prior to its omission vide

section 173 of the Central Goods and Services Tax Act, 2017 with

effect from the 1st day of July, 2017 (12 of 2017) (hereinafter referred

to as the said Chapter), no service tax shall be levied or collected in

respect of taxable service provided or agreed to be provided by the

State Government by way of grant of liquor licence, against

consideration in the form of licence fee or application fee, by whatever

name called, during the period commencing from the 1st day of April,

2016 and ending with the 30th day of June, 2017 (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, had sub-section

(1) been in force at all material times :

Provided that 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 (No. 2) Bill, 2019 receives the assent of the President.

(3) Notwithstanding the omission of the said Chapter, the provisions

of the said Chapter shall apply for refund under this section

retrospectively as if the said Chapter had been in force at all material

times.

118.

Special provision for retrospective exemption from

service tax in certain cases relating to services provided by Indian

Institutes of Management to students.—(1) Notwithstanding anything

contained in section 66, as it stood prior to the 1st day of July, 2012,

or in section 66B, as it stood prior to the 1st day of July, 2017, of

Chapter V of the Finance Act, 1994 (32 of 1994) as it stood prior to

its omission vide section 173 of the Central Goods and Services Tax

Act, 2017 (12 of 2017) (hereinafter referred to as the said Chapter),

no service tax shall be levied or collected during the period commencing

from the 1st day of July, 2003 and ending with the 31st day of March,

2016 (both days inclusive), in respect of taxable services provided or

agreed to be provided by the Indian Institutes of Management to the

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students as per the guidelines of the Central Government, by way of

the following educational programmes, except Executive Development

Programme, namely :—

(a) two years full time Post Graduate Programmes in

Management for the Post Graduate Diploma in Management,

to which admissions are made on the basis of Common

Admission Test conducted by the Indian Institute of

Management ;

(b) fellow programme in Management ;

(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 :

Provided that 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 (No. 2) Bill, 2019 receives the assent of the President.

(3) Notwithstanding the omission of the said Chapter, the provisions

of the said Chapter shall apply for refund under this section

retrospectively as if the said Chapter had been in force at all material

times.

119.

Special provision for retrospective exemption from

service tax in certain cases relating to long term lease of plots for

development

infrastructure

for

financial

business.—

(1) Notwithstanding anything contained in section 66B of Chapter V of

the Finance Act, 1994 (32 of 1994) as it stood prior to its omission vide

section 173 of the Central Goods and Services Tax Act, 2017 (12 of

2017) (hereinafter referred to as the said Chapter), no service tax shall

be levied or collected on upfront amount, called as premium, salami,

cost, price, development charges or by any other name, payable in

respect of service by way of granting long term lease of thirty years

or more of plots for development of infrastructure for financial business,

provided or agreed to be provided by the State Government Industrial

Development Corporations or Undertakings or by any other entity having

fifty per cent. or more of the ownership of the Central Government or

the State Government or the Union territory, either directly or through

an entity which is wholly owned by the Central Government or the

State Government or the Union territory, to the developers in any

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industrial or financial business area during the period commencing

from the 1st day of October, 2013 and ending with the 30th day of

June, 2017 (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, had sub-section (1)

been in force at all material times :

Provided that 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 (No. 2) Bill, 2019 receives assent of the President.

(3) Notwithstanding the omission of the said Chapter, the provisions

of the said Chapter shall apply for refund under this section

retrospectively as if the said Chapter had been in force at all material

times.

CHAPTER V

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

120.

Short title and commencement.—(1) This Scheme shall

be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme,

2019 (hereafter in this Chapter referred to as the “Scheme”).

(2) It shall come into force on such date as the Central Government

may, by notification in the Official Gazette, appoint.

121.

Definitions.—In this Scheme, unless the context otherwise

requires,—

(a) “amount declared” means the amount declared by the

declarant under section 125 ;

(b) “amount estimated” means the amount estimated by the

designated committee under section 127 ;

recoverable as arrears of duty under the indirect tax

enactment, on account of—

(i) no appeal having been filed by the declarant against

an order or an order in appeal before expiry of the

period of time for filing appeal ; or

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(ii) an order in appeal relating to the declarant attaining

finality ; or

(iii) the declarant having filed a return under the indirect

tax enactment on or before the 30th day of June,

2019, wherein he has admitted a tax liability but not

paid it ;

(d) “amount of duty” means the amount of central excise duty,

the service tax and the cess payable under the indirect tax

enactment ;

(e) “amount payable” means the final amount payable by the

declarant as determined by the designated committee and

as indicated in the statement issued by it, in order to be

eligible for the benefits under this Scheme and shall be

calculated as the amount of tax dues less the tax relief ;

(f ) “appellate forum” means the Supreme Court or the High

Court or the Customs, Excise and Service Tax Appellate

Tribunal or the Commissioner ( Appeals) ;

(g) “audit” means any scrutiny, verification and checks carried

out under the indirect tax enactment, other than an enquiry

or investigation, and will commence when a written

intimation from the central excise officer regarding

conducting of audit is received ;

(h) “declarant” means a person who is eligible to make a

declaration and files such declaration under section 125 ;

(i) “declaration” means the declaration filed under section 125 ;

(j) “departmental appeal” means the appeal filed by a central

excise officer authorised to do so under the indirect tax

enactment, before the appellate forum ;

(k) “designated committee” means the committee referred to

in section 126 ;

(l) “discharge certificate” means the certificate issued by the

designated committee under section 127 ;

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(m) “enquiry or investigation”, under any of the indirect tax

enactment, shall include the following actions, namely :—

(i) search of premises ;

(ii) issuance of summons ;

(iii) requiring the production of accounts, documents or

other evidence ;

(iv) recording of statements ;

(n) “indirect tax enactment” means the enactments specified

in section 122 ;

(o) “order” means an order of determination under any of the

indirect tax enactment, passed in relation to a show cause

notice issued under such indirect tax enactment ;

(p) “order in appeal” means an order passed by an appellate

forum with respect to an appeal filed before it ;

(q) “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) the Government ;

(ix) a local authority ;

(x) an assessee as defined in rule 2 of the Central Excise

Rules, 2002 ;

(xi) every artificial juridical person, not falling within any

of the preceding clauses ;

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(r) “quantified”, with its cognate expression, means a written

communication of the amount of duty payable under the

indirect tax enactment ;

(s) “statement” means the statement issued by the designated

committee under section 127 ;

(t) “tax relief” means the amount of relief granted under

section 124 ;

(u) all other words and expressions used in this Scheme, but

not defined, shall have the same meaning as assigned to

them in the indirect tax enactment and in case of any

conflict between two or more such meanings in any indirect

tax enactment, the meaning which is more congruent with

the provisions of this Scheme shall be adopted.

122.

Application of Scheme to indirect tax enactments.—This

Scheme shall be applicable to the following enactments, namely :—

(a) the Central Excise Act, 1944 (1 of 1944) or the Central

Excise Tariff Act, 1985 (5 of 1986) or Chapter V of the

Finance Act, 1994 (32 of 1994) and the rules made

thereunder ;

(b) the following Acts, namely :—

(i) the Agricultural Produce Cess Act,1940 (27 of 1940) ;

(ii) the Coffee Act, 1942 (7 of 1942) ;

(iii) the Mica Mines Labour Welfare Fund Act, 1946 (22

of 1946) ;

(iv) the Rubber Act, 1947 (24 of 1947) ;

(v) the Salt Cess Act, 1953 (49 of 1953) ;

(vi) the Medicinal and Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955) ;

(vii) the Additional Duties of Excise (Goods of Special

Importance) Act, 1957 (58 of 1957) ;

(viii) the Mineral Products (Additional Duties of Excise

and Customs) Act, 1958 (57 of 1958) ;

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(ix) the Sugar (Special Excise Duty) Act, 1959 (58 of

1959) ;

(x) the Textiles Committee Act, 1963 (41 of 1963) ;

(xi) the Produce Cess Act, 1966 (15 of 1966) ;

(xii) the Limestone and Dolomite Mines Labour Welfare

Fund Act, 1972 (62 of 1972) ;

(xiii) the Coal Mines (Conservation and Development) Act,

1974 (28 of 1974) ;

(xiv) the Oil Industry (Development) Act, 1974 (47 of 1974) ;

(xv) the Tobacco Cess Act, 1975 (26 of 1975) ;

(xvi) the Iron Ore Mines, Manganese Ore Mines and

Chrome Ore Mines Labour Welfare Cess Act, 1976

(55 of 1976) ;

(xvii) the Bidi Workers Welfare Cess Act, 1976 (56 of 1976) ;

(xviii) the Additional Duties of Excise (Textiles and Textile

Articles) Act, 1978 (40 of 1978) ;

(xix) the Sugar Cess Act, 1982 (3 of 1982) ;

(xx) the Jute Manufacturers Cess Act, 1983 (28 of 1983) ;

(xxi) the Agricultural and Processed Food Products Export

Cess Act, 1985 (2 of 1986) ;

(xxii) the Spices Cess Act, 1986 (11 of 1986) ;

(xxiii) the Finance Act, 2004 (22 of 2004) ;

(xxiv) the Finance Act, 2007 (17 of 2007) ;

(xxv) the Finance Act, 2015 (20 of 2015) ;

(xxvi) the Finance Act, 2016 (28 of 2016) ;

notification in the Official Gazette, specify.

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123.

Tax dues.—For the purposes of the Scheme, “tax dues”

means—

(a) where—

(i) a single appeal arising out of an order is pending as on

the 30th day of June, 2019 before the appellate forum,

the total amount of duty which is being disputed in the

said appeal ;

(ii) more than one appeal arising out of an order, one by the

declarant and the other being a departmental appeal,

which are pending as on the 30th day of June, 2019

before the appellate forum, the sum of the amount of

duty which is being disputed by the declarant in his

appeal and the amount of duty being disputed in the

departmental appeal :

Provided that nothing contained in the above clauses

shall be applicable where such an appeal has been heard

finally on or before the 30th day of June, 2019.

Illustration 1 : The show cause notice to a declarant was for an amount

of duty of Rs. 1000 and an amount of penalty of

Rs. 100. The order was for an amount of duty of

Rs. 1000 and amount of penalty of Rs. 100. The

declarant files an appeal against this order. The amount

of duty which is being disputed is Rs. 1000 and hence

the tax dues are Rs. 1000.

Illustration 2 : The show cause notice to a declarant was for an amount

of duty of Rs. 1000 and an amount of penalty of

Rs. 100. The order was for an amount of duty of

Rs. 900 and penalty of Rs. 90. The declarant files an

appeal against this order. The amount of duty which is

being disputed is Rs. 900 and hence tax dues are

Rs. 900.

Illustration 3 : The show cause notice to a declarant was for an amount

of duty of Rs. 1000 and an amount of penalty of

Rs. 100. The order was for an amount of duty of

Rs. 900 and penalty of Rs. 90. The declarant files an

appeal against this order of determination. The

departmental appeal is for an amount of duty of

Rs. 100 and penalty of Rs. 10. The amount of duty

which is being disputed is Rs. 900 plus Rs. 100 i. e.

Rs. 1000 and hence tax dues are Rs. 1000.

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Illustration 4 : The show cause notice to a declarant was for an

amount of duty of Rs. 1000. The order was for an

amount of duty of Rs. 1000. The declarant files an

appeal against this order of determination. The first

appellate authority reduced the amount of duty to

Rs. 900. The declarant files a second appeal. The

amount of duty which is being disputed is Rs. 900 and

hence tax dues are Rs. 900 ;

(b) where a show cause notice under any of the indirect tax

enactment has been received by the declarant on or before

the 30th day of June, 2019, then, the amount of duty stated

to be payable by the declarant in the said notice :

Provided that if the said notice has been issued to the

declarant and other persons making them jointly and

severally liable for an amount, then, the amount indicated

in the said notice as jointly and severally payable shall be

taken to be the amount of duty payable by the declarant ;

the declarant, the amount of duty payable under any of the

indirect tax enactment which has been quantified on or

before the 30th day of June, 2019 ;

(d) where the amount has been voluntarily disclosed by the

declarant, then, the total amount of duty stated in the

declaration ;

(e) where an amount in arrears relating to the declarant is due,

the amount in arrears.

124.

Relief available under Scheme.—(1) Subject to the

conditions specified in sub-section (2), the relief available to a declarant

under this Scheme shall be calculated as follows :—

(a) where the tax dues are relatable to a show cause notice or

one or more appeals arising out of such notice which is

pending as on the 30th day of June, 2019, and if the amount

of duty is,—

(i) rupees fifty lakhs or less, then, seventy per cent of

the tax dues ;

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(ii) more than rupees fifty lakhs, then, fifty per cent of

the tax dues ;

(b) where the tax dues are relatable to a show cause notice

for late fee or penalty only, and the amount of duty in the

said notice has been paid or is nil, then, the entire amount

of late fee or penalty ;

and,—

(i) the amount of duty is, rupees fifty lakhs or less, then,

sixty per cent of the tax dues ;

(ii) the amount of duty is more than rupees fifty lakhs,

then, forty per cent of the tax dues ;

(iii) in a return under the indirect tax enactment, wherein

the declarant has indicated an amount of duty as

payable but not paid it and the duty amount indicated

is,—

(A) rupees fifty lakhs or less, then, sixty per cent of

the tax dues ;

(B) amount indicated is more than rupees fifty lakhs,

then, forty per cent of the tax dues ;

(d) where the tax dues are linked to an enquiry, investigation

or audit against the declarant and the amount quantified on

or before the 30th day of June, 2019 is—

(i) rupees fifty lakhs or less, then, seventy per cent of the

tax dues ; (ii) more than rupees fifty lakhs, then, fifty

per cent of the tax dues ;

(e) where the tax dues are payable on account of a voluntary

disclosure by the declarant, then, no relief shall be available

with respect to tax dues.

(2) The relief calculated under sub-section (1) shall be subject to

the condition that any amount paid as predeposit at any stage of

appellate proceedings under the indirect tax enactment or as deposit

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during enquiry, investigation or audit, shall be deducted when issuing

the statement indicating the amount payable by the declarant :

Provided that if the amount of predeposit or deposit already paid

by the declarant exceeds the amount payable by the declarant, as

indicated in the statement issued by the designated committee, the

declarant shall not be entitled to any refund.

125.

Declaration under Scheme.—(1) All persons shall be

eligible to make a declaration under this Scheme except the following,

namely :—

(a) who have filed an appeal before the appellate forum and

such appeal has been heard finally on or before the 30th

day of June, 2019 ;

(b) who have been convicted for any offence punishable under

any provision of the indirect tax enactment for the matter

for which he intends to file a declaration ;

tax enactment and the final hearing has taken place on or

before the 30th day of June, 2019 ;

(d) who have been issued a show cause notice under indirect

tax enactment for an erroneous refund or refund ;

(e) who have been subjected to an enquiry or investigation or

audit and the amount of duty involved in the said enquiry

or investigation or audit has not been quantified on or before

the 30th day of June, 2019 ;

(f) a person making a voluntary disclosure,—

(i) after being subjected to any enquiry or investigation

or audit ; or

(ii) having filed a return under the indirect tax enactment,

wherein he has indicated an amount of duty as

payable, but has not paid it ;

(g) who have filed an application in the Settlement Commission

for settlement of a case ;

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(h) persons seeking to make declarations with respect to

excisable goods set forth in the Fourth Schedule to the

Central Excise Act, 1944 (1 of 1944).

(2) A declaration under sub-section (1) shall be made in such

electronic form as may be prescribed.

126.

Verification of declaration by designated committee.—

(1) The designated committee shall verify the correctness of the

declaration made by the declarant under section 125 in such manner

as may be prescribed :

Provided that no such verification shall be made in case where

a voluntary disclosure of an amount of duty has been made by the

declarant.

(2) The composition and functioning of the designated committee

shall be such as may be prescribed.

127.

Issue of statement by designated committee.—(1) Where

the amount estimated to be payable by the declarant, as estimated by

the designated committee, equals the amount declared by the declarant,

then, the designated committee shall issue in electronic form, a statement,

indicating the amount payable by the declarant, within a period of sixty

days from the date of receipt of the said declaration.

(2) Where the amount estimated to be payable by the declarant,

as estimated by the designated committee, exceeds the amount declared

by the declarant, then, the designated committee shall issue in electronic

form, an estimate of the amount payable by the declarant within thirty

days of the date of receipt of the declaration.

(3) After the issue of the estimate under sub-section (2), the

designated committee shall give an opportunity of being heard to the

declarant, if he so desires, before issuing the statement indicating the

amount payable by the declarant :

Provided that on sufficient cause being shown by the declarant,

only one adjournment may be granted by the designated committee.

(4) After hearing the declarant, a statement in electronic form

indicating the amount payable by the declarant, shall be issued within

a period of sixty days from the date of receipt of the declaration.

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(5) The declarant shall pay electronically through internet banking,

the amount payable as indicated in the statement issued by the designated

committee, within a period of thirtydays from the date of issue of such

statement.

(6) Where the declarant has filed an appeal or reference or a

reply to the show cause notice against any order or notice giving rise

to the tax dues, before the appellate forum, other than the Supreme

Court or the High Court, then, notwithstanding anything contained in

any other provisions of any law for the time being in force, such appeal

or reference or reply shall be deemed to have been withdrawn.

(7) Where the declarant has filed a writ petition or appeal or

reference before any High Court or the Supreme Court against any

order in respect of the tax dues, the declarant shall file an application

before such High Court or the Supreme Court for withdrawing such

writ petition, appeal or reference and after withdrawal of such writ

petition, appeal or reference with the leave of the Court, he shall

furnish proof of such withdrawal to the designated committee, in such

manner as may be prescribed, along with the proof of payment referred

to in sub-section (5).

(8) On payment of the amount indicated in the statement of the

designated committee and production of proof of withdrawal of appeal,

wherever applicable, the designated committee shall issue a discharge

certificate in electronic form, within thirty days of the said payment

and production of proof.

128.

Rectification of errors. —Within thirty days of the date

of issue of a statement indicating the amount payable by the declarant,

the designated committee may modify its order only to correct an

arithmetical error or clerical error, which is apparent on the face of

record, on such error being pointed out by the declarant or suo motu,

by the designated committee.

129.

Issue of discharge certificate to be conclusive of matter

and time period.—(1) Every discharge certificate issued under section

126 with respect to the amount payable under this Scheme shall be

conclusive as to the matter and time period stated therein, and—

(a) the declarant shall not be liable to pay any further duty,

interest, or penalty with respect to the matter and time

period covered in the declaration ;

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(b) the declarant shall not be liable to be prosecuted under the

indirect tax enactment with respect to the matter and time

period covered in the declaration ;

shall be reopened in any other proceeding under the indirect

tax enactment.

(2) Notwithstanding anything contained in sub-section (1),—

(a) no person being a party in appeal, application, revision or

reference shall contend that the central excise officer has

acquiesced in the decision on the disputed issue by issuing

the discharge certificate under this scheme ;

(b) the issue of the discharge certificate with respect to a

matter for a time period shall not preclude the issue of a

show cause notice,—

(i) for the same matter for a subsequent time period ; or

(ii) for a different matter for the same time period ;

particular furnished in the declaration is subsequently found

to be false, within a period of one year of issue of the

discharge certificate, it shall be presumed as if the

declaration was never made and proceedings under the

applicable indirect tax enactment shall be instituted.

130.

Restrictions of Scheme.—(1) Any amount paid under this

Scheme,—

(a) shall not be paid through the input tax credit account under

the indirect tax enactment or any other Act ;

(b) shall not be refundable under any circumstances ;

other Act,—

(i) be taken as input tax credit ; or

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(ii) entitle any person to take input tax credit, as a

recipient, of the excisable goods or taxable services,

with respect to the matter and time period covered in

the declaration.

(2) In case any predeposit or other deposit already paid exceeds

the amount payable as indicated in the statement of the designated

committee, the difference shall not be refunded.

131.

Removal of doubts.—For the removal of doubts, it is hereby

declared that, save as otherwise expressly provided in sub-section (1)

of section 124, nothing contained in this Scheme shall be construed as

conferring any benefit, concession or immunity on the declarant in any

proceedings other than those in relation to the matter and time period

to which the declaration has been made.

132.

Power to make rules.—(1) The Central Government may,

by notification in the Official Gazette, make rules for carrying out the

provisions of this Scheme.

(2) 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 in which a declaration may be made and the

manner in which such declaration may be verified ;

(b) the manner of constitution of the designated committee and

its rules of procedure and functioning ;

the declarant and the procedure relating thereto ;

(d) the form and manner of making the payment by the declarant

and the intimation regarding the withdrawal of appeal ;

(e) the form and manner of the discharge certificate which

may be granted to the declarant ;

(f) the manner in which the instructions may be issued and

published ;

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(g) any other matter which is to be, or may be, prescribed, or

in respect of which provision is to be made, by rules.

(3) The Central Government shall cause every rule made under

this Scheme to 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 in 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.

133.

Power to issue orders, instructions, etc.—(1) The Central

Board of Indirect Taxes and Customs may, from time to time, issue

such orders, instructions and directions to the authorities, as it may

deem fit, for the proper administration of this Scheme, and such

authorities, and all other persons employed in the execution of this

Scheme shall observe and follow such orders, instructions and directions

Provided that no such orders, instructions or directions shall be

issued so as to require any designated authority to dispose of a particular

case in a particular manner.

(2) Without prejudice to the generality of the foregoing power, the

Central Board of Indirect Taxes and Customs may, if it considers

necessary or expedient so to do, for the purpose of proper and efficient

administration of the Scheme and collection of revenue, issue, from

time to time, general or special orders in respect of any class of cases,

setting forth directions or instructions as to the guidelines, principles or

procedures to be followed by the authorities in the work relating to

administration of the Scheme and collection of revenue and any such

order may, if the said Board is of opinion that it is necessary in the

public interest so to do, be published in the prescribed manner.

134.

Removal of difficulties.—(1) If any difficulty arises in

giving effect to the provisions of this Scheme, the Central Government

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may, by order, not inconsistent with the provisions of this Scheme,

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 this

Scheme come into force.

(2) Every order made under this section shall, as soon as may be

after it is made, be laid before each House of Parliament.

135.

Protection to officers.—(1) No suit, prosecution or other

legal proceeding shall lie against the Central Government or any officer

of the Central Government for anything which is done, or intended to

be done in good faith, in pursuance of this Scheme or any rule made

thereunder.

(2) No proceeding, other than a suit shall be commenced against

the Central Government or any officer of the Central Government for

anything done or purported to have been done in pursuance of this

Scheme, or any rule made thereunder, without giving the Central

Government or such officer a prior notice of not less than one month

in writing of the intended proceeding and of the cause thereof, or after

the expiration of three months from the accrual of such cause.

(3) No proceeding shall be commenced against any officer only

on the ground of subsequent detection of an error in calculating the

amount of duty payable by the declarant, unless there is evidence of

misconduct.

CHAPTER VI

Miscellaneous

PART I

Amendments to the Reserve Bank of India Act, 1934

136.

Commencement of this Part.—The provisions of this Part

shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

137.

Amendment of section 45- IA.—In the Reserve Bank of

India Act, 1934 (2 of 1934) (hereafter in this Part referred to as the

principal Act), in section 45-IA, in sub-section (1), for clause (b), the

following shall be substituted, namely :—

“(b) having the net owned fund of twenty-five lakh rupees

or such other amount, not exceeding hundred crore rupees,

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as the Bank may, by notification in the Official Gazette,

specify :

Provided that the Bank may notify different amounts of net

owned fund for different categories of non-banking financial

companies.”.

138.

Insertion of new sections 45-ID and 45-IE.—After

section 45-IC of the principal Act, the following sections shall be

inserted, namely :—

“45-ID.

Power of Bank to remove directors from

office.—(1) Where the Bank is satisfied that in the public

interest or to prevent the affairs of a non-banking financial

company being conducted in a manner detrimental to the

interest of the depositors or creditors, or financial stability

or for securing the proper management of such company,

it is necessary so to do, the Bank may, by order and for

reasons to be recorded in writing, remove from office, a

director (by whatever name called) of such company, other

than Government owned non-banking financial company

with effect from such date as may be specified in the said

order.

(2)

No order under sub-section (1) shall be made unless the

director concerned has been given a reasonable opportunity

of making a representation to the Bank against the proposed

order :

Provided that if, in the opinion of the Bank, any delay will

be detrimental to the interest of the said company or its

depositors, the Bank may, at the time of giving the aforesaid

opportunity or at any time thereafter, by order direct that,

pending the consideration of the representation, if any, the

director, shall not, with effect from the date of such order––

(a) act as such director of that company ;

(b) in any way, whether directly or indirectly, be concerned

with or take part in the management of that company.

(3) Where any order is made in respect of a director of a

company under sub-section (1), he shall cease to be a

director of that non-banking financial company and shall

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not, in any way, whether directly or indirectly, be concerned

with, or take part in the management of any non-banking

financial company for such period not exceeding five years

at a time as may be specified in the order.

(4) Where an order under sub-section (1) has been made, the

Bank may, by order in writing, appoint a suitable person in place of the

director, who has been so removed from his office, with effect from

such date as may be specified in such order.

(5) Any person appointed under sub-section (4) shall,—

(a) hold office during the pleasure of the Bank and subject

thereto for a period not exceeding three years or such

further periods not exceeding three years at a time ;

(b) not incur any obligation or liability by reason only of his

being a director for anything done or omitted to be done in

good faith in the execution of the duties of his office or in

relation thereto.

(6) Notwithstanding anything contained in any other law for

the time being in force or in any contract, memorandum or

articles of association, on the removal of a director from

office under this section, such director shall not be entitled

to claim any compensation for the loss or termination from

office.

45-IE.

Supersession of Board of directors of non-

banking financial company (other than Government

Company).—(1) Where the Bank is satisfied that in the

public interest or to prevent the affairs of a non-banking

financial company being conducted in a manner detrimental

to the interest of the depositors or creditors, or of the non-

banking financial company (other than Government

Company), or for securing the proper management of such

company or for financial stability, it is necessary so to do,

the Bank may, for reasons to be recorded in writing, by

order, supersede the Board of Directors of such company

for a period not exceeding five years as may be specified

in the order, which may be extended from time to time, so,

however, that the total period shall not exceed five years.

(2) The Bank may, on supersession of the Board of Directors

of the non-banking financial company under sub-section (1),

appoint a suitable person as the Administrator for such

period as it may determine.

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(3) The Bank may issue such directions to the Administrator as

it may deem appropriate and the Administrator shall be

bound to follow such directions.

(4) Upon making the order of supersession of the Board of

Directors of a nonbanking financial company,––

(a)

the chairman, managing director and other directors

shall from the date of supersession of the Board of

Directors vacate their offices ;

(b)

all the powers, functions and duties, which may, by or

under the provisions of this Act or any other law for

the time being in force, be exercised and discharged

by or on behalf of the Board of Directors of such non-

banking financial company or by a resolution passed

in general meeting of such non-banking financial

company, shall, until the Board of Directors of such

company is reconstituted, be exercised and discharged

by the Administrator referred to in sub-section (2).

(5) (a) The Bank may constitute a committee consisting of three

or more members who have experience in law, finance,

banking, administration or accountancy to assist the

Administrator in discharge of his duties.

(b) The committee shall meet at such times and places and

observe such rules of procedure as may be specified by

the Bank.

(6)

The salary and allowances payable to the Administrator

and the members of the committee constituted by the Bank

shall be such as may be specified by the Bank and be paid

by the concerned non-banking financial company.

(7)

On or before the expiration of the period of supersession

of the Board of Directors as specified in the order issued

under sub-section (1), the Administrator of the non-banking

financial company shall facilitate reconstitution of the Board

of Directors of the non-banking financial company.

(8)

Notwithstanding anything contained in any other law for

the time being in force or in any contract, no person shall

be entitled to claim any compensation for the loss or

termination of his office.

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(9) The Administrator referred to in sub-section (2) shall vacate

office immediately after the Board of Directors of the non-

banking financial company has been reconstituted.”.

139.

Insertion of new section 45MAA.—After section 45MA

of the principal Act, the following section shall be inserted, namely :—

“45MAA.

Power to take action against auditors.—

Where any auditor fails to comply with any direction given

or order made by the Bank under section 45MA, the Bank,

may, if satisfied, remove or debar the auditor from exercising

the duties as auditor of any of the Bank regulated entities

for a maximum period of three years, at a time.”.

140.

Insertion of new section 45MBA.—After section 45MB

of the principal Act, the following section shall be inserted, namely :—

‘45MBA. Resolution

non-banking

financial

company.—(1) Without prejudice to any other provision of

this Act or any other law for the time being in force, the

Bank may, if it is satisfied, upon an inspection of the Books

of a non-banking financial company that it is in the public

interest or in the interest of financial stability so to do for

enabling the continuance of the activities critical to the

functioning of the financial system, frame schemes which

may provide for any one or more of the following, namely :—

(a) amalgamation with any other non-banking institution ;

(b) reconstruction of the non-banking financial company ;

units or institutions and vesting viable and non-viable

businesses in separate units or institutions to preserve the

continuity of the activities of that non-banking financial

company that are critical to the functioning of the financial

system and for such purpose establish institutions called

“Bridge Institutions”.

Explanation :—For the purposes of this sub-section, “Bridge

Institutions” mean temporary institutional arrangement

made under the scheme referred to in this sub-section,

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to preserve the continuity of the activities of a non-

banking financial company that are critical to the

functioning of the financial system.

(2) Without prejudice to the generality of the foregoing

provisions, the scheme referred to in sub-section (1) may

provide for––

(a) reduction of the pay and allowances of the chief executive

officer, managing director, chairman or any officer in the

senior management of the non-banking financial company ;

(b) cancellation of all or some of the shares of the non-

banking financial company held by the chief executive

officer, managing director, chairman or any officer in the

senior management of the non-banking financial company

or their relatives ;

company.

(3) The chief executive officer, managing director, chairman or

any officer in the senior management of the non-banking financial

company whose pay and allowances are reduced or the shareholders

whose shares are cancelled under the scheme shall not be entitled to

any compensation.’.

141.

Insetion of new section 45NAA.—After section 45NA of

the principal Act, the following section shall be inserted, namely :—

“45NAA. Power in respect of group companies.—(1)

The Bank may, at any time, direct a non-banking financial

company to annex to its financial statements or furnish

separately, within such time and at such intervals as may be

specified by the Bank, such statements and information

relating to the business or affairs of any group company

of the non-banking financial company as the Bank may

consider necessary or expedient to obtain for the purposes

of this Act.

(2) Notwithstanding anything to the contrary contained in

the Companies Act, 2013 (18 of 2013), the Bank may, at any

time, cause an inspection or audit to be made of any group

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company of a non-banking financial company and its books

of account.

Explanation :––For the purposes of this section,––

(a) “group company” shall mean an arrangement involving two

or more entities related to each other through any of the

following relationships, namely :—

(i) subsidiary—parent (as may be notified by the Bank in

accordance with Accounting Standards) ;

(ii) joint venture (as may be notified by the Bank in

accordance with Accounting Standards) ;

(iii) associate (as may be notified by the Bank in

accordance with Accounting Standards) ;

(iv) promoter-promotee (under the Securities and Exchange

Board of India Act, 1992 (15 of 1992) or the rules or

regulations made thereunder for listed companies) ;

(v) related party ;

(vi) common brand name (that is usage of a registered

brand name of an entity by another entity for business

purposes) ; and

(vii) investment in equity shares of twenty per cent and

above in the entity ;

(b) “Accounting Standards” means the Accounting Standards

notified by the Central Government under section 133, read

with section 469 of the Companies Act, 2013 (18 of 2013)

and sub-section (1) of section 210A of the Companies Act,

1956 (1 of 1956).”.

142.

Amendment of section 58B.—In section 58B of the

principal Act,––

(i) in sub-section (2), for the words “two thousand rupees”

and “one hundred rupees”, the words “one lakh rupees”

and “five thousand rupees” shall respectively be substituted ;

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(ii) in sub-section (4A), for the words “five lakh rupees”, the

words “twenty-five lakh rupees” shall be substituted ;

(iii) in sub-section (4AA), for the words “five thousand rupees”,

the words “ten lakh rupees” shall be substituted ;

(iv) in sub-section (4AAA), for the words “rupees fifty”, the

words “five thousand rupees” shall be substituted ;

(v) in sub-section (5),––

(A) in clause (a), for the words “any deposit”, the words

“any deposit without being authorised so to do or”

shall be substituted ;

(B) in clause (b), for the word, figures and letters “section

45NA”, the word, figures and letter “section 45J”

shall be substituted ;

(vi) in sub-section (6), for the words “two thousand rupees”

and “one hundred rupees”, the words “one lakh rupees”

and “ten thousand rupees” shall respectively be substituted.

143.

Amendment of section 58G.—In section 58G of the

principal Act, in sub-section (1),—

(A) in clause (a), for the words “five thousand”, the words

“twenty-five thousand” shall be substituted ;

(B) in clause (b), for the words “five lakh” and “twenty-five

thousand”, the words “ten lakh” and “one lakh” respectively

shall be substituted.

PART II

Amendment to the Insurance Act, 1938

144.

Amendment of Act 4 of 1938.—In the Insurance Act,

1938, in section 6, after sub-section (2), the following sub-section shall

be inserted, namely :––

“(3) No insurer, being a foreign company engaged in re-insurance

business through a branch established in an International Financial

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Services Centre referred to in sub-section (1) of section 18 of the

Special Economic Zones Act, 2005, (28 of 2005) shall be registered

unless it has net owned funds of not less than rupees one thousand

crore.”.

PART III

Amendment to the Securities Contracts (Regulation) Act, 1956

145.

Commencement of this Part.— The provisions of this Part

shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

146.

Amendment of Act 42 of 1956.—In the Securities

Contracts (Regulation) Act, 1956, in section 23A, in clause (a), for the

words “report to a recognised stock exchange, fails to furnish the

same within the time specified therefor in the listing agreement or

conditions or bye-laws of the recognised stock exchange or who

furnishes”, the words “report to a recognised stock exchange or to the

Board, fails to furnish the same within the time specified therefor in

the listing agreement or conditions or bye-laws of the recognised stock

exchange or the Act or rules made thereunder, or who furnishes” shall

be substituted.

PART IV

Amendment to the Banking Companies (Acquisition and

Transfer of Undertakings) Act, 1970

147.

Commencement of this Part.—The provisions of this Part

shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

148.

Amendment of Act 5 of 1970.—In the Banking Companies

(Acquisition and Transfer of Undertakings) Act, 1970, in section 9, in

sub-section (3), for clause (a), the following clause shall be substituted,

namely :—

‘(a) not more than five whole-time directors to be appointed by

the Central Government after consultation with the Reserve

Bank :

Provided that the Central Government, may, after

consultation with the Reserve Bank, by notification published

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in the Official Gazette, post a whole-time director so

appointed to any other corresponding new bank.

Explanation :—For the purposes of this clause, the expression

“corresponding new bank” shall include a

“corresponding new bank” as defined in clause (b) of

section 2 of the Banking Companies (Acquisition and

Transfer of Undertakings) Act, 1980 ;’.

PART V

Amendment to the General Insurance Business

(Nationalisation) Act, 1972

149.

Amendment of Act 57 of 1972.—In the General Insurance

Business (Nationalisation) Act, 1972, in section 16, in sub-section (2),

for the words “only four companies”, the words “up to four companies”

shall be substituted.

PART VI

Amendment to the Banking Companies (Acquisition And

Transfer of Undertakings) Act, 1980

150.

Commencement of this Part.—The provisions of this Part

shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

151.

Amendment of Act 40 of 1980.—In the Banking

Companies (Acquisition and Transfer of Undertakings) Act, 1980, in

section 9, in sub-section (3), for clause (a), the following clause shall

be substituted, namely :—

‘(a) not more than five whole-time directors to be appointed by

the Central Government after consultation with the Reserve

Bank :

Provided that the Central Government, may, after

consultation with the Reserve Bank, by notification published

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in the Official Gazette, post a whole-time director so

appointed to any other corresponding new bank.

Explanation :—For the purposes of this clause, the expression

“corresponding new bank” shall include a

“corresponding new bank” as defined in clause (d) of

section 2 of the Banking Companies (Acquisition and

Transfer of Undertakings) Act, 1970 ;’.

PART VII

Amendments to the National Housing Bank Act, 1987

152.

Commencement of this Part.—The provisions of this Part

shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

153.

Substitution of heading of Chapter V.—In the National

Housing Bank Act, 1987 (53 of 1987) (hereafter in this Part referred

to as the principal Act), in Chapter V, for the heading, the following

heading shall be substituted, namely :—

“PROVISIONS RELATING TO HOUSING FINANCE

INSTITUTIONS”

154.

Amendment of section 29A.—In section 29A of the

principal Act,—

(a) for sub-sections (1) and (2), the following sub-sections shall

be substituted, namely :—

“(1) Notwithstanding anything contained in this Chapter or

in any other law for the time being in force, no housing

finance institution which is a company shall commence

housing finance as its principal business or carry on the

business of housing finance as its principal business

without—

(a)

obtaining a certificate of registration issued under this

Chapter ; and

(b)

having the net owned fund of ten crore rupees or such

other higher amount, as the Reserve Bank may, by

notification, specify.

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(2) Every housing finance institution which is a company shall

make an application for registration to the Reserve Bank

in such form as may be specified by the Reserve Bank :

Provided that an application made by a housing finance

institution which is a company to the National Housing

Bank and pending for consideration with the National

Housing Bank as on the date of commencement of the

provisions of Part VII of Chapter VI of the Finance (No.

2) Act, 2019, shall stand transferred to the Reserve Bank

and thereupon the application shall be deemed to have

been made under the provisions of this sub-section and

shall be dealt with accordingly :

Provided further that the provisions of this sub-section shall

not apply to the housing finance institution which is a

company and having a valid registration certificate granted

under sub-section (5) on the date of commencement of the

provisions of Part VII of Chapter VI of the Finance (No.2)

Act, 2019, and such housing finance institution shall be

deemed to have been granted a certificate of registration

under the provision of this Act.” ;

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

(i) for the words “National Housing Bank” at both the

places where they occur, the words “Reserve Bank”

shall be substituted ;

(ii) after clause (g), the following proviso shall be inserted,

namely :––

“Provided that the Reserve Bank may, wherever it

considers necessary so to do, require the National

Housing Bank to inspect the books of such housing

finance institution and submit a report to the Reserve

Bank for the purpose of considering the application.” ;

(d) in sub-section (5), for the words “National Housing Bank”,

the words “Reserve Bank” shall be substituted ;

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(e) in sub-section (6),—

(i) in the opening portion, for the words “National

Housing Bank”, the words “Reserve Bank” shall be

substituted ;

(ii) in clause (iv), for the words “National Housing Bank”

wherever they occur, the words “Reserve Bank or

the National Housing Bank” shall be substituted ;

(iii) in the first proviso,—

(A) for the words “housing finance institution” at both

the places where they occur, the words “housing

finance institution which is a company” shall be

substituted ;

(B) for the words “National Housing Bank” at both

the places where they occur, the words “Reserve

Bank” shall be substituted ;

(f) in sub-section (7),––

(i) for the words “National Housing Bank”, the words

“Reserve Bank” shall be substituted ;

(ii) in the Explanation,––

(A) in clause (I), in sub-clause (b), in item (1), for

sub-item (iii), the following sub-item shall be

substituted, namely :—

“(iii) all other housing finance companies ; and” ;

(B) for clause (II), the following clause shall be

substituted, namely.—

‘(II) the expressions “subsidiaries” and “companies

in the same group” shall have the meanings

respectively assigned to them in the

Companies Act, 2013 (18 of 2013) :

Provided that the National Housing Bank shall,

in consultation with the Reserve Bank, specify

the companies to be deemed to be in the same

group.’.

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155.

Amendment of section 29B.—In section 29B of the

principal Act,—

(i) for the words “housing finance institution” wherever they

occur, the words “housing finance institution which is a

company” shall be substituted ;

(ii) in sub-section (1), for the words “National Housing Bank”,

the words “Reserve Bank” shall be substituted ;

(iii) in sub-section (2), for the words “such higher percentage

not exceeding twenty-five per cent, as the National Housing

Bank may”, the words “such higher percentage not

exceeding twenty-five per cent, as the Reserve Bank may”

shall be substituted ;

(iv) in sub-section (3), for the words “National Housing Bank”

at both the places where they occur, the words “Reserve

Bank” shall be substituted.

156.

Amendment of section 29C.—In section 29C of the

principal Act, in sub-section (2),––

(a) for the words “specified by the National Housing Bank”,

the words “specified by the Reserve Bank” shall be

substituted ;

(b) for the words “reported to the National Housing Bank”,

the words “reported to the National Housing Bank and the

Reserve Bank” shall be substituted ;

Housing Bank”, the words “Provided that the National

Housing Bank or the Reserve Bank” shall be substituted ;

(d) in sub-section (3), for the words “the National Housing

Bank”, the words “the Reserve Bank” shall be substituted.

157.

Substitution of section 30.—For section 30 of the principal

Act, the following section shall be substituted, namely :—

“30.

Reserve Bank to regulate or prohibit issue of

prospectus or advertisement soliciting deposits of

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money.—The Reserve Bank may, if it considers necessary

in the public interest so to do, by general or special order,—

(a) regulate or prohibit the issue by any housing finance

institution which is a company of any prospectus or

advertisement soliciting deposits of money from the

public ; and

(b) specify the conditions subject to which any such

prospectus or advertisement, if not prohibited, may be

issued.”.

158.

Substitution of section 30A.—For section 30A of the

principal Act, the following section shall be substituted, namely :—

“30A.

Power of Reserve Bank to determine policy

and issue directions.—(1) If the Reserve Bank is satisfied

that, in the public interest or to regulate the housing finance

system of the country to its advantage or to prevent the

affairs of any housing finance institution which is a company

being conducted in a manner detrimental to the interest of

the depositors or in a manner prejudicial to the interest of

such housing finance institutions, it is necessary or expedient

so to do, it may determine the policy and give directions to

all or any of the housing finance institution which is a company

relating to income recognition, accounting standards, making

of proper provision for bad and doubtful debts, capital

adequacy based on risk weights for assets and credit

conversion factors for off balance-sheet items and also

relating to deployment of funds by a housing finance institution

which is a company or a group of such housing finance

institutions or housing finance institutions which are companies

generally, as the case may be, and such housing finance

institutions shall be bound to follow the policy so determined

and the direction so issued.

(2)

Without prejudice to the generality of the powers vested

under sub-section (1), the Reserve Bank may give directions

to housing finance institutions which are companies generally

or to a group of such housing finance institutions or to any

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housing finance institution which is a company in particular

as to—

(a) the purpose for which advances or other fund-based or

non-fundbased accommodation may not be made ; and

(b) the maximum amount of advances or other financial

accommodation or investment in shares and other

securities which, having regard to the paid-up capital,

reserves and deposits of the housing finance institution

and other relevant considerations, may be made by that

housing finance institution to any person or a company

or to a group of companies.

(3) The Reserve Bank may, if it considers necessary in the

public interest so to do, issue directions to housing finance

institutions which are companies accepting deposits referred

to in section 31, either generally or to any group of such

housing finance institutions accepting deposits, and in

particular, in respect of any matters relating to, or connected

with, the receipt of deposits, including credit rating of the

housing finance institution which is a company accepting

deposits, the rates of interest payable on such deposits, and

the periods for which deposits may be received.

(4) If any housing finance institution which is a company

accepting deposits fails to comply with any direction issued

under sub-section (3), the Reserve Bank may, by order,

prohibit the acceptance of deposits by that housing finance

institution.”.

159.

Substitution of section 31.—For section 31 of the principal

Act, the following section shall be substituted, namely :—

“31.

Power of National Housing Bank to collect

information from housing finance institutions as to

deposits.—(1) The National Housing Bank may at any time

direct that every housing finance institution which is a

company accepting deposits shall furnish to the National

Housing Bank and the Reserve Bank in such form, at such

intervals and within such time, such statements, information

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or particulars relating to or connected with deposits received

by such housing finance institution, as may be specified by

the National Housing Bank by general or special order.

(2) Without prejudice to the generality of the power vested

in the National Housing Bank under sub-section (1), the

statements, information or particulars to be furnished under

sub-section (1), may relate to all or any of the following

matters, namely, the amount of the deposits, the purposes

and periods for which, and the rates of interest and other

terms and conditions on which, such deposits are received.

(3) Every housing finance institution which is a company

receiving deposits, shall, if so required by the National

Housing Bank and within such time as the National Housing

Bank may specify, cause to be sent at the cost of such

housing finance institution, a copy of its annual balance-

sheet and profit and loss account or other annual accounts

to every person from whom the housing finance institution

which is a company holds, as on the last day of the year to

which the accounts relate, deposits higher than such sum as

may be specified by the National Housing Bank.”.

160.

Substitution of section 32.—For section 32 of the principal

Act, the following section shall be substituted, namely :—

“32.

Duty of housing finance institution to furnish

statements, etc., under this Chapter.—Every housing

finance institution which is a company shall furnish the

statements, information or particulars called for by the

National Housing Bank or the Reserve Bank, as the case

may be, and shall comply with any direction given to it under

the provisions of this Chapter.”.

161.

Amendment of section 33.—In section 33 of the principal

Act,—

(a) in sub-section (1),—

(i) for the words “housing finance institution” wherever they

occur, the words “housing finance institution which is a

company” shall be substituted ;

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(ii) for the words “the National Housing Bank” at both the

places where they occur, the words “the National Housing

Bank and the Reserve Bank” shall be substituted ;

(b) in sub-section (1A), for the words “National Housing Bank”,

the words “Reserve Bank” shall be substituted ;

Bank” at both the places where they occur, the words “the

National Housing Bank and the Reserve Bank” shall be

substituted ;

(d) in sub-section (3), for the words “it may at any time”, the

words “it may at any time and shall, on being directed to

do so by the Reserve Bank,” shall be substituted.

162.

Substitution of section 33A.—For section 33A of the

principal Act, the following section shall be substituted, namely :—

“33A.

Power of Reserve Bank to prohibit acceptance

of deposit and alienation of assets.—(1) If any housing

finance institution which is a company violates the provisions

of any section or fails to comply with any direction or order

given by the National Housing Bank or the Reserve Bank,

under any of the provisions of this Chapter, the Reserve

Bank may, by order, prohibit such housing finance institution

from accepting any deposit.

(2) Notwithstanding anything to the contrary contained in

any agreement or instrument or any law for the time being

in force, the Reserve Bank on being satisfied that it is

necessary so to do in the public interest or in the interest of

the depositors, may direct the housing finance institution

which is a company, against which an order prohibiting from

accepting deposit has been issued, not to sell, transfer, create

charge or mortgage or deal in any manner with its property

and assets without prior written permission of the National

Housing Bank for such period not exceeding six months

from the date of the order.”.

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163.

Amendment of section 33B.—In section 33B of the

principal Act,—

(i) in sub-section (1), in clause (c), for the words “the National

Housing Bank”, the words “the National Housing Bank or

the Reserve Bank” shall be substituted ;

(ii) in sub-section (3), for the words “the Registrar of

Companies”, the words “the Registrar of Companies and

the Reserve Bank” shall be substituted.

164.

Amendment of section 34.—In section 34 in the principal

Act,—

(i) for the words “at any time”, the words “at any time or on

being directed so to do by the Reserve Bank, shall” shall

be substituted ;

(ii) for the words “housing finance institution accepting

deposits” at both the places where they occur, the words

“housing finance institution which is a company” shall be

substituted ;

(iii) after sub-section (3), the following sub-section shall be

inserted, namely :—

“(4) The National Housing Bank shall submit a copy of the

report of inspection referred to in sub-section (1) to the

Reserve Bank.”.

165.

Amendment of section 35.—In section 35 of the principal

Act,—

(i) in the opening portion, for the words “housing finance

institution”, the words “housing finance institution which is

a company” shall be substituted ;

(ii) in clause (b), for the words “National Housing Bank”, the

words “Reserve Bank” shall be substituted.

166.

Amendment of section 35A.—In section 35A of the

principal Act,—

(a) for the words “housing finance institution” wherever they

occur, the words “housing finance institution which is a

company” shall be substituted ;

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(b) for the words “the National Housing Bank” wherever they

occur, the words “the National Housing Bank or the Reserve

Bank, as the case may be,” shall be substituted.

167.

Substitution of section 35B.—For section 35B of the

principal Act, the following section shall be substituted, namely :—

“35B.

Power of Reserve Bank to exempt housing

finance institution.—(1) The Reserve Bank, on being

satisfied that it is necessary so to do, may declare by

notification that all or any of the provisions of this Chapter

shall not apply to a housing finance institution which is a

company or a group of such housing finance institutions

either generally or for such period as may be specified,

subject to such conditions, limitations or restrictions as it

may think fit to impose.

(2) Every notification made under this section shall be laid,

as soon as may be after it is made, before each House of

Parliament.”.

168.

Amendment of section 44.—In section 44 of the principal

Act, in sub-section (1), for the words “National Housing Bank” at both

the places where they occur, the words “National Housing Bank or the

Reserve Bank, as the case may be,” shall be substituted.

169.

Amendment of section 46.—In section 46 of the principal

Act, for the words “the National Housing Bank” wherever they occur,

the words “the National Housing Bank or the Reserve Bank” shall be

substituted.

170.

Amendment of section 49.—In section 49 of the principal

Act,—

(a) in sub-section (2B), for the words “the National Housing

Bank”, the words “the National Housing Bank or the

Reserve Bank” shall be substituted ;

(b) in sub-section (2C), for the words “any order made by the

authorised officer”, the words “any order made by the

National Company Law Tribunal” shall be substituted ;

Housing Bank”, the words “the National Housing Bank or

the Reserve Bank” shall be substituted.

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171.

Amendment of section 51.—In section 51 of the principal

Act, for the words “the National Housing Bank,” wherever they occur,

the words “the National Housing Bank or the Reserve Bank” shall be

substituted.

172.

Substitution of section 52A.—For section 52A of the

principal Act, the following section shall be substituted, namely :—

“52A.

Power of National Housing Bank and Reserve

Bank to impose fine.—(1) Notwithstanding anything

contained in section 49, if the contravention or default of the

nature referred to in the said section is committed by a

housing finance institution which is a company, the National

Housing Bank or the Reserve Bank, as the case may be,

may impose on such company—

(a) a penalty not exceeding five thousand rupees ; or

(b) where the contravention or default is under sub-section

(2A) or clause (a) or clause (aa) of sub-section (3) of

that section, a penalty not exceeding five lakh rupees

or twice the amount involved in such contravention or

default, where the amount is quantifiable, whichever

is more ; and where such contravention or default is

a continuing one, further penalty which may extend to

twenty-five thousand rupees for every day, after the

first, during which the contravention or default

continues.

(2) For the purpose of imposing penalty under sub-section

(1), the National Housing Bank or the Reserve Bank, as the

case may be, shall serve a notice on the housing finance

institution which is a company requiring it to show cause

why the amount specified in the notice should not be imposed

as a penalty and a reasonable opportunity of being heard

shall also be given to such housing finance institution.

(3) Any penalty imposed by the National Housing Bank or

the Reserve Bank, as the case may be, under this section

shall be payable within a period of thirty days from the date

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on which notice issued by the National Housing Bank or the

Reserve Bank, as the case may be, demanding payment of

the sum is served on the housing finance institution which is

a company and, in the event of failure of such housing

finance institution to pay the sum within such period, may be

levied on a direction made by the principal civil court having

jurisdiction in the area where the registered office or the

head office of such housing finance institution is situated :

Provided that no such direction shall be made, except on an

application made by an officer of the National Housing Bank

or the Reserve Bank, as the case may be, authorised in this

behalf, to the principal civil court.

(4) The court which makes a direction under sub-section (3),

shall issue a certificate specifying the sum payable by the

housing finance institution which is a company and every

such certificate shall be enforceable in the same manner as

if it were a decree made by the court in a civil suit.

(5) No complaint shall be filed against any housing finance

institution which is a company in any court of law pertaining

to any contravention or default in respect of which any

penalty has been imposed by the National Housing Bank or

the Reserve Bank, as the case may be, under this section.

(6) Where any complaint has been filed against a housing

finance institution which is a company in a court in respect

of contravention or default of the nature referred to in

section 49, no proceedings for imposition of penalty against

such housing finance institution shall be taken under this

section.”.

PART VIII

Amendments to the Prohibition of Benami Property

Transactions act, 1988

173.

Amendment of section 23.—In the Prohibition of Benami

Property Transactions Act, 1988 (45 of 1988) (hereafter in this Part

referred to as the principal Act), in section 23, the following Explanation

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shall be inserted and shall be deemed to have been inserted with effect

from the 1st day of November, 2016, namely :––

“Explanation :––For the removal of doubts, it is hereby clarified that

nothing contained in this section shall apply and shall

be deemed to have ever applied where a notice

under sub-section (1) of section 24 has been issued

by the Initiating Officer.”.

174.

Amendment of section 24.—In section 24 of the principal

Act, with effect from the 1st day of September, 2019,—

(a) in sub-section (3), for the words, brackets and figure “from

the date of issue of notice under sub-section (1)”, the

words, brackets and figure “from the last day of the month

in which the notice under sub-section (1) is issued” shall

be substituted ;

(b) in sub-section (4), for the words, brackets and figure “from

the date of issue of notice under sub-section (1)”, the

words, brackets and figure “from the last day of the month

in which the notice under sub-section (1) is issued” shall

be substituted ;

“Explanation :––For the purposes of this section, in computing the

period of limitation, the period during which the

proceeding is stayed by an order or injunction of

any court shall be excluded :

Provided that where immediately after the exclusion of the

aforesaid period, the period of limitation referred to in sub-section (4)

available to the Initiating Officer for passing order of attachment is

less than thirty days, such remaining period shall be deemed to be

extended to thirty days :

Provided further that where immediately after the exclusion of

the aforesaid period, the period of limitation referred to in sub-section (5)

available to the Initiating Officer to refer the order of attachment to

Adjudicating Authority is less than seven days, such remaining period

shall be deemed to be extended to seven days.”.

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175.

Amendment of section 26.—In section 26 of the principal

Act, in sub-section (7), with effect from the 1st day of September,

2019, the following Explanation shall be inserted, namely :-—

“Explanation :—For the purposes of this sub-section, in computing

the period of limitation, the period during which the

proceeding is stayed by an order or injunction of any

court shall be excluded :

Provided that where immediately after the exclusion of the

aforesaid period, the period of limitation available to the Adjudicating

Authority for passing order is less than sixty days, such remaining

period shall be deemed to be extended to sixty days.”.

176.

Amendment of section 30.—In section 30 of the principal

Act, for the words “the Adjudicating Authority”, the words “any

authority” shall be substituted with effect from the 1st day of September,

2019.

177.

Amendment of section 46.—In section 46 of the principal

Act, with effect from the 1st day of September, 2019,—

(a) after sub-section (1), the following sub-section shall be

inserted, namely :—

“(1A) Any person aggrieved by an order passed by the

authority under section 54A may prefer an appeal in such

form along with such fees, as may be prescribed, to the

Appellate Tribunal against the said order within a period of

forty-five days from the date of that order.” ;

(b) in sub-section (3), after the word, brackets and figure “sub-

section (1),” the words, brackets, figure and letter “or sub-

section (1A)” shall be inserted.

178.

Amendment of section 47.—In section 47 of the principal

Act, for sub-section (1), the following sub-section shall be substituted

with effect from the 1st day of September, 2019, namely :—

“(1) The Appellate Tribunal or any authority may, in order to

rectify any mistake apparent on the face of the record,

amend any order passed by it under the provisions of this

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Act, within a period of one year from the end of the month

in which such order was passed.”.

Insertion of new sections 54A and 54B.—In the principal

Act, after section 54, the following sections shall be inserted with

effect from the 1st day of September, 2019, namely :—

“54A. Penalty for failure to comply with notices or

furnish information.—(1) Any person who fails to,––

(i) comply with summons issued under sub-section (1) of

section 19 ; or

(ii) furnish information as required under section 21, shall

be liable to pay penalty of twenty-five thousand rupees

for each such failure.

(2) The penalty under sub-section (1) shall be imposed by

the authority who had issued the summons or called for the

information.

(3) No order under sub-section (2) shall be passed by the

authority unless the person on whom the penalty is to be

imposed has been given an opportunity of being heard :

Provided that no penalty shall be imposed if, such person

proves that there were good and sufficient reasons which

prevented him from complying with the summons or furnishing

information.

54B. Proof of entries in records or documents.—The

entries in the records or other documents in the custody of

an authority shall be admitted in evidence in any proceedings

for the prosecution of any person for an offence under

section 3 or this Chapter, as the case may be, and all such

entries may be proved either by––

(i) the production of the records or other documents in

the custody of the authority containing such entries ;

(ii) the production of a copy of the entries certified by the

authority having custody of the records or other

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documents under its signature stating that it is a true

copy of the original entries and that such original

entries are contained in the records or other documents

in its custody.”.

180.

Amendment of section 55.—In section 55 of the principal

Act, with effect from the 1st day of September, 2019,—

(i) for the word “Board”, the words “competent authority”

shall be substituted ;

(ii) the following Explanation shall be inserted, namely :––

‘Explanation :––For the purposes of this section, “competent authority”

means a Commissioner, a Director, a Principal

Commissioner of Income-tax or a Principal Director

of Income-tax as defined in clause (16), clause (21),

clause (34B) and clause (34C), respectively, of

section 2 of the Income-tax Act, 1961 (43 of 1961).’.

PART IX

Amendment to the Securities and Exchange Board of India

Act, 1992

181.

Commencement of this Part.—The provisions of this Part

shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

182.

Amendment of section 14.—In the Securities and Exchange

Board of India Act, 1992 (15 of 1992) (hereafter in this Part referred

to as the principal Act), in section 14,—

(i) in sub-section (2), after clause (c), the following clause

shall be inserted, namely :—

“(d) the capital expenditure, as per annual capital expenditure

plan approved by the Board and the Central Government.” ;

(ii) after sub-section (2), the following sub-sections shall be

inserted, namely :—

“(3) The Board shall constitute a Reserve Fund and twenty-

five per cent of the annual surplus of the General Fund in

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any year shall be credited to such Reserve Fund and such

fund shall not exceed the total of annual expenditure of

preceding two financial years.

(4) After incurring all the expenses referred to in sub-

section (2) and transfer to Reserve Fund as specified in

sub-section (3), the surplus of the General Fund shall be

transferred to the Consolidated Fund of India.”.

183.

Amendment of section 15C.—In section 15C of the

principal Act, after the words “after having been called upon by the

Board in writing”, the words “including by any means of electronic

communication” shall be inserted.

184.

Amendment of section 15F.—In section 15F of the principal

Act, in sub-clause (a), after the words “one lakh rupees but which may

extend to”, the words “one crore rupees” shall be inserted.

185.

Insertion of new section 15HAA.—After section 15HA

of the principal Act, the following section shall be inserted, namely :—

‘15HAA. Penalty for alteration, destruction, etc., of

records and failure to protect the electronic database

of Board.—Any person, who—

(a) knowingly alters, destroys, mutilates, conceals, falsifies,

or makes a false entry in any information, record,

document (including electronic records), which is

required under this Act or any rules or regulations

made thereunder, so as to impede, obstruct, or influence

the investigation, inquiry, audit, inspection or proper

administration of any matter within the jurisdiction of

the Board.

Explanation :—For the purposes of this clause, a person shall be

deemed to have altered, concealed or destroyed such

information, record or document, in case he knowingly

fails to immediately report the matter to the Board or

fails to preserve the same till such information

continues to be relevant to any investigation, inquiry,

audit, inspection or proceeding, which may be initiated

by the Board and conclusion thereof ;

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(b) without being authorised to do so, access or tries to

access, or denies of access or modifies access

parameters, to the regulatory data in the database ;

copies, or reproduces in any form the regulatory data

maintained in the system database ;

(d) knowingly introduces any computer virus or other

computer contaminant into the system database and

brings out a trading halt ;

(e) without authorisation disrupts the functioning of system

database ;

(f) knowingly damages, destroys, deletes, alters, diminishes

in value or utility, or affects by any means, the

regulatory data in the system database ; or

(g) knowingly provides any assistance to or causes any

other person to do any of the acts specified in

clauses (a) to (f), shall be liable to a penalty which

shall not be less than one lakh rupees but which may

extend to ten crore rupees or three times the amount

of profits made out of such act, whichever is higher.

Explanation :—In this section, the expressions “computer contaminant”,

“computer virus” and “damage” shall have the meanings

respectively assigned to them under section 43 of the

Information Technology Act, 2000 (21 of 2000).

PART X

Amendments to the Central Road and Infrastructure Fund

Act, 2000

186.

Amendment of section 10.—In the Central Road and

Infrastructure Fund Act, 2000 (54 of 2000) (hereafter in this Part

referred to as the principal Act), in section 10, in sub-section (1),––

(a) for clause (iv), the following clause shall be substituted,

namely :––

“(iv) formulation of criteria for allocation of funds for

development and maintenance of State road projects

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including the projects of inter-State and economic

importance ;” ;

(b) clauses (v) and (vii) shall be omitted.

187.

Amendment of section 11.—In section 11 of the principal

Act, for sub-section (1), the following sub-section shall be substituted,

namely :––

“(1) The share of the Fund to be spent on development and

maintenance of State roads, based on the criteria formulated

under clause (iv) of sub-section (1) of section 10, shall be

allocated in such manner as may be finalised by the

Committee referred to in section 7A.”.

188.

Amendment of section 12.—In section 12 of the principal

Act, in sub-section (2), clause (c) shall be omitted.

PART XI

Amendment to the Finance Act, 2002

189.

Amendment of Act 20 of 2002.—In the Finance Act, 2002,

in the Eighth Schedule,––

(a) against Item No. 1, for the entry in column (3), the entry

“Rs. 10 per litre” shall be substituted ;

(b) against Item No. 2, for the entry in column (3), the entry

“Rs. 4 per litre” shall be substituted.

PART XII

Amendments to the Unit Trust of India (Transfer of

Undertaking and Repeal) Act, 2002

190.

Amendment of Act 58 of 2002.—In the Unit Trust of

India (Transfer of Undertaking and Repeal) Act, 2002, in section 13,

in sub-section (1), for the words, figures and letters “the 31st day of

March, 2019”, the words, figures and letters “the 31st day of March,

2021” shall be substituted and shall be deemed to have been substituted

with effect from the 1st day of April, 2019.

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PART XIII

Amendments to the Prevention of Money-laundering

Act, 2002

191.

Commencement of this Part.—Clause (iii) of section 187,

sections 187A, 190A, 190B, 190C and 190D shall come into force

from the 1st day of August, 2019.

192.

Amendment of section 2.—In the Prevention of Money-

laundering Act, 2002 (15 of 2003) (hereafter in this Part referred to as

the principal Act), in section 2, in sub-section (1),––

(i) in clause (n), in sub-clause (i), the word “sub-broker,” shall

be omitted ;

(ii) in clause (sa), for sub-clause (ii), the following sub-clause

shall be substituted, namely :––

“(ii) Inspector-General of Registration appointed under

section 3 of the Registration Act, 1908 (16 of 1908) as

may be notified by the Central Government ;”.

(iii) in clause (u), the following Explanation shall be inserted,

namely :—

‘Explanation :—For the removal of doubts, it is hereby clarified that

“proceeds of crime” include property not only derived

or obtained from the scheduled offence but also any

property which may directly or indirectly be derived

or obtained as a result of any criminal activity relatable

to the scheduled offence ;’.

193.

Amendment of section 3.—In section 3 of the principal

Act, the following Explanation shall be inserted, namely :—

“Explanation :—For the removal of doubts, it is hereby clarified that,—

(i) a person shall be guilty of offence of money-laundering if

such person is found to have directly or indirectly attempted

to indulge or knowingly assisted or knowingly is a party or

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is actually involved in one or more of the following

processes or activities connected with proceeds of crime,

namely :—

(a) concealment ; or

(b) possession ; or

(d) use ; or

(e) projecting as untainted property ; or

(f) claiming as untainted property,

in any manner whatsoever ;

(ii) the process or activity connected with proceeds of crime

is a continuing activity and continues till such time a person

is directly or indirectly enjoying the proceeds of crime by

its concealment or possession or acquisition or use or

projecting it as untainted property or claiming it as untainted

property in any manner whatsoever.”.

194.

Amendment of section 12A.—In section 12A of the

principal Act, in sub-section (1), for the words, brackets and figures

“sub-section (1) of section 12”, the words, figures, letters and brackets

“section 11A, sub-section (1) of section 12, sub-section (1) of section

12AA” shall be substituted.

195.

Insertion of new section 12AA.—After section 12A of

the principal Act, the following section shall be inserted, namely :––

‘12AA. Enhanced due diligence.—(1) Every reporting

entity shall, prior to the commencement of each specified

transaction,—

(a) vertify the identity of the clients undertaking such

specified transaction by authentication under the

Aadhaar (Targeted Delivery of Financial and Other

Subsidies, Benefits and Services) Act, 2016 (18 of

2016) in such manner and subject to such conditions,

as may be prescribed :

Provided that where verification requires authentication

of a person who is not entitled to obtain an Aadhaar

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number under the provisions of the said Act,

verification to authenticate the identity of the client

undertaking such specified transaction shall be carried

out by such other process or mode, as may be

prescribed ;

(b) take additional steps to examine the ownership and

financial position, including sources of funds of the

client, in such manner as may be prescribed ;

the purpose behind conducting the specified transaction

and the intended nature of the relationship between

the transaction parties.

(2)

Where the client fails to fulfil the conditions laid down

under sub-section (1), the reporting entity shall not allow the specified

transaction to be carried out.

(3)

Where any specified transaction or series of specified

transactions undertaken by a client is considered suspicious or likely to

involve proceeds of crime, the reporting entity shall increase the future

monitoring of the business relationship with the client, including greater

scrutiny or transactions in such manner as may be prescribed.

(4) The information obtained while applying the enhanced due

diligence measures under sub-section (1) shall be maintained for a

period of five years from the date of transaction between a client and

the reporting entity.

Explanation.—For the purposes of this section, “specified transaction”

means—

(a) any withdrawal or deposit in cash, exceeding such

amount ;

(b) any transaction in foreign exchange, exceeding such

amount ;

remittances ;

(d) such other transaction or class of transactions, in the

interest of revenue or where there is a high risk or

money-laundering or terrorist financing, as may be

prescribed.’.

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196.

Amendment of section 15.—In section 15 of the principal

Act, for the words, brackets and figures “sub-section (1) of section 12”,

the words, figures, letters and brackets “section 11A, sub-section (1)

of section 12 and sub-section (1) of section 12AA” shall be substituted.

197.

Amendment of section 17.—In section 17 of the principal

Act, in sub-section (1), the proviso shall be omitted.

198.

Amendment of section 18.—In section 18 of the principal

Act, in sub-section (1), the proviso shall be omitted.

199.

Amendment of section 44.—In section 44 of the principal

Act, in sub-section (1),—

(i) after clause (b), the following proviso shall be inserted,

namely :—

“Provided that after conclusion of investigation, if no offence

of money-laundering is made out requiring filing of such

complaint, the said authority shall submit a closure report

before the Special Court ; or” ;

(ii) after clause (d), the following Explanation shall be inserted,

namely :—

“Explanation :—For the removal of doubts, it is clarified that,—

(i) the jurisdiction of the Special Court while dealing with the

offence under this Act, during investigation, enquiry or trial

under this Act, shall not be dependent upon any orders

passed in respect of the scheduled offence, and the trial of

both sets of offences by the same court shall not be

construed as joint trial ;

(ii) the complaint shall be deemed to include any subsequent

complaint in respect of further investigation that may be

conducted to bring any further evidence, oral or

documentary, against any accused person involved in respect

of the offence, for which complaint has already been filed,

whether named in the original complaint or not.”.

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200.

Amendment of section 45.—In section 45 of the principal

Act, after sub-section (2), the following Explanation shall be inserted,

namely :—

‘Explanation :—For the removal of doubts, it is clarified that the

expression “Offences to be cognizable and non-

bailable” shall mean and shall be deemed to have

always meant that all offences under this Act shall

be cognizable offences and non-bailable offences

notwithstanding anything to the contrary contained in

the Code of Criminal Procedure, 1973 (2 of 1974)

and accordingly the officers authorised under this

Act are empowered to arrest an accused without

warrant, subject to the fulfilment of conditions under

section 19 and subject to the conditions enshrined

under this section.’.

201.

Insertion of new section 72A.—After section 72 of the

principal Act, the following section shall be inserted, namely :—

“72A. Inter-ministerial Co-ordination Committee.—

The Central Government may, by notification, constitute an

Inter-ministerial Co-ordination Committee for inter-

departmental and inter-agency co-ordination for the

following purposes, namely :—

(a) operational co-operation between the Government, law

enforcement agencies, the Financial Intelligence Unit, India

and the regulators or supervisors ;

(b) policy co-operation and co-ordination across all relevant or

competent authorities ;

financial sector and other sectors, as are appropriate, and

are related to anti money-laundering or countering the

financing of terrorism laws, regulations and guidelines ;

(d) development and implementing policies on anti money-

laundering or countering the financing of terrorism ; and

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(e) any other matter as the Central Government may, by

notification, specify in this behalf.”.

202.

Amendment of section 73.—In section 73 of the principal

Act, in sub-section (2), after clause (jj), the following clauses shall be

inserted, namely :––

“(jja) the manner and the conditions in which authentication

of the identity of clients shall be verified by the reporting

entities under clause (a) of sub-section (1) of section 12AA ;

(jjb) the manner of identifying the ownership and financial

position of the client under clause (b) of sub-section (1) of

section 12AA ;

(jjc) additional steps to record the purpose behind conducting

the specified transaction and the intended nature of the

relationship between the transaction parties under clause (c)

of sub-section (1) of section 12AA ;

(jjd) manner of increasing the future monitoring under sub-

section (3) of section 12AA.”.

PART XIV

Amendment to the Finance (No. 2) Act, 2004

203.

Amendment of Act 23 of 2004.—In section 99 of the

Finance (No. 2) Act, 2004, with effect from the 1st day of September,

2019,––

(I) in clause (a), in sub-clause (ii), for the words “settlement

price”, the words “intrinsic value” shall be substituted ;

(II) after the proviso, the following Explanation shall be inserted,

namely :––

‘Explanation :––For the purposes of this section, the expression

“intrinsic value” means the difference between the

settlement price and the strike price.’.

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PART XV

Amendment to the Payment and Settlement Systems

Act, 2007

204.

Amendment of Act 51 of 2007.—In the Payment and

Settlement Systems Act, 2007, after section 10, the following section

shall be inserted with effect from the 1st day of November, 2019,

namely :––

“10A. Bank, etc., not to impose charge for using

electronic modes of payment.—Notwithstanding anything

contained in this Act, no bank or system provider shall

impose, whether directly or indirectly, any charge upon a

person making or receiving a payment by using the electronic

modes of payment prescribed under section 269SU of the

Income-tax Act, 1961 (43 of 1961).”.

PART XVI

Amendment to the Black Money (Undisclosed Foreign

Income and Assets) and Imposition of Tax Act, 2015

205.

Amendment of section 2.—In the Black Money

(Undisclosed Foreign Income and Assets) and Imposition of Tax Act,

2015 (22 of 2015) (hereafter in this Part referred to as the principal

Act), in section 2, for clause (2), the following clause shall be substituted

and shall be deemed to have been substituted with effect from the

1st day of July, 2015, namely :––

‘(2) “assessee” means a person,––

(a) being a resident in India within the meaning of

section 6 of the Income-tax Act, 1961 (43 of 1961) in

the previous year ; or

(b) being a non-resident or not ordinarily resident in India

within the meaning of clause (6) of section 6 of the

Income-tax Act, 1961 (43 of 1961) in the previous

year, who was resident in India either in the previous

year to which the income referred to in section 4

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relates ; or in the previous year in which the

undisclosed asset located outside India was acquired :

Provided that the previous year, in case of acquisition

of undisclosed asset outside India, shall be determined

without giving effect to the provisions of clause (c) of

section 72 ;’.

206.

Amendment of section 10.—In section 10 of the principal

Act,––

(i) in sub-section (3), after the word “assess”, the words “or

reassess” shall be inserted and shall be deemed to have

been inserted with effect from the 1st day of July, 2015 ;

(ii) in sub-section (4), after the word “assessment”, the words

“or reassessment” shall be inserted and shall be deemed to

have been inserted with effect from the 1st day of July,

2015.

207.

Amendment of section 17.—In the principal Act, in section 17,

in sub-section (1), in clause (b), for the words “such order”, the words

“or vary such order either to enhance or reduce the penalty” shall be

substituted with effect from the 1st day of September, 2019.

208.

Amendment of section 84.—In the principal Act, in

section 84, for the figures “138”, the figures and letter “138, 144A”

shall be substituted with effect from the 1st day of September, 2019.

PART XVII

Amendment to the Finance Act, 2016

209.

Amendment of section 187.—In the Finance Act, 2016

(28 of 2016) (hereafter in this Part referred to as the principal Act),

in section 187, in sub-section (1), the following proviso shall be inserted

and shall be deemed to have been inserted with effect from the

1st day of June, 2016, namely :––

“Provided that where the amount of tax, surcharge and penalty,

has not been paid within the due date notified under this sub-section,

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the Central Government may, by notification in the Official Gazette,

specify the class of persons, who may, make the payment of such

amount on or before such date as may be notified by the Central

Government, along with the interest on such amount, at the rate of one

per cent for every month or part of a month comprised in the period

commencing on the date immediately following the due date and ending

on the date of such payment.”.

210.

Amendment of section 191.—In section 191 of the principal

Act, the following proviso shall be inserted and shall be deemed to

have been inserted with effect from the 1st day of June, 2016,

namely :—

“Provided that the Central Government may, by notification in the

Official Gazette, specify the class of persons to whom the amount of

tax, surcharge and penalty, paid in excess of the amount payable under

this Scheme shall be refundable.”.

PART XVIII

Amendment to the Finance Act, 2018

211.

Amendment of Act 13 of 2018.—In the Finance Act, 2018,

in the Sixth Schedule, against Item Nos. 1 and 2, for the entry in

column (3), the entry “Rs. 10 per litre” shall be substituted.

212.

Repeal.— Section 2 of the Finance Act, 2019 (7 of 2019)

is hereby repealed and shall be deemed never to have been enacted.

————

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THE FIRST SCHEDULE

(See section 2)

PART I

INCOME-TAX

Paragraph A

(I) In the case of every individual other than the individual referred to in items (II) and (III) 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-tax Act, not being a case to which any other Paragraph of

this Part applies,—

Rates of income-tax

(1) where the total income does not exceed Rs. 2,50,000

Nil ;

(2) where the total income exceeds Rs. 2,50,000 but

5 per cent of the amount by which the total income

does not exceed Rs. 5,00,000

exceeds Rs. 2,50,000 ;

(3) where the total income exceeds Rs. 5,00,000 but

Rs. 12,500 plus 20 per cent of the amount by which

does not exceed Rs. 10,00,000

the total income exceeds Rs. 5,00,000 ;

(4) where the total income exceeds Rs. 10,00,000

Rs. 1,12,500 plus 30 per cent of the amount by which

the total income exceeds Rs. 10,00,000.

(II) 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 year,—

Rates of income-tax

(1) where the total income does not exceed Rs. 3,00,000

Nil ;

(2) where the total income exceeds Rs. 3,00,000 but

5 per cent of the amount by which the total income

does not exceed Rs. 5,00,000

exceeds Rs. 3,00,000 ;

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(3) where the total income exceeds Rs. 5,00,000 but

Rs. 10,000 plus 20 per cent of the amount by which

does not exceed Rs. 10,00,000

the total income exceeds Rs. 5,00,000 ;

(4) where the total income exceeds Rs. 10,00,000

Rs. 1,10,000 plus 30 per cent of the amount by which

the total income exceeds Rs. 10,00,000.

(III) In the case of every individual, being a resident in India, who is of the age of eighty years or more at any time during

the previous year,—

Rates of income-tax

(1) where the total income does not exceed Rs. 5,00,000

Nil ;

(2) where the total income exceeds Rs. 5,00,000 but

20 per cent of the amount by which the total income

does not exceed Rs. 10,00,000

exceeds Rs. 5,00,000 ;

(3) where the total income exceeds Rs. 10,00,000

Rs. 1,00,000 plus 30 per cent of the amount by which

the total income exceeds Rs. 10,00,000.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of

section 111A or section 112 or section 112A 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 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,—

(a) having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such

income-tax ; and

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

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

(a) fifty lakh 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 fifty lakh rupees ;

(b) 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 and surcharge on a total income of one crore rupees by more than the amount of income that

exceeds one crore rupees.

Paragraph B

In the case of every co-operative society,—

Rates of income-tax

(1) where the total income does not exceed Rs. 10,000

10 per cent of the total income ;

(2) where the total income exceeds Rs. 10,000 but does

Rs. 1,000 plus 20 per cent of the amount by which the

not exceed Rs. 20,000

total income exceeds Rs. 10,000 ;

(3) where the total income exceeds Rs. 20,000

Rs. 3,000 plus 30 per cent of the amount by which the

total income exceeds Rs. 20,000.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of

section 111A or section 112 or section 112A of the Income-tax Act, shall, in the case of every co-operative society, having a total

income exceeding one crore rupees, be increased 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 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 crore rupees by more than the amount of income that exceeds one crore rupees.

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Paragraph C

In the case of every firm,—

Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of

section 111A or section 112 or section 112A of the Income-tax Act, shall, in the case of every firm, having a total income exceeding

one crore rupees, be increased 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 firm 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 crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph D

In the case of every local authority,—

Rate of income-tax

On the whole of the total income 30 per cent

30 per cent

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of

section 111A or section 112 or section 112A of the 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 calculated at the rate of twelve 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 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.

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Paragraph E

In the case of a company,—

Rate of income-tax

I. In the case of a domestic company,—

(i) where its total turnover or the gross

25 per cent of the total income ;

receipt in the previous year 2016-2017 does not

exceed two hundred and fifty crore rupees ;

(ii) other than that referred to in item (i)

30 per cent of the total income.

II. In the case of a company other than a domestic company,—

(i) on so much of the total income as consists of,—

(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the

Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976 ; or

(b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement

made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day

of April, 1976, and where such agreement has, in either case, been approved by the Central Government 50 per cent ;

(ii) on the balance, if any, of the total income 40 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of

section 111A or section 112 or section 112A of the Income-tax Act, shall, be increased by a surcharge for the purposes of the Union

calculated,—

(i) 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

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

(ii) 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 :

Provided that in the case of every company having a total income exceeding one crore rupees but not exceeding

ten 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 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 total income exceeding ten crore rupees, the total

amount payable as income-tax and surcharge on such income shall 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.

———

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PART II

RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES

In every case in which under the provisions of sections 193, 194, 194A, 194B, 194BB, 194D, 194LBA, 194LBB, 194LBC 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 the deduction at the following

rates :—

—————————————————————————————————————————————————————————

Rate of income-tax

—————————————————————————————————————————————————————————

1. In the case of a person other than a company—

(a) where the person is resident in India—

(i) on income by way of interest other than “Interest on securities”

10 per cent ;

(ii) on income by way of winnings from lotteries, crossword puzzles, card games and other

30 per cent ;

games of any sort

(iii) on income by way of winnings from horse races

30 per cent ;

(iv) on income by way of insurance commission

5 per cent ;

(v) on income by way of interest payable on—

10 per cent ;

(A) any debentures or securities for money issued by or on behalf of any local authority or

a corporation established by a Central, State or Provincial Act ;

(B) any debentures issued by a company where such debentures are listed on a recognised

stock exchange in India in accordance with the Securities Contracts (Regulation) Act,

1956 (42 of 1956) and any rules made thereunder ;

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(vi) on any other income

10 per cent. ;

(b) where the person is not resident in India—

(i) in the case of a non-resident Indian—

(A) on any investment income

20 per cent. ;

(B) on income by way of long-term capital gains referred to in section 115E or sub-clause (iii)

10 per cent. ;

of clause (c) of sub-section (1) of section 112

10 per cent. ;

(D) on other income by way of long-term capital gains [not being long-term capital gains

20 per cent. ;

referred to in clauses (33) and (36) of section 10] referred to in section 112A exceeding one

lakh rupees

(E) on income by way of short-term capital gains referred to in section 111A

15 per cent. ;

(F) on income by way of interest payable by Government or concern on moneys

20 per cent ;

an Indian borrowed or debt incurred by Government or the Indian

concern in foreign currency (not being income by way of interest referred to in

section 194LB or section 194LC)

(G) on income by way of royalty payable by Government or an Indian concern in pursuance

10 per cent ;

of an agreement made by it with the Government or the Indian concern where such

royalty is inconsideration for the transfer of all or any rights (including the granting of a

licence) in respect of copyright in any book on a subject referred to in the first proviso to

sub-section (1A) of section 115A of the Income-tax Act, to the Indian concern, or in

respect of any computer software referred to in the second proviso to sub-section (1A)

of section 115A of the Income-tax Act, to a person resident in India

(H) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)

10 per cent ;

(i)(G)] payable by Government or an Indian concern in pursuance of an agreement made

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by it with the Government or the Indian concern 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

(I) on income by way of fees for technical services payable by Government or an Indian

10 per cent ;

concern in pursuance of an agreement made by it with the Government or the Indian

concern 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

(J) on income by way of winnings from lotteries, crossword puzzles, card games and other

30 per cent ;

games of any sort

(K) on income by way of winnings from horse races

30 per cent ;

(L) on the whole of the other income

30 per cent ;

(ii) in the case of any other person—

(A) on income by way of interest payable by Government or an Indian concern

20 per cent ;

on moneys borrowed or debt incurred by Government or the Indian concern in

foreign currency (not being income by way of interest referred to in section194LB or

section 194LC)

(B) on income by way of royalty payable by Government or an Indian concern in pursuance

10 per cent ;

of an agreement made by it with the Government or the Indian concern where such

royalty is in consideration for the transfer of all or any rights (including the granting of

a licence) in respect of copyright in any book on a subject referred to in the first proviso

to sub-section (1A) of section 115A of the Income-tax Act, to the Indian concern, in

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respect of any computer software referred to in the second proviso to sub-

section (1A) of section 115A of the Income-tax Act, to a person resident in India

10 per cent ;

(ii)(B)] payable by Government or an Indian concern in pursuance of an agreement made

by it with the Government or the Indian concern 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

(D) on income by way of fees for technical services payable by Government or an Indian

10 per cent ;

concern in pursuance of an agreement made by it with the Government or the Indian

concern 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

(E) on income by way of winnings from lotteries, crossword puzzles, card games and

30 per cent ;

other games of any sort

(F) on income by way of winnings from horse races

30 per cent ;

(G) on income by way of short-term capital gains referred to in section 111A

15 per cent ;

(H) on income by way of long-term capital gains referred to in sub-clause (iii) of

10 per cent ;

clause (c) of sub-section (1) of section 112

(I) on income by way of long-term capital gains referred to in section 112A exceeding

10 per cent ;

one lakh rupees

(J) on income by way of other long-term capital gains [not being long-term capital gains

20 per cent ;

to in clauses referred (33) and (36) of section 10]

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(K) on the whole of the other income

30 per cent

2. In the case of a company—

(a) where the company is a domestic company—

(i) on income by way of interest other than “Interest on securities”

10 per cent ;

(ii) on income by way of winnings from lotteries, crossword puzzles, card games and

30 per cent ;

other games of any sort

(iii) on income by way of winnings from horse races

30 per cent ;

(iv) on any other income

10 per cent ;

(b) where the company is not a domestic company—

(i) on income by way of winnings from lotteries, crossword puzzles, card games

30 per cent ;

and other games of any sort

(ii) on income by way of winnings from horse races

30 per cent ;

(iii) on income by way of interest payable by Government or an Indian concern on

20 per cent ;

moneys borrowed or debt incurred by Government or the Indian concern in foreign currency

(not being income by way of interest referred to in section 194LB or section 194LC)

(iv) on income by way of royalty payable by Government or an Indian concern in pursuance

10 per cent ;

of an agreement made by it with the Government or the Indian concern after the 31st day

of March, 1976 where such royalty is in consideration for the transfer of all or any rights

(including the granting of a licence) in respect of copyright in any book on a subject referred

to in the first proviso to sub-section (1A) of section 115A of the Income-tax Act, to the Indian

concern, or in respect of any computer software referred to in the second proviso to sub-

s e c t i o n

( 1A) of section 115A of the Income-tax Act, to a person resident in India

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(v) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(iv)]

payable by Government or an Indian concern in pursuance of an agreement made by it with the

Government or the Indian concern 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—

(A) where the agreement is made after the 31st day of March, 1961 but before the

50 per cent ;

1st day of April, 1976

(B) where the agreement is made after the 31st day of March, 1976

10 per cent ;

(vi) on income by way of fees for technical services payable by the Government or an Indian

concern in pursuance of an agreement made by it with the Government or the Indian concern

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—

(A) where the agreement is made after the 29th day of February, 1964 but before the

50 per cent ;

1st day of April, 1976

(B) where the agreement is made after the 31st day of March, 1976

10 per cent ;

(vii) on income by way of short-term capital gains referred to in section 111A

15 per cent ;

(viii) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of

10 per cent ;

sub-section (1) of section 112

(ix) on income by way of long-term capital gains referred to in section 112A exceeding

10 per cent ;

one lakh rupees

(x) on income by way of other long-term capital gains [not being long-term capital gains referred

20 per cent ;

to in clauses (33) and (36) of section 10]

(xi) on any other income

40 per cent

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Explanation :—For the purposes of item 1(b)(i) of this Part, “investment income” and “non-resident Indian” shall have the respective

meanings assigned to them in Chapter XII-A of the Income-tax Act.

Surcharge on income-tax

The amount of income-tax deducted in accordance with the provisions of––

(i) item 1 of this Part, shall be increased by a surcharge, for the purposes of the Union,––

(a) 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, being a non-resident, calculated,––

I. at the rate of ten per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and

subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees ;

II. at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid

and subject to the deduction exceeds one crore rupees but does not exceed two crore rupees ;

III. at the rate of twenty-five per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be

paid and subject to the deduction exceeds two crore rupees but does not exceed five crore rupees ; and

IV. at the rate of thirty-seven per cent of such tax, where the income or the aggregate of such incomes paid or likely to be

paid and subject to the deduction exceeds five crore rupees ;

(b) in the case of every co-operative society or firm, being a non-resident, calculated at the rate of twelve per cent, where the

income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees ;

(ii) Item 2 of this Part shall be increased by a surcharge, for the purposes of the Union, in the case of every company other than a

domestic company, calculated,––

(a) at the rate of two per cent of such income-tax where the income or the aggregate of such incomes paid or likely to be paid

and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees ; and

(b) at the rate of five per cent of such income-tax where the income or the aggregate of such incomes paid or likely to be paid

and subject to the deduction exceeds ten crore rupees.

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PART III

RATES FOR CHARGING INCOME-TAX IN CERTAIN CASES, DEDUCTING INCOME-TAX FROM INCOME CHARGEABLE UNDER THE

HEAD “SALARIES” AND COMPUTING “ADVANCE TAX”

In cases in which income-tax has to be charged under sub-section (4) of section 172 of the Income-tax Act or sub-section (2) of

section 174 or section 174A or section 175 or sub-section (2) of section 176 of the said Act or deducted from, or paid on, from income

chargeable under the head “Salaries” under section 192 of the said Act 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 income chargeable to tax under section 115JB or section 115JC

or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act

at the rates as specified in that Chapter or section or surcharge, wherever applicable, on such “advance tax” in respect of any income

chargeable to tax under section 115A or section 115AB or section 115AC or section 115ACA or section 115AD or section 115B

or section 115BA or section 115BB or section 115BBA or section 115BBC or section 115BBD or section 115BBDA or section 115BBE or

section 115BBF or section 115BBG or section 115E or section 115JB or section 115JC] shall be charged, deducted or computed at the following

rate or rates :—

Paragraph A

(I) In the case of every individual other than the individual referred to in items (II) and (III) 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-tax Act, not being a case to which any other Paragraph of this Part applies,—

Rates of income-tax

(1) where the total income does not exceed Rs. 2,50,000

Nil ;

(2) where the total income exceeds Rs. 2,50,000 but

5 per cent of the amount by which the total income

does not exceed Rs. 5,00,000

exceeds Rs. 2,50,000 ;

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(3) where the total income exceeds Rs. 5,00,000 but

Rs. 12,500 plus 20 per cent of the amount by which

does not exceed Rs. 10,00,000

the total income exceeds Rs. 5,00,000 ;

(4) where the total income exceeds Rs. 10,00,000

Rs. 1,12,500 plus 30 per cent of the amount by which

the total income exceeds Rs. 10,00,000.

(II) 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 year,—

Rates of income-tax

(1) where the total income does not exceed Rs. 3,00,000

Nil ;

(2) where the total income exceeds Rs. 3,00,000 but

5 per cent of the amount by which the total income

does not exceed Rs. 5,00,000

exceeds Rs. 3,00,000 ;

(3) where the total income exceeds Rs. 5,00,000 but

Rs. 10,000 plus 20 per cent of the amount by which

does not exceed Rs. 10,00,000

the total income exceeds Rs. 5,00,000 ;

(4) where the total income exceeds Rs. 10,00,000

Rs. 1,10,000 plus 30 per cent of the amount by which

the total income exceeds Rs. 10,00,000.

(III) In the case of every individual, being a resident in India, who is of the age of eighty years or more at any time during

the previous year,—

Rates of income-tax

(1) where the total income does not exceed Rs. 5,00,000

Nil ;

(2) where the total income exceeds Rs. 5,00,000 but

20 per cent of the amount by which the total income

does not exceed Rs. 10,00,000

exceeds Rs. 5,00,000 ;

(3) where the total income exceeds Rs. 10,00,000

Rs. 1,00,000 plus 30 per cent of the amount by which

the total income exceeds Rs. 10,00,000.

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Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A

or section 112 or section 112A 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 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,—

(a) having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-

tax ;

(b) having a total income exceeding one crore rupees but not exceeding two crore rupees, at the rate of fifteen per cent of such

income-tax ;

(c) having a total income exceeding two crore rupees but not exceeding five crore rupees, at the rate of twenty-five per cent of such

income-tax ; and

(d) having a total income exceeding five crore rupees, at the rate of thirty-seven per cent of such income-tax: Provided that in the

case of persons mentioned above having total income exceeding,—

(a) fifty lakh 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 fifty lakh rupees ;

(b) one crore rupees but does not exceed two crore rupees, the total amount payable as income-tax and surcharge on such

income shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more

than the amount of income that exceeds one crore rupees ;

income shall not exceed the total amount payable as income-tax and surcharge on a total income of two crore rupees by more

than the amount of income that exceeds two crore rupees ;

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(d) five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount

payable as income-tax and surcharge on a total income of five crore rupees by more than the amount of income that exceeds

five crore rupees.

Paragraph B

In the case of every co-operative society,—

Rates of income-tax

(1) where the total income does not exceed Rs.10,000

10 per cent of the total income ;

(2) where the total income exceeds Rs.10,000 but does not

Rs. 1,000 plus 20 per cent of the amount by which the total

exceed Rs. 20,000

income exceeds Rs. 10,000 ;

(3) where the total income exceeds Rs. 20,000

Rs. 3,000 plus 30 per cent of the amount by which the total

income exceeds Rs. 20,000.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A

or section 112 or section 112A of the Income-tax Act, shall, in the case of every co-operative society, having a total income exceeding one

crore rupees, be increased 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 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 crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph C

In the case of every firm,—

Rate of income-tax

On the whole of the total income

30 per cent.

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Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A

or section 112 or section 112A of the Income-tax Act, shall, in the case of every firm, having a total income exceeding one crore rupees, be

increased 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 firm 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 crore rupees by

more than the amount of income that exceeds one crore rupees.

Paragraph D

In the case of every local authority,—

Rate of income-tax

On the whole of the total income

30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A

or section 112 or section 112A of the 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 calculated at the rate of twelve 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 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 E

In the case of a company,—

I. In the case of a domestic company,—

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Rates of income-tax

(i) where its total turnover or the gross receipt in the previous year

25 per cent of the total income ;

2017-2018 does not exceed four hundred crore rupees ;

(ii) other than that referred to in item (i)

30 per cent of the total income.

I. In the case of a company other than a domestic company,—

(i) on so much of the total income as consists of,—

(a) royalties received from the Government or an Indian concern in

pursuance of an agreement made by it with the Government or the

Indian concern after the 31st day of March, 1961 but before the 1st day

of April, 1976 ; or

(b) fees for rendering technical services received from Government or an

Indian concern in pursuance of an agreement made by it with the

Government or the Indian concern after the 29th day of February, 1964

but before the 1st day of April, 1976,

and where such agreement has, in either case, been

50 per cent ;

approved by the Government

(ii) on the balance, if any, of the total income

40 per cent

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A

or section 112 or section 112A of the Income-tax Act, shall be increased by a surcharge for the purposes of the Union, calculated,––

(i) 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

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

(ii) 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 :

Provided that in the case of every company having a total income exceeding one crore rupees but not exceeding ten 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 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 total income exceeding ten crore rupees, the total amount

payable as income-tax and surcharge on such income shall 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.

PART IV

[See section 2 (13)(c)]

RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME

Rule 1.—Agricultural income of the nature referred to in sub-clause (a) of clause (1A) of section 2 of the Income-tax Act 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 40A therein shall

be construed as not including a reference to sub-sections (3), (3A) and (4) of section 40A.

Rule 2.—Agricultural income of the nature referred to in sub-clause (b) or sub-clause (c) of clause (1A) 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 of the cultivator

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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,

40A [other than sub-sections (3), (3A) and (4) thereof], 41, 43, 43A, 43B and 43C 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 (1A) 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—

(a) 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 ;

(b) where the assessee derives income from sale of centrifuged latex or cenex or latex based crepes (such as pale latex crepe) or

brown crepes (such as estate brown crepe, re-milled crepe, smoked blanket crepe or flat bark crepe) or technically specified

block rubbers manufactured or processed by him from rubber plants grown by him in India, such income shall be computed

in accordance with rule 7A of the Income-tax Rules, 1962, and sixty-five per cent of such income shall be regarded as the

agricultural income of the assessee ;

computed in accordance with rule 7B of the Income-tax Rules, 1962, and sixty per cent or seventy-five per cent, as the case

may be, 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

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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, 2019, 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, 2011 or the 1st day of April, 2012 or the 1st day

of April, 2013 or the 1st day of April, 2014 or the 1st day of April, 2015 or the 1st day of April, 2016 or the 1st day of April, 2017 or the

1st day of April, 2018, 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, 2011, 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, 2012 or the 1st day of April, 2013 or the 1st day of April, 2014 or the 1st day of April,

2015 or the 1st day of April, 2016 or the 1st day of April, 2017 or the 1st day of April, 2018 ;

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2012, 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, 2013 or the 1st day of April, 2014 or the 1st day of April, 2015 or the 1st day of April,

2016 or the 1st day of April, 2017 or the 1st day of April, 2018,

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(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2013, 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, 2014 or the 1st day of April, 2015 or the 1st day of April, 2016 or the

1st day of April, 2017 or the 1st day of April, 2018 ;

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2014, 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, 2015 or the 1st day of April, 2016 or the 1st day of April, 2017 or the 1st day of

April, 2018 ;

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2015, 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, 2016 or the 1st day of April, 2017 or the 1st day of April, 2018 ;

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2016, 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, 2017 or the 1st day of April, 2018 ;

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2017, 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, 2018 ;

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2018, 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, 2019.

(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2020, 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 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, 2012 or the 1st day

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of April, 2013 or the 1st day of April, 2014 or the 1st day of April, 2015 or the 1st day of April, 2016 or the 1st day of April, 2017 or the

1st day of April, 2018 or the 1st day of April, 2019, is a loss, then, for the purposes of sub-section (10) 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, 2012, 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, 2013 or the 1st day of April, 2014 or the 1st day of April, 2015 or the 1st day of April,

2016 or the 1st day of April, 2017 or the 1st day of April, 2018 or the 1st day of April, 2019 ;

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2013, 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, 2014 or the 1st day of April, 2015 or the 1st day of April, 2016 or the 1st day of April,

2017 or the 1st day of April, 2018 or the 1st day of April, 2019 ;

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2014, 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, 2015 or the 1st day of April, 2016 or the 1st day of April, 2017 or the 1st

day of April, 2018 or the 1st day of April, 2019 ;

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2015, 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, 2016 or the 1st day of April, 2017 or the 1st day of April, 2018 or the 1st day of

April, 2019 ;

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2016, 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, 2017 or the 1st day of April, 2018 or the 1st day of April, 2019 ;

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2017, 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, 2018 or the 1st day of April, 2019 ;

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(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2018, 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, 2019 ;

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2019, 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, 2020.

(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 the First Schedule to the Finance Act, 2011 (8 of 2011) or the First Schedule to the

Finance Act, 2012 (23 of 2012) or the First Schedule to the Finance Act, 2013 (17 of 2013) or the First Schedule to the Finance (No. 2)

Act, 2014 (25 of 2014) or the First Schedule to the Finance Act, 2015 (20 of 2015) or the First Schedule to the Finance Act, 2016 (28 of

2016) or the First Schedule to the Finance Act, 2017 (7 of 2017) or the First Schedule to the Finance Act, 2018 (13 of 2018) 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 288A 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.

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THE SECOND SCHEDULE

[See section 83(1)]

Notification number and date

Amendment

Period of effect of amendment

—————————————————————————————————————————————————————————

(1)

(2)

(3)

—————————————————————————————————————————————————————————

G.S.R. 423 (E),

In the said notification, in the Table, against serial number 443, in

31^stMarch, 2017

dated the 1^stJune,

column (2), for the figures “3823 11 90”, the figures “3823 11 00”

to 14^thSeptember,

2011 [46/2011-

shall be substituted.

2017

Customs, dated

1^stJune, 2011]

G.S.R. 499 (E),

In the said notification, in the Table, against serial number 476, in

31^stMarch, 2017

dated the 1^stJuly,

column (2), for the figures “3823 11 90”, the figures “3823 11 00”

to 14^thSeptember,

2011 [53/2011-

shall be substituted.

2017

Customs, dated

1^stJuly, 2011]

G.S.R. 185 (E),

In the said notification, in the Table, against serial numbers 230 and

31^stMarch,

dated the 17^thMarch,

230A, in column (2), for the figures “3823 11 90”, the figures

2017 to

2012 [12/2012-

“3823 11 00” shall be substituted.

30^thJune, 2017

Customs, dated 17^thMarch,

2012]

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THE THIRD SCHEDULE

[See section 84(1)]

Notification number and date

Amendment

Period of effect of amendment

—————————————————————————————————————————————————————————

(1)

(2)

(3)

—————————————————————————————————————————————————————————

G.S.R. 785 (E),

In the said notification, in the Table, against serial number 251 and 252,

1^stJuly, 2017

dated the 30^thJune,

in column (2), for the figures “3823 11 90”, the figures “3823 11 00”

to 14^thSeptember,

2017 [50/2017-Customs,

shall be substituted.

2017

dated 30^thJune, 2017]

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THE FOURTH SCHEDULE

[See section 88(a)]

In the First Schedule to the Customs Tariff Act,—

(1) in Chapter 39, for the entry in column (4) occurring against all the tariff items of heading 3918, the entry “15%” shall be substituted ;

(2) in Chapter 68, for the entry in column (4) occurring against all the tariff items of heading 6813, the entry “15%” shall be substituted ;

(3) in Chapter 69, for the entry in column (4) occurring against all the tariff items of headings 6905 and 6907, the entry “15%” shall be

substituted ;

(4) in Chapter 70, for the entry in column (4) occurring against all the tariff items of heading 7009, the entry “15%” shall be substituted ;

(5) in Chapter 71,––

(i) for the entry in column (4) occurring against all the tariff items of headings 7106, 7108, 7110 and 7112, the entry “12.5%” shall

be substituted ;

(ii) for the entry in column (4) occurring against tariff items 7107 00 00, 7109 00 00 and 7111 00 00, the entry “12.5%” shall be

substituted ;

(6) in Chapter 83, ––

(i) for the entry in column (4) occurring against tariff item 8301 20 00, the entry “15%” shall be substituted ;

(ii) for the entry in column (4) occurring against all the tariff items of heading 8302, the entry “15%” shall be substituted ;

(7) in Chapter 84,––

(i) for the entry in column (4) occurring against tariff item 8415 90 00, the entry “20%” shall be substituted ;

(ii) for the entry in column (4) occurring against tariff items 8421 23 00, 8421 31 00, 8421 39 20 and 8421 39 90, the entry “10%” shall

be substituted ;

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(8) in Chapter 85,—

(i) for the entry in column (4) occurring against tariff items 8512 10 00, 8512 20 10, 8512 20 20, 8512 20 90, 8512 30 10, 8512 30 90 and

8512 40 00, the entry “15%” shall be substituted ;

(ii) for the entry in column (4) occurring against tariff item 8512 90 00, the entry “10%” shall be substituted ;

(iii) for the entry in column (4) occurring against tariff items 8518 21 00 and 8518 22 00, the entry “15%” shall be substituted ;

(iv) for the entry in column (4) occurring against tariff item 8521 90 90, the entry “20%” shall be substituted ;

(v) for the entry in column (4) occurring against tariff items 8525 80 10, 8525 80 20, 8525 80 30 and 8525 80 90, the entry “20%” shall

be substituted ;

(vi) for the entry in column (4) occurring against tariff items 8539 10 00, 8539 21 20 and 8539 29 40, the entry “15%” shall be

substituted ;

(8) in Chapter 87, for the entry in column (4) occurring against all the tariff items of headings 8706 and 8707, the entry “15%” shall be

substituted ;

(9) in Chapter 90, for the entry in column (4) occurring against tariff item 9001 10 00, the entry “15%” shall be substituted ;

(10) in Chapter 98, after Note 6, the following Note shall be inserted, namely :—

“7. Heading 9804 is to be taken not to apply to printed books.”.

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THE FIFTH SCHEDULE

[See section 88(b)]

In the First Schedule to the Customs Tariff Act,––

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential

—————————————————————————————————————————————————————————

(1)

(2)

(3)

(4)

(5)

—————————————————————————————————————————————————————————

(1) in Chapter 1, for the entry in column (2) occurring against tariff item 0106 20 00, the following shall be substituted, namely :—

“-

Reptiles (including snakes and turtles)” ;

(2) in Chapter 2,—

(i) for the entry in column (2) occurring against heading 0201, the following shall be substituted, namely :—

“MEAT OF BOVINE ANIMALS,

FRESH OR CHILLED” ;

(ii) for the entry in column (2) occurring against heading 0207, the following shall be substituted, namely :—

“MEAT AND EDIBLE OFFAL, OF

THE POULTRY OF HEADING 0105,

FRESH, CHILLED OR FROZEN” ;

(3) in Chapter 3,—

(i)

in heading 0303,—

(a) in the entry in column (2) occurring against tariff item 0303 14 00, for the words “Oncorhynchus clarkii”, the words

“Oncorhynchus clarki” shall be substituted ;

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(b) in the entry in column (2) occurring after the entry against tariff item 0303 19 00, for the words and bracket “carp

(Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,

Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma

spp.”, the words and brackets “carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys

spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,

Megalobrama spp.)” shall be substituted ;

(i) for the words “Cyprinus carpio, Carassius carassius”, the words “Cyprinus spp.,

Carassius spp.” shall be substituted ;

(ii) for the word “Megalobroma”, the word “Megalobrama” shall be substituted ;

(d) in the entry in column (2) occurring against tariff item 0303 31 00, for the word “hippoglossidae”, the word

“hippoglossoides” shall be substituted ;

(e) in the entry in column (2) occurring after the entry against tariff item 0303 49 00, for the words and brackets “scads

(Decapterusspp.)”, the words and brackets “scads (Decapterus spp.)” shall be substituted ;

(f) for tariff item 0303 59 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“0303 59

- - -

Others:

0303 59 10

- - -

Indian mackerels (Rastrelliger spp.)

kg.

30%

0303 59 90

- - -

Other

kg.

30%

-” ;

—————————————————————————————————————————————————————————

(i) in heading 0304, in the entry in column (2) occurring against tariff items 0304 42 00 and 0304 82 00, for the words

“Oncorhynchus clarkii”, the words “Oncorhynchus clarki” shall be substituted ;

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(iii) in heading 0305,—

(a) in the entry in column (2) occurring against tariff item 0305 32 00, for the word “Uclichthyidae”, the word

“Euclichthyidae” shall be substituted ;

(b) in the entry in column (2) occurring against tariff item 0305 43 00, for the words “Oncorhynchus clarkii”, the words

“Oncorhynchus clarki” shall be substituted ;

(iv) in heading 0306, after tariff item 0306 17 19 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“0306 17 20

- - -

Vannamei shrimp (Litopenaeus vannamei)

kg.

30%

0306 17 30

- - -

Indian white shrimp (Fenneropenaeus indicus)

kg.

30%

0306 17 40

- - -

Black tiger shrimp (Penaeus monodon)

kg.

30%

0306 17 50

- - -

Flower shrimp (Penaeus semisulcatus)

kg.

30%

-” ;

—————————————————————————————————————————————————————————

(v) in heading 0308,—

(a) in the entry in column (2), for the words “MOLLUSCS, LIVE, FRESH, CHILLED, DRIED, SALTED OR IN BRINE”,

the words “MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE” shall be substituted ;

(b) for tariff item 0308 90 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“0308 90 00 -

Other kg.

30%

-” ;

—————————————————————————————————————————————————————————

(4) in Chapter 4, in heading 0406,—

(i) for the entry in column (2) occurring against tariff item 0406 10 00, the following shall be substituted, namely :—

“- Fresh (unripened or uncured) cheese,

including whey cheese, and curd” ;

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(ii) for the entry in column (2) occurring against tariff item 0406 30 00, the following shall be substituted, namely :—

“Processed cheese, not grated or powdered” ;

(5) in Chapter 5, in the entry in column (2) occurring against heading 0506, for the words “DEGELATINISED POWDER”, the words

“DEGELATINISED ; POWDER” shall be substituted ;

(6) in Chapter 7,—

(i) in Note 2, for the words “Majorana hartensis”, the words “Majorana hortensis” shall be substituted ;

(ii) in the entry in column (2) occurring against heading 0705, for the word “LACTUCASATIVA”, the words

“LACTUCA SATIVA” shall be substituted ;

(iii) for tariff item 0709 93 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“0709 93

- - -

Pumpkins, squash and gourds (Cucurbita spp.):

0709 93 10

- - -

Pumpkins

kg.

30%

20%

0709 93 20

- - -

Squash

kg.

30%

20%

0709 93 30

- - -

Bitter gourd

kg.

30%

20%

0709 93 40

- - -

Bottle gourd

kg.

30%

20%

0709 93 50

- - -

Snake gourd

kg.

30%

20%

0709 93 60

- - -

Coccinia (Kundru)

kg.

30%

20%

0709 93 90

- - -

Other

kg.

30%

20%” ;

—————————————————————————————————————————————————————————

(iv) for tariff item 0709 99 20 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“0709 99 30

- - -

Okra/lady finger (Bhindi)

kg.

30%

20%” ;

—————————————————————————————————————————————————————————

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—————————————————————————————————

(v) for tariff item 0713 10 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“0713 10

-- -

Peas (Pisum sativum):Yellow peas

kg.

50%

40%

0713 10 20

- - -

Green peas

kg.

50%

40%

0713 10 90

- - -

Other

kg.

50%

40%” ;

—————————————————————————————————————————————————————————

(7) in Chapter 8,—

(i) for tariff item 0804 50 20 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Mangoes, fresh:

0804 50 21

- - -

Alphonso (Hapus)

kg.

30%

20%

0804 50 22

- - -

Banganapalli

kg.

30%

20%

0804 50 23

- - -

Chausa

kg.

30%

20%

0804 50 24

- - -

Dasheri

kg.

30%

20%

0804 50 25

- - -

Langda

kg.

30%

20%

0804 50 26

- - -

Kesar

kg.

30%

20%

0804 50 27

- - -

Totapuri

kg.

30%

20%

0804 50 28

- - -

Mallika

kg.

30%

20%

0804 50 29

- - -

Other

kg.

30%

20%” ;

—————————————————————————————————————————————————————————

(ii) for tariff item 0807 19 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“0807 19

- - -

Other:

0807 19 10

- - -

Musk melons

kg.

30%

20%

0807 19 90

- - -

Other

kg.

30%

20%” ;

—————————————————————————————————————————————————————————

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(iii) in the entry in column (2) occurring against heading 0809, for the words “PLUMS AND SOLES”, the words “PLUMS

AND SLOES” shall be substituted ;

(8) in Chapter 9, for the entry in column (2) occurring against sub-heading 0906 19, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Other:” ;

—————————————————————————————————————————————————————————

(9) in Chapter 10, for tariff item 1005 90 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“1005 90

- - -

Other:Dent corn (Zea mays var. indenta):

1005 90 11

- - -

Yellow

kg.

60%

1005 90 19

- - -

Other

kg.

60%

1005 90 20

- - -

Flint corn (Zea mays var. indurata)

kg.

60%

1005 90 30

- - -

Pop corn (Zea mays var. everta)

kg.

60%

1005 90 90

- - -

Other

kg.

60%

-” ;

—————————————————————————————————————————————————————————

(10) in Chapter 11, after tariff item 1102 90 10 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“- - -

Rice flour:

1102 90 21

- - -

Brown rice flour

kg.

30%

1102 90 22

- - -

White rice flour

kg.

30%

1102 90 29

- - -

Other

kg.

30%

-” ;

—————————————————————————————————————————————————————————

(11) in Chapter 12, in the entry in column (2) occurring against heading 1212, for the words “Ci-chorium intybus sativum”, the words

“CICHORIUM INTYBUS SATIVUM” shall be substituted ;

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(12) in Chapter 15,—

(i) for the entry in column (2) occurring against tariff item 1512 19 30, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Safflower oil, edible grade” ;

—————————————————————————————————————————————————————————

(ii) for the entry in column (2) occurring against tariff item 1512 19 40, the following shall be substituted, namely :—

“- - -

Safflower oil, non-edible grade” ;

(13) in Chapter 21, in the entry in column (2) occurring against heading 2103, for the words “THEREFOR, MIXED”, the words

“THEREFOR ; MIXED” shall be substituted ;

(14) in Chapter 22,—

(i) in Note 1, in clause (a), for the words “products falling thereunder”, the words “products of this Chapter” shall be substituted ;

(ii) in the entry in column (2) occurring against tariff item 2206 00 00, for the words “MIXTURES OF FERMENTED BEVERAGESAND

NON-ALCOHOLIC BEVERAGES”, the words “MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED

BEVERAGES AND NON-ALCOHOLIC BEVERAGES” shall be substituted—

(iii) in heading 2208,—

(a) tariff items 2208 20 12, 2208 20 92 and 2208 50 13 and the entries relating thereto shall be omitted ;

(b) for tariff item 2208 60 93 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2208 60 00 -

Vodka l150%

-”:

—————————————————————————————————————————————————————————

(15) in Chapter 25, in Note 2, in clause (b), for the words “evaluated at”, the words “evaluated as” shall be substituted ;

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(16) in Chapter 26,—

(i) in Note 3, in clause (a), for the words “excluding slag, ash and residues”, the words “excluding ash and residues” shall be

substituted ;

(ii) in heading 2620,—

(a) for the tariff item 2620 19 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2620 19

- - -

Other:

2620 19 10

- - -

Zinc dross

kg.

10%

2620 19 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for the tariff item 2620 29 00 and the entries relating thereto, the following shall be substituted, namely :—

“2620 29

- - -

Other:

2620 29 10

- - -

Lead dross

kg.

2620 29 90

- - -

Other

kg.

-” ;

—————————————————————————————————————————————————————————

(17) in Chapter 27,—

(i)

for the Supplementary Note, the following Supplementary Note shall be substituted, namely :—

“Supplementary Note:

In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.

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—————————————————————————————————

Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.” ;

(ii) in the entry in column (2) occurring against heading 2707, for the words “COAL TAR SIMILAR PRODUCTS”, the words “COAL

TAR ; SIMILAR PRODUCTS” shall be substituted ;

(iii) in heading 2710,—

(a) for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to

2710 20 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2710 12

- - -

Light oils and preparations:

- - -

Naphtha:

2710 12 21

- - -

Light naphtha

kg.

10%

2710 12 22

- - -

Heavy naphtha

kg.

10%

2710 12 29

- - -

Full range naphtha

kg.

10%

- - -

Solvent 60/80, solvent 50/120 and solvent 145/205

(petroleum hydrocarbon solvents) as specified under

standard IS 1745:

2710 12 31

- - -

Solvent 60/80

kg.

10%

2710 12 32

- - -

Solvent 50/120

kg.

10%

2710 12 39

- - -

Solvent 145/205

kg.

10%

- - -

Motor gasoline conforming to standard IS 2796,

IS 17021 or IS 17076:

2710 12 41

- - -

Motor gasoline conforming to standard IS 2796

kg.

10%

2710 12 42

- - -

E 20 fuel conforming to standard IS 17021

kg.

10%

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2710 12 49

- - -

M15 fuel conforming to standard IS 17076

kg.

10%

2710 12 50

- - -

Aviation gasoline conforming to standard IS 1604

kg.

10%

2710 12 90

- - -

Other

kg.

10%

2710 19

- - -

Other:

2710 19 20

- - -

Solvent 125/240 (petroleum hydrocarbon solvent)

kg.

10%

as specified under standard IS 1745

- - -

Kerosene intermediate and oils obtained from

kerosene intermediate:

2710 19 31

- - -

Kerosene intermediate

kg.

10%

2710 19 32

- - -

Kerosene conforming to standard IS 1459

kg.

10%

2710 19 39

- - -

Aviation turbine fuels, kerosene type conforming to

kg.

10%

standard IS 1571

- - -

Gas oil and oils obtained from gas oil:

2710 19 41

- - -

Gas oil

kg.

10%

2710 19 42

- - -

Vacuum gas oil

kg.

10%

2710 19 43

- - -

Light diesel oil conforming to standard IS 15770

kg.

10%

2710 19 44

- - -

Automotive diesel fuel, not containing biodiesel,

kg.

10%

conforming to standard IS 1460

2710 19 49

- - -

High flash high speed diesel

kg.

10%

fuel conforming to standard IS 16861

- - -

Fuel oils conforming to standard IS 1593:

2710 19 51

- - -

Grade LV

kg.

10%

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—————————————————————————————————

2710 19 52

- - -

Grade MV1

kg.

10%

2710 19 53

- - -

Grade MV2

kg.

10%

2710 19 59

- - -

Grade HV

kg.

10%

- - -

Fuels (Class F) or marine fuels conforming to

standard IS 16731:

2710 19 61

- - -

Distillate oil

kg.

10%

2710 19 69

- - -

Residual oil

kg.

10%

- - -

Base oil and lubricating oil:

2710 19 71

- - -

Base oil

kg.

10%

2710 19 72

- - -

Engine oil (internal combustion engine crankcase oils)

kg.

10%

conforming to standard IS 13656

2710 19 73

- - -

Engine oil conforming to standard IS 14234

kg.

10%

2710 19 74

- - -

Automotive gear oil conforming to standard IS 1118

kg.

10%

2710 19 75

- - -

Industrial gear oil conforming to standard IS 8406

kg.

10%

2710 19 76

- - -

General purpose machinery and spindle oils

kg.

10%

conforming to standard IS 493

2710 19 77

- - -

Turbine lubricating oil conforming to standard IS 1012

kg.

10%

2710 19 78

- - -

Other lubricating oil, conforming to any other BIS

kg.

10%

standard

2710 19 79

- - -

Other lubricating oil, not conforming to any BIS standard

kg.

10%

- - -

Cutting oil, hydraulic oil, industrial white oil, jute

batching oil, mineral oil for cosmetic industry,

transformer oil:

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2710 19 81

- - -

Cutting oil conforming to standard IS 1115

kg.

10%

2710 19 82

- - -

Cutting oil (neat) conforming to standard IS 3065

kg.

10%

2710 19 83

- - -

Hydraulic oil conforming to standard IS 3098 or

kg.

10%

IS 11656

2710 19 84

- - -

Industrial white oil conforming to standard IS 1083

kg.

10%

2710 19 85

- - -

Insulating oil for transformer and circuit-breaker

kg.

10%

(transformer and circuit-breaker oils) conforming to

standard IS 335 or IS 12463

2710 19 86

- - -

Mineral oil for cosmetic industry conforming to

kg.

10%

standard IS 7299

2710 19 87

- - -

Jute batching oil conforming to standard IS 1758

kg.

10%

2710 19 88

- - -

Other cutting oil, hydraulic oil, industrial white oil,

kg.

10%

jute batching oil, mineral oil for cosmetic industry,

transformer oil conforming to any other BIS standard

2710 19 89

- - -

Other cutting oil, hydraulic oil, industrial white oil,

kg.

10%

jute batching oil, mineral oil for cosmetic industry,

transformer oil, not conforming to any BIS standard

2710 19 90

- - -

Other

kg.

10%

2710 20

- - -

Petroleum oils and oils obtained from bituminous

minerals (other than crude) and preparations not

elsewhere specified or included, containing by

weight 70 % or more of petroleum oils or of oils

obtained from bituminous minerals, these oils being

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—————————————————————————————————

the basic constituents of the preparations, containing

biodiesel, other than waste oils:

2710 20 10

- - -

Automotive diesel fuel, containing biodiesel,

kg.

10%

conforming to standard IS 1460

2710 20 20

- - -

Diesel fuel blend (B6 to B20) conforming to

kg.

10%

standard IS 16531

2710 20 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for the entry in column (2) occurring against tariff item 2710 99 00, the following shall be substituted namely :—

—————————————————————————————————————————————————————————

“- - -

Other” ;

—————————————————————————————————————————————————————————

(iv) in heading 2711, for tariff item 2711 19 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“271119

- - -

Other:

27111910

- - -

LPG (for non-automotive purposes) conforming

kg.

10%

to standard IS 4576

27111920

- - -

LPG (for automotive purposes) conforming to

kg.

10%

standard IS 14861

27111990

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(v) in heading 2713, for tariff items 2713 11 00 and 2713 12 00 and the entries relating thereto, the following shall be substituted,

namely :—

—————————————————————————————————————————————————————————

“271311

- - -

Not calcined:

27131110

- - -

Raw petroleum coke for anode making in aluminium industry

kg.

10%

conforming to standard IS 17049

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2713 11 90

- - -

Other

kg.

10%

2713 12

- - -

Calcined:

2713 12 10

- - -

Calcined petroleum coke for anode making in

kg.

10%

aluminium industry conforming to standard IS 17049

2713 12 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(18) in Chapter 28,—

(i) in Note 3, in clause (e), for the words and figures “of heading 3813, ink removers”, the words and figures “of heading 3813 ; ink

removers” shall be substituted ;

(ii) for the entry in column (2) occurring against tariff item 2836 30 00, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“-

Sodium hydrogencarbonate (sodium bicarbonate)” ;

—————————————————————————————————————————————————————————

(19) in Chapter 29,—

(i) in Note 5, in clause (C), in paragraph (1), for the words “compound ; and”, the word “compound ;” shall be substituted ;

(ii) in Note 7, for the words “thioaldehydes anhydrides”, the words “thioaldehydes, anhydrides” shall be substituted ;

(iii) after tariff item 2901 29 20 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2901 29 30

- - -

Dihydromyrcene

kg.

10%

2901 29 40

- - -

Tetradecene

kg.

10%

-” ;

—————————————————————————————————————————————————————————

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—————————————————————————————————

(iv) in heading 2902,—

(a) for tariff item 2902 19 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2902 19

- - -

Other:

2902 19 10

- - -

Cyclopropyl actetylene

kg.

10%

2902 19 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) after tariff item 2902 90 50 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2902 90 60

- - -

N-propyl benzene

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(v)

in heading 2904, tariff item 2904 10 40 and the entries relating thereto, shall be omitted ;

(vi)

in heading 2905,—

(a)

after tariff item 2905 22 40 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2905 22 50

- - -

Dihydromyrcenol

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) after tariff item 2905 39 10 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2905 39 20

- - -

Hexylene glycol

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(vii)

in heading 2907, after tariff item 2907 29 10 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2907 29 20

- - -

Tris (p-hydroxy phenyl) ethane

kg.

10%

2907 29 30

- - -

Tertiary butyl hydroquinone

kg.

10%

-” ;

—————————————————————————————————————————————————————————

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(viii)

in heading 2909,—

(a) for tariff item 2909 19 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2909 19

- - -

Other:

2909 19 10

- - -

Tertiary amyl methyl ether

kg.

10%

2909 19 20

- - -

Methyl tertiary butyl ether

(MTBE)

kg.

10%

2909 19 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for the entry in column (2) occurring against tariff item 2909 41 00, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

2,2’-oxydiethanol (diethylene glycol, digol)” ;

—————————————————————————————————————————————————————————

“2909 49

- - -

Other:

2909 49 10

- - -

Phenoxy ethanol

kg.

10%

2909 49 20

- - -

1-(4-phenoxyphenoxy) propan-2-ol

kg.

10%

2909 49 30

- - -

Meta phenoxy benzyl alcohol (MPBA)

kg.

10%

2909 49 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(d) after tariff item 2909 50 30 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2909 50 40

- - -

4-methoxy phenol (mono methyl ether of hydroquinone)

kg.

10%

“2909 50 50

- - -

Butylated hydroxyanisole (BHA)

kg.

10%

-” ;

—————————————————————————————————————————————————————————

No. 18-1]

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—————————————————————————————————

(ix)

in heading 2912, after tariff item 2912 29 20 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2912 29 30

- - -

Hexyl cinnamic aldehyde

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(x)

in heading 2914,—

(a) after tariff item 2914 29 22 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2914 29 30

- - -

Pentyl-2-cyclopenten-1-one

kg.

10%

2914 29 40

- - -

Cyclohexane dione

kg.

10%

2914 29 50

- - -

7-acetyl, 1,2,3,4,5,6,7,8-octahydro, 1,1, 6,7-tetra methyl

Naphthalene / 1-(2,3,8,8-tetramethy l-1,2,3,4,5,6,7,8-

octahydronaphthalen-2-yl) ethanone

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) after tariff item 2914 79 20 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2914 79 30

- - -

Tri fluoro methyl acetophenone

kg.

10%

2914 79 40

- - -

Chloro-4-(4-chloro phenoxy) acetophenone

kg.

10%

2914 79 50

- - -

Dichloroacetophenone

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xi)

in heading 2915,—

(a) after tariff item 2915 39 60 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2915 39 70

- - -

Ortho tertiary butyl cyclohexyl acetate

kg.

10%

2915 39 80

- - -

Para tertiary butyl cyclohexyl acetate

kg.

10%

-” ;

—————————————————————————————————————————————————————————

186

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[No.18-1

—————————————————————————————————

(b) for tariff item 2915 39 90 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Other:

2915 39 91

- - -

Methyl cyclohexyl acetate

kg.

10%

2915 39 92

- - -

Ethylene glycol mono ethyl ether acetate

kg.

10%

2915 39 99

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(c) for tariff items 2915 90 20 to 2915 90 90 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2915 90 40

- - -

Pivaloyl chloride

kg.

10%

2915 90 50

- - -

N-valeryl chloride

kg.

10%

2915 90 60

- - -

N-octanoyl chloride

kg.

10%

2915 90 70

- - -

Neodecanoyl chloride

kg.

10%

- - -

Other:

2915 90 91

- - -

Hexoic acid (caproic acid)

kg.

10%

2915 90 92

- - -

Octoic acid (caprylic acid)

kg.

10%

2915 90 93

- - -

Tri fluoro acetic acid

kg.

10%

2915 90 94

- - -

Ethyl difluoro acetate

kg.

10%

2915 90 95

- - -

Ethyl trifluoro acetate

kg.

10%

2915 90 99

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

No. 18-1]

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187

—————————————————————————————————

(xii)

in heading 2916,—

(a) after tariff item 2916 19 60 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2916 19 70

- - -

Erucic acid

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for tariff item 2916 20 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2916 20

- - -

Cyclanic, cyclenic or cycloterpenic monocarboxylic acids,

their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916 20 10

- - -

D. V. acid chloride/cypermethric acid chloride

kg.

10%

2916 20 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

“2916 39 60

- - -

Dichlorophenyl acetyl chloride

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xiii)

in heading 2917,—

(a) for tariff item 2917 13 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2917 13

- - -

Azelaic acid, sebacic acid, their salts and esters:

2917 13 10

- - -

Sebacic Acid

kg.

10%

2917 13 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

188

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[No.18-1

—————————————————————————————————

(b) in the entry in column (2) occurring against tariff item 2917 20 00, for the word “polycaroxylic”, the word

“polycarboxylic” shall be substituted ;

(xiv)

in heading 2918,—

(a) for the entry in column (2) occurring against sub-heading 2918 19, the following shall be substituted, namely :—

————————————————————————————————————————————————————————

“- -

Other:” ;

—————————————————————————————————————————————————————————

(b) after tariff item 2918 19 10 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2918 19 20

- - -

Cholic acid

kg.

10%

2918 19 30

- - -

Ricinoleic acid

kg.

10%

-” ;

—————————————————————————————————————————————————————————

“2918 23 40

- - -

Benzyl salicylate

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(d) after tariff item 2918 30 40 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2918 30 50

- - -

Fluoro benzoyl butyric acid

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(e) for tariff item 2918 99 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2918 99

- - -

Other:

2918 99 10

- - -

Sodium phenoxy acetate

kg.

10%

No. 18-1]

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—————————————————————————————————

2918 99 20

- - -

Methyl (E)-2-[2-(chloro methyl) phenyl]-3-

kg.

10%

2918 99 90

- - -

methoxyacrylate

kg.

10%

-” ;

Other

—————————————————————————————————————————————————————————

(xv)

in heading 2920, for tariff item 2920 90 99 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2920 90 00

- - -

Other

kg.

10%

-” ;

(xvi)

in heading 2921,––

(a) for tariff items 2921 42 15 to 2921 42 24 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2921 42 15

- - -

2 - 4 - 5 trichloroaniline

kg.

10%

N-benzyl-N-ethylaniline, N,N-diethylaniline,

N,N-dimethylaniline, meta nitroaniline, para nitroaniline :

2921 42 21

- - -

N-benzyl-N-ethylaniline

kg.

10%

2921 42 22

- - -

N,N-diethylaniline

kg.

10%

2921 42 23

- - -

N,N-dimethylaniline

kg.

10%

2921 42 24

- - -

N-ethyl aniline

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for tariff items 2921 43 10 to 2921 43 20 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2921 43 10

- - -

N,N-diethyl toluidine

kg.

10%

2921 43 20

- - -

N,N-dimethyl toluidine

kg.

10%

-” ;

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[No.18-1

—————————————————————————————————

—————————————————————————————————————————————————————————

“2921 49 20

- - -

Para cumidine

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(d) after tariff item 2921 59 30 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2921 59 40

- - -

Diaminostilbene 2,2-disulphonic acid (Dasda)

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xvii)

in heading 2922,—

(a) for the entry in column (2) occurring against sub-heading 2922 11, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Monoethanolamine and its salts:” ;

—————————————————————————————————————————————————————————

(b) in the entry in column (2) occurring after the entry against tariff item 2922 29 26, after the words, brackets and letter

“Picramic acid (T-grade)”, the words “, para cresidine ortho sulphonic acid” shall be inserted ;

—————————————————————————————————————————————————————————

“2922 29 36

- - -

Para cresidine ortho sulphonic acid

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xviii)

in heading 2930, after tariff item 2930 90 97 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“2930 90 98

- - -

Dichloro diphenyl sulphone

kg.

10%

-” ;

No. 18-1]

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—————————————————————————————————

————————————————————————————————————————————————————————

(xix)

in heading 2932, for tariff item 2932 99 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2932 99

- -- -

Other:

2932 99 10

- - -

Cineole

kg.

10%

2932 99 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xx)

in heading 2933,—

(a) for tariff item 2933 19 90 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Other:

2933 19 91

- - -

Fluoro-3-(difluoromethyl)-1-methyl-1h-pyrazole-4-

kg.

10%

carbonyl fluoride

2933 19 99

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) tariff item 2933 39 17 and the entries relating thereto, shall be omitted ;

—————————————————————————————————————————————————————————

“2933 69 20

- - -

4-[4,6-bis(2,4-dimethylphenyl)-1,3,5-

kg.

10%

triazine-2-yl]-1,3-benzenediol

2933 69 30

- - -

Tris(2-hydroxyethyl) isocyanurate

kg.

10%

2933 69 40

- - -

Ethylhexyltriazone

kg.

10%

2933 69 50

- - -

2,4,6-tri(2,4-dyhydroxyl-3-methylphenyl)-1,3,5-triazine

kg.

10%

-” ;

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[No.18-1

—————————————————————————————————

—————————————————————————————————————————————————————————

(d) for tariff item 2933 79 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2933 79

- - -

Other lactams :

2933 79 10

- - -

N-methyl-2-pyrrolidone

kg.

10%

2933 79 20

- - -

N-ethyl-2-pyrrolidone

kg.

10%

2933 79 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(e) in the entry in column (2) occurring against tariff item 2933 91 00, for the words, brackets and letters “flunitrzepam

(INN), flurazepam (INN), halazaepam (INN)”, the words, brackets and letters “flunitrazepam (INN), flurazepam (INN),

halazepam (INN)” shall be substituted ;

(f) for tariff item 2933 99 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2933 99

- - -

Other:

2933 99 10

- - -

Imidazo pyridine methyl amine

kg.

10%

2933 99 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xxi)

in heading 2934,—

(a) in the entry in column (2) occurring against tariff item 2934 91 00, for the word “claxazolam”, the word “cloxazolam” shall be

substituted ;

(b) for tariff item 2934 99 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2934 99

- - -

Other:

No. 18-1]

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193

—————————————————————————————————

2934 99 10

- - -

Chloro thiophene-2-carboxylic acid

kg.

10%

2934 99 20

- - -

Morpholine

kg.

10%

2934 99 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(xxii)

in heading 2937, in the entry in column (2) occurring against tariff item 2937 21 00, for the words and brackets “prednisone,

(dehydrocortisone)”, the words and brackets “prednisone (dehydrocortisone)” shall be substituted ;

(xxiii)

in heading 2939,—

(a)

for the entry in column (2) occurring against tariff item 2939 19 00, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- -

Other” ;

—————————————————————————————————————————————————————————

(b)

for tariff item 2939 79 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“2939 79

- -

Other:

2939 79 10

- - -

Nicotine

kg.

10%

2939 79 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(20) in Chapter 30,—

(i) in heading 3004, in the entry in column (2) occurring after the entry against tariff item 3004 20 99, for the words “hormones and

other products”, the words “hormones or other products” shall be substituted ;

(ii) in heading 3006, in the entry in column (2) occurring against sub-heading 3006 60, for the words “hormones, or other

products”, the words “hormones, on other products” shall be substituted ;

(21) in Chapter 31, in Note 1, in clause (c), for the brackets, words, figures and letter “(other than optical elements weighing not less

than 2.5 g. each, of heading 3824)”, the brackets, words, figures and letter “(other than optical elements) weighing not less than 2.5 g. each,

of heading 3824” shall be substituted ;

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[No.18-1

—————————————————————————————————

(22) in Chapter 32,—

(i) in heading 3204, in the entry in column (2) occurring against sub-heading 3204 15, for the words “preparations thereon”, the

words “preparations based thereon” shall be substituted ;

(ii) in the entry in column (2) occurring against heading 3207, for the words “CERAMIC ENAMELLING”, the words “CERAMIC,

ENAMELLING” shall be substituted ;

(23) in Chapter 33,—

(i) in heading 3301, for the entry in column (2) occurring after the entry against tariff item 3301 30 10, the following shall be

substituted ;

—————————————————————————————————————————————————————————

“- - -

Other:”

—————————————————————————————————————————————————————————

(ii) in the entry in column (2) occurring against heading 3307, for the words “INCLUDED, PREPARED”, the words “INCLUDED ;

PREPARED” shall be substituted ;

(24) in Chapter 34, in heading 3402,—

(i) in the entry in column (2) occurring against heading 3402, for the brackets and words “(OTHER THAN SOAP), SURFACE-

ACTIVE PREPARATIONS”, the brackets and words “(OTHER THAN SOAP) ; SURFACE-ACTIVE PREPARATIONS” shall be

substituted ;

(ii) for the entry in column (2) occurring against sub-heading 3402 90, the following shall be substituted ;

—————————————————————————————————————————————————————————

“- - -

Other:”

—————————————————————————————————————————————————————————

(25) in Chapter 37, in the entry in column (2) occurring against heading 3703, for the words “TEXTILES SENSITISED”, the words

“TEXTILES, SENSITISED” shall be substituted ;

No. 18-1]

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195

—————————————————————————————————

(26) in Chapter 38,—

(i) in sub-heading Note 3, for the brackets and words “(pchlorophenyl)ethane”, the brackets and words “(p-chlorophenyl)ethane”

shall be substituted ;

(ii) Supplementary Notes shall be omitted ;

(iii) in heading 3804,—

(a) in the entry in column (2), for the words “LYES FOR”, the words “LYES FROM” shall be substituted ;

(b) in the entry in column (2) occurring against sub-heading 3804 00, for the words “lyes for”, the words “lyes from” shall be

substituted ;

(iv) in heading 3808,—

(a) for the entry in column (2) occurring against sub-heading 3808 92, the following shall be substituted, namely :—

————————————————————————————————————————————————————————

“- - -

Fungicides:” ;

—————————————————————————————————————————————————————————

(b) in the entry in column (2) occurring against sub-heading 3808 93, for the words “plant-growth regulated “, the words

“plant-growth regulators” shall be substituted ;

(v) in heading 3824,—

(a) after tariff item 3824 88 00 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“- - -

Other:” ;

—————————————————————————————————————————————————————————

(b) for sub-heading 3824 99 and tariff items 3824 99 11 to 3824 99 90 and the entries relating thereto, the following shall be

substituted, namely :—

—————————————————————————————————————————————————————————

“3824 99 00

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

196

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[No.18-1

—————————————————————————————————

(27) in Chapter 39,—

(i) in heading 3901,—

(a) for tariff item 3901 10 10 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“3901 10 10

- - -

Linear low density polyethylene (LLDPE), in which

kg.

10%

ethylene monomer unit contributes 95 % or

moreby weight of the total polymer content

3901 10 20

- - -

Low density polyethylene (LDPE)

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for tariff item 3901 40 00, sub-heading 3901 90 and tariff items 3901 90 10 to 3901 90 90 and the entries relating thereto,

the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“3901 40

- - -

Ethylene-alpha-olefin copolymers, having a specific

gravity of less than 0.94:

3901 40 10

- - -

Linear low density polyethylene (LLDPE), in which

kg.

10%

ethylene monomer unit contributes less than

95 % by weight of the total polymer content

3901 40 90

- - -

Other

kg.

10%

3901 90 00

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(ii) in heading 3904,—

(a) for tariff items 3904 40 00 to 3904 50 10 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“3904 40 00

- - -

Other vinyl chloride copolymers

kg.

10%

No. 18-1]

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197

—————————————————————————————————

3904 50

- - -

Vinylidene chloride polymers :

3904 50 10

- - -

Copolymer of vinylidene chloride with acrylonitrite,

kg.

10%

-” ;

in the form of expansible beads of a diameter of 4

micrometers or more but not more than 20 micrometers

—————————————————————————————————————————————————————————

(b) for tariff item 3904 90 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“3904 90

- - -

Other:

3904 90 10

- - -

Chlorinated poly vinyl chloride (CPVC) resin

kg.

10%

3904 90 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(iii) in heading 3906, for tariff items 3906 90 10 to 3906 90 30 and the entries relating thereto, the following shall be substituted,

namely :—

—————————————————————————————————————————————————————————

“3906 90 40

- - -

Poly (acrylic acid)

kg.

10%

3906 90 50

- - -

Polyacrylonitrile (PAN)

kg.

10%

3906 90 60

- - -

Copolymers of acrylonitrile

kg.

10%

3906 90 70

- - -

Sodium polyacrylate

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(iv) in heading 3907,—

(a) for tariff item 3907 61 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“3907 61

- - -

Having a viscosity number of 78 ml/g or higher:

3907 61 10

- - -

PET flake (chip)

kg.

10%

198

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[No.18-1

—————————————————————————————————

3907 61 90

- - -

Other primary form

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(b) for tariff items 3907 69 10 to 3907 69 90 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“3907 69 30

- - -

PET flake (chip)

kg.

10%

3907 69 90

- - -

Other primary form

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(c) for sub-heading 3907 99 and tariff items 3907 99 10 to 3907 99 90 and the entries relating thereto, the following shall

be substituted, namely :—

—————————————————————————————————————————————————————————

“3907 99 00

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(v) in heading 3908, for tariff items 3908 10 10 to 3908 10 90, sub-heading 3908 90 and tariff items 3908 90 10 to 3908 90 90 and the

entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Polyamide -6 (Nylon-6):

3908 10 11

- - -

Flake (chip)

kg.

10%

3908 10 19

- - -

Other primary form

kg.

10%

- - -

Polyamide -11 (Nylon-11):

3908 10 21

- - -

Flake (chip)

kg.

10%

3908 10 29

- - -

Other primary form

kg.

10%

- - -

Polyamide -12 (Nylon-12):

3908 10 31

- - -

Flake (chip)

kg.

10%

No. 18-1]

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199

—————————————————————————————————

3908 10 39

- - -

Other primary form

kg.

10%

- - -

Polyamide -6,6 (Nylon-6,6):

3908 10 41

- - -

Flake (chip)

kg.

10%

3908 10 49

- - -

Other primary form

kg.

10%

- - -

Polyamide -6,9 (Nylon-6,9):

3908 10 51

- - -

Flake (chip)

kg.

10%

3908 10 59

- - -

Other primary form

kg.

10%

Polyamide -6,10 (Nylon-6,10):

3908 10 61

- - -

Flake (chip)

kg.

10%

3908 10 69

- - -

Other primary form

kg.

10%

- - -

Polyamide -6,12 (Nylon-6,12):

3908 10 71

- - -

Flake (chip)

kg.

10%

3908 10 79

- - -

Other primary form

kg.

10%

3908 90 00

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(vi) in heading 3911, in the entry in column (2) occurring against sub-heading 3911 10, for the words “Petroleum resins, coumarone-

indene”, the words “Petroleum resins, coumarone, indene” shall be substituted ;

(vii) in heading 3920, for sub-heading 3920 91 and tariff items 3920 91 11 to 3920 91 19 and the entries relating thereto, the following

shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Of other plastics:

3920 91

- - -

Of poly (vinyl butyral):

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—————————————————————————————————

3920 91 10

- - -

Rigid, plain

kg.

10%

3920 91 20

- - -

Flexible, plain

kg.

10%

3920 91 90

- - -

Other

kg.

10%

-” ;

—————————————————————————————————————————————————————————

(28) in Chapter 40,—

(i) in Note 5, in clause (B), in paragraph (iii), for the word “vulcanised”, the word “stabilisers” shall be substituted ;

(ii) in heading 4010,—

(a) for the entry in column (2) occurring against sub-heading 4010 31, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Endless transmission belts of trapezoidal cross-

section (V-belts), V-ribbed, of an outside

circumference exceeding 60 cm but not

exceeding 180 cm:” ;

(b) for the entry in column (2) occurring against sub-heading 4010 33, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Endless transmission belts of trapezoidal cross-

section (V-belts), V-ribbed, of an outside

circumference exceeding 180 cm but not

exceeding 240 cm:” ;

(29) in Chapter 42, in Note 2, in clause (f), for the word “rigid-crops”, the word “riding-crops” shall be substituted ;

(30) in Chapter 44,—

(i) in Note 1, in clause (m), for the word and figures “Section XVII”, the word and figures “Section XVIII” shall be substituted ;

(ii) in Supplementary Note 1, for the letters and figures “IS : 710-1976”, the letters and figures “IS 710” shall be substituted ;

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(iii) in Supplementary Note 2, for the letters and figures “IS : 709-1974 and IS : 4859-1968”, the letters and figures “IS 709 and

IS 4859” shall be substituted ;

(iv) in heading 4402, for sub-heading 4402 10 and tariff item 4402 10 10 and the entries relating thereto, the following shall be

substituted, namely :—

—————————————————————————————————————————————————————————

“4402 10 00

- - -

Of bamboo

-” ;

(31) in Chapter 46, in heading 4601, after tariff item 4601 29 00 and the entries relating thereto, the following shall be inserted, namely :—

—————————————————————————————————————————————————————————

“- - -

Other:” ;

—————————————————————————————————————————————————————————

(32) in Chapter 48,—

(i) in heading 4818, in the entry in column (2) occurring against tariff item 4818 20 00, for the word “cleaning”, the word “cleansing”

shall be substituted ;

(ii) in the entry in column (2) occurring against heading 4820, for the words “EXCISE BOOKS”, the words “EXERCISE BOOKS”

shall be substituted ;

(33) in Chapter 53, in the entry in column (2) occurring against heading 5310, for the words “BASE FIBRES”, the words “BAST

FIBRES” shall be substituted ;

(34) in Chapter 55,—

(i) in heading 5502,—

(a) for the entry in column (2) occurring against sub-heading 5502 10, the following shall be substituted, namely :—

“- - - - Of cellulose acetate:” ;

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(b) for the entry in column (2) occurring against sub-heading 5502 90, the following shall be substituted, namely :—

“- - -

Other:” ;

(ii) in heading 5504, for tariff item 5504 10 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“5504 10

- - -

Of viscose rayon:

5504 10 10

- - -

Obtained from wood other than bamboo

kg.

20%

5504 10 20

- - -

Obtained from bamboo

kg.

20%

5504 10 90

- - -

Other

kg.

20%

-” ;

—————————————————————————————————————————————————————————

(35) in Chapter 56, in the entry in column (2) occurring against heading 5605, for the words “NOT GIMPED BEING TEXTILE YARN”,

the words “NOT GIMPED, BEING TEXTILE YARN” shall be substituted ;

(36) in Chapter 57,—

(i)

in heading 5701, for tariff item 5701 10 00, sub-heading 5701 90 and tariff items 5701 90 10 to 5701 90 20 and the entries relating

thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“5701 10

- - -

Of wool or fine animal hair:

5701 10 10

- - -

Hand-made

25%

5701 10 90

- - -

Other

25%

5701 90

- - -

Of other textile materials:

- - -

Of cotton:

5701 90 11

- - -

Hand-made

25%

5701 90 19

- - -

Other

25%

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5701 90 20

- - -

Of coir including geo textile

- - -

Of silk:

5701 90 31

- - -

Hand-made

25%

5701 90 39

- - -

Other

25%

-”;

—————————————————————————————————————————————————————————

(ii) in heading 5702,—

(a) for the entry in column (2) occurring after the entry against sub-heading 5702 50, the following shall be substituted,

namely :—

“- - -

Of man-made textile materials:” ;

(b) for the entry in column (2) occurring after the entry against tariff item 5702 50 29, the following shall be substituted,

namely :—

“- - -

Of other textile materials:” ;

(37) in Chapter 59, in heading 5907, for the entry in column (2) occurring after the entry against tariff item 5907 00 19, the following shall

be substituted, namely :—

“- - -

Other:” ;

(38) in Chapter 60, after sub-heading Note, the following Supplementary Note shall be inserted, namely :—

“Supplementary Note:

Tariff items 6001 91 00, 6001 92 00 and sub-heading 6001 99 includes cut-pile fabrics produced through shearing of loops during or after

the production of fabric.” ;

(39) in Chapter 61,—

(i) in heading 6103, after tariff item 6103 10 90 and the entries relating thereto, the following shall be inserted, namely :—

“- - -

Ensembles:” ;

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(ii) in heading 6115, after tariff item 6115 30 00 and the entries relating thereto, the following shall be inserted, namely :—

“ - - -

Other:” ;

(40) in Chapter 62,—

(i) in Note 3, in clause (b), for the words “corresponding of compatible size”, the words “corresponding or compatible size” shall

be substituted ;

(ii) after Note 9, the following Supplementary Note shall be inserted, namely :—

“Supplementary Note:

For the purpose of this Chapter, “Khadi” means,—

(a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India from cotton, silk or woollen

yarn handspun in India or from a mixture of any two or all of such yarns ; and

(b) produced by a person certified or recognised by the Khadi Village Industries Commission established under section 4 of the

Khadi and Village Industries Commission Act, 1956 (61 of 1956).” ;

(iii) in heading 6203,—

(a) for tariff items 6203 29 00 to 6203 31 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“6203 29

- - -

Of other textile materials:

- - -

Of silk:

6203 29 11

- - -

Khadi

25% or Rs. 145 per piece,

whichever is higher

6203 29 19

- - -

Other

25% or Rs. 145 per piece,

whichever is higher

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6203 29 90

- - -

Other

25% or Rs. 145 per piece,

whichever is higher

- - -

Jackets and blazers:

6203 31

- - -

Of wool or fine animal hair:

6203 31 10

- - -

Khadi

25% or Rs. 815 per piece,

whichever is higher

6203 31 90

- - -

Other

25% or Rs. 815 per piece,

whichever is higher

-” ;

—————————————————————————————————————————————————————————

(b) for tariff item 6203 39 10 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Of silk:

6203 39 11

- - -

Khadi

25% or Rs. 755 per piece,

whichever is higher

6203 39 19

- - -

Other

25% or Rs. 755 per piece,

whichever is higher

-” ;

—————————————————————————————————————————————————————————

“6203 42

- - -

Of cotton:

6203 42 10

- - -

Handloom

25% or Rs. 135 per piece,

whichever is higher

6203 42 90

- - -

Other

25% or Rs. 135 per piece,

whichever is higher

-” ;

—————————————————————————————————————————————————————————

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(iv) in heading 6204,—

(a) for tariff item 6204 29 11 and the entries relating thereto, the following shall be substituted, namely :—

“6204 29 12

- - -

Khadi

25%

-” ;

(b) for tariff item 6204 31 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“6204 31

- -

Of wool or fine animal hair:

6204 31 10

- - -

Khadi

25% or Rs. 370 per piece,

whichever is higher

6204 31 90

- - -

Other

25% or Rs. 370 per piece,

whichever is higher

-” ;

—————————————————————————————————————————————————————————

“6204 39 12

- - -

Khadi

25% or Rs. 350 per piece,

-” ;

whichever is higher

—————————————————————————————————————————————————————————

(d) for the entry in column (2) occurring against tariff item 6204 42 20, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“- - -

Handloom” ;

—————————————————————————————————————————————————————————

(e) for tariff item 6204 62 00 and the entries relating thereto, the following shall be substituted, namely :—

—————————————————————————————————————————————————————————

“6204 62

- - -

Of cotton:

6204 62 10

- --

Handloom

25% or Rs. 135 per piece,

whichever is higher

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6204 62 90

- - -

Other

25% or Rs. 135 per piece,

-” ;

whichever is higher

—————————————————————————————————————————————————————————

(v)

in heading 6205,—

(a) for tariff item 6205 20 00 and the entries relating thereto, the following shall be substituted, namely :—

“6205 20

- - -

Of cotton:

6205 20 10

- - -

Handloom

25% or Rs. 85 per piece,

whichever is higher

6205 20 90

- - -

Other

25% or Rs. 85 per piece,

whichever is higher

-” ;

(b) for tariff item 6205 90 10 and the entries relating thereto, the following shall be substituted, namely :—

“- - -

Of silk:

6205 90 11

- - -

Khadi

25% or Rs. 95 per piece,

whichever is higher

6205 90 19

- - -

Other

25% or Rs. 95 per piece,

-” ;

whichever is higher

(vi) in heading 6206, for tariff item 6206 30 00 and the entries relating thereto, the following shall be substituted, namely :—

“6206 30

- - -

Of cotton:

6206 30 10

- - -

Handloom

25% or Rs. 95 per piece,

whichever is higher

6206 30 90

- - -

Other

25% or Rs. 95 per piece,

whichever is higher

-” ;

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(vii) in heading 6207, for tariff items 6207 19 90 to 6207 22 00 and the entries relating thereto, the following shall be substituted,

namely :—

“6207 19 90

- - -

Other

25% or Rs.30 per piece,

whichever is higher

- - -

Night shirts and pyjamas:

6207 21

- -

Of cotton:

6207 21 10

- - -

Handloom

25%

6207 21 90

- - -

Other

25%

6207 22 00

- - -

Of man-made fibres

25%

-” ;

(viii) in heading 6208, for tariff item 6208 21 00 and the entries relating thereto, the following shall be substituted, namely :—

“6208 21

- - -

Of cotton:

6208 21 10

- - -

Handloom

25%

6208 21 90

- - -

Other

25%

-” ;

(ix) in heading 6209, for tariff item 6209 20 00 and the entries relating thereto, the following shall be substituted, namely :—

“6209 20

- - -

Of cotton:

6209 20 10

- - -

Handloom

25%

6209 20 90

- - -

Other

25%

-” ;

(x) in heading 6211—

(a) for tariff item 6211 39 00 and the entries relating thereto, the following shall be substituted, namely :—

“6211 39

- - -

Of other textile materials:

- - -

Of silk:

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6211 39 11

- - -

Handloom

25%

6211 39 19

- - -

Other

25%

6211 39 90

- - -

Other

25%

-” ;

(b) after tariff item 6211 49 10 and the entries relating thereto, the following shall be inserted, namely :—

“- - -

Of silk:

6211 49 21

- - -

Khadi

25%

6211 49 29

- - -

Other

25%

-” ;

(xi) in heading 6214, for tariff items 6214 20 20 and 6214 20 30 and the entries relating thereto, the following shall be substituted,

namely :—

“- - -

Scarves:

6214 20 21

- - -

Khadi

25% or Rs. 180 per piece,

whichever is higher

6214 20 29

- - -

Other

25% or Rs. 180 per piece,

whichever is higher

- - -

Mufflers:

6214 20 31

- - -

Khadi

25% or Rs. 180 per piece,

whichever is higher

6214 20 39

- - -

Other

25% or Rs. 180 per piece,

-” ;

whichever is higher

(xii) in heading 6215, for tariff item 6215 10 00 and the entries relating thereto, the following shall be substituted, namely :—

“6215 10

- - -

Of silk or silk waste:

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6215 10 10

- - -

Khadi

25% or Rs. 55 per piece,

whichever is higher

6215 10 90

- - -

Other

25% or Rs. 55 per piece,

-” ;

whichever is higher

(41) in Chapter 68,—

(i) in Note 1, in clause (b), for the words “paper coated with mica”, the words “paper and paperboard coated with mica” shall be

substituted ;

(ii) in heading 6813, for sub-heading 6813 20, tariff items 6813 20 10 to 6813 89 00 and the entries relating thereto, the following shall

be substituted, namely :—

“6813 20

- - -

Containing asbestos:

6813 20 10

- - -

Brake lining and pads

kg.

15%

6813 20 90

- - -

Asbestos friction materials

kg.

15%

- - -

Not containing asbestos:

6813 81 00

- - -

Brake linings and pads

kg.

15%

6813 89 00

- - -

Other

kg.

15%

-” ;

(42) in Chapter 70,—

(i) in sub-heading Note, for the figures “7013 91”, the figures “7013 91 00” shall be substituted ;

(ii) in heading 7005, in the entry in column (2) occurring against sub-heading 7005 21, for the words and brackets “mass (body

tinted) opacified”, the words and brackets “mass (body tinted), opacified” shall be substituted ;

(iii) in the entry in column (2) occurring against heading 7018, for the words “JEWELLERY, GLASS”, the words “JEWELLERY ;

GLASS” shall be substituted ;

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(43) in Chapter 71,—

(i) in heading 7103, for sub-heading 7103 10 and tariff items 7103 10 11 to 7103 99 90 and the entries relating thereto, the following

shall be substituted, namely :—

“7103 10

- - -

Unworked or simply sawn or roughly shaped:

Precious or semi-precious stones of “Beryl”

and “Chrysoberyl” mineralogical species:

7103 10 31

- - -

Emerald

kg.

10%

7103 10 32

- - -

Yellow/golden/pink/red/green beryl

kg.

10%

7103 10 33

- - -

Chrysoberyl (including chrysoberyl cat’s eye)

kg.

10%

7103 10 34

- - -

Alexandrite (including alexandrite cat’s eye)

kg.

10%

7103 10 39

- - -

Other

kg.

10%

- - -

Precious or semi-precious stones of “Corundum”

and “Feldspar” mineralogical species:

7103 10 41

- - -

Ruby

kg.

10%

7103 10 42

- - -

Sapphire

kg.

10%

7103 10 43

- - -

Moonstone

kg.

10%

7103 10 49

- - -

Other

kg.

10%

- - -

Precious or semi-precious stones of “Garnet”

and “Lazurite” mineralogical species:

7103 10 51

- - -

Garnet

kg.

10%

7103 10 52

- - -

Lapis-lazuli

kg.

10%

7103 10 59

- - -

Other

kg.

10%

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- - -

Precious or semi-precious stones of “Prehnite”

and “Quartz” mineralogical species:

7103 10 61

- - -

Prehnite

kg.

10%

7103 10 62

- - -

Agate

kg.

10%

7103 10 63

- - -

Aventurine

kg.

10%

7103 10 64

- - -

Chalcedony

kg.

10%

7103 10 69

- - -

Other

kg.

10%

- - -

Precious or semi-precious stones of “Tourmaline”

and “Zoisite” mineralogical species:

7103 10 71

- - -

Tourmaline

kg.

10%

7103 10 72

- - -

Tanzanite

kg.

10%

7103 10 79

- - -

Other

kg.

10%

7103 10 90

- - -

Other

kg.

10%

- - -

Otherwise worked:

7103 91

- - -

Ruby, sapphire and emeralds:

7103 91 10

- - -

Ruby

c/k

10%

7103 91 20

- - -

Sapphire

c/k

10%

7103 91 30

- - -

Emeralds

c/k

10%

7103 99

- - -

Other:

- - -

Precious or semi-precious stones of “Beryl”

and “Chrysoberyl” mineralogical species, other

than “Emerald”:

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7103 99 11

- - -

Yellow/golden/pink/red/green beryl

c/k

10%

7103 99 12

- - -

Chrysoberyl (including chrysoberyl cat’s eye)

c/k

10%

7103 99 13

- - -

Alexandrite (including alexandrite cat’s eye)

c/k

10%

7103 99 19

- - -

Other

c/k

10%

Precious or semi-precious stones of “Corundum”

and “Fildspar” mineralogical species other than

“Ruby” and “Sapphire”:

7103 99 21

- - -

Moonstone

c/k

10%

7103 99 29

- - -

Other

c/k

10%

Precious or semi-precious stones of “Garnet”

and “Lazurite” mineralogical species :

7103 99 31

- - -

Garnet

c/k

10%

7103 99 32

- - -

Lapis-lazuli

c/k

10%

7103 99 39

- - -

Other

c/k

10%

Precious or semi-precious stones of “Prehnite”

and “Quartz” mineralogical species:

7103 99 41

- - -

Prehnite

c/k

10%

7103 99 42

- - -

Agate

c/k

10%

7103 99 43

- - -

Aventurine

c/k

10%

7103 99 44

- - -

Chalcedony

c/k

10%

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7103 99 49

- - -

Other

Precious or semi-precious stones of “Tourmaline”

and “Zoisite” mineralogical species:

7103 99 51

- - -

Tourmaline

c/k

10%

7103 99 52

- - -

Tanzanite

c/k

10%

7103 99 59

- - -

Other

c/k

10%

7103 99 90

- - -

Other

c/k

10%

-” ;

(ii) in heading 7104, for tariff item 7104 20 00 and the entries relating thereto, the following shall be substituted, namely :—

“7104 20

- - -

Other, unworked or simply sawn or roughly shaped:

7104 20 10

- - -

Laboratory-created or laboratory grown or

kg.

10%

manmade or cultured or synthetic diamonds

7104 20 90

- - -

Other

kg.

10%

-” ;

(iii) in heading 7106,—

(a) for tariff item 7106 91 00 and the entries relating thereto, the following shall be substituted, namely :—

“7106 91

- - -

Unwrought:

7106 91 10

- - -

Grains

kg.

12.5%

7106 91 90

- - -

Other

kg.

12.5%

-” ;

(b) after tariff item 7106 92 10 and the entries relating thereto, the following shall be inserted, namely :—

“7106 92 20

- - -

Bar

kg.

12.5%

-” ;

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(44) in Chapter 72, in heading 7222, for the entry in column (2) occurring after the entry against tariff item 7222 20 19, the following

shall be substituted, namely :—

“- - -

Other:” ;

(45) in Chapter 73, in heading 7304,—

(i) for the entry in column (2) occurring against tariff item 7304 22 00, the following shall be substituted, namely :—

“- - Drill pipe of stainless steel” ;

(ii) for the entry in column (2) occurring against tariff item 7304 23 90, the following shall be substituted, namely :—

“- - - Other” ;

(iii) for the entry in column (2) occurring after the entry against tariff item 7304 49 00, the following shall be substituted,

namely :—

“- - -

Other, of circular cross section, of alloy steel:” ;

(46) in Chapter 74, in heading 7404,—

(i) for tariff item 7404 00 21 and the entries relating thereto, the following shall be substituted, namely :—

“7404 00 21

- - - -

Empty or discharged cartridges of all bores

kg.

-” ;

and sizes, including the following: clean fired

70/30 brass shells free of bullets, iron and

any other foreign material covered by

ISRI code word ‘Lake’ ; clean muffled

(popped) 70/30 brass shells free of bullets,

iron and any other foreign material covered

by ISRI code word ‘Lamb’ ” ;

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(ii) in the entry in column (2) occurring against tariff item 7404 00 22, the portion beginning with the words “manganese bronze

solids” and ending with the words “code word ‘Lamb’ ;” shall be omitted ;

(iii) for tariff item 7404 00 23 and the entries relating thereto, the following shall be substituted, namely :—

“7404 00 24

- - -

Bronze scrap, including the following:manganese kg.

bronze solids covered ISRI code word ‘Parch’ ;

High lead bronze solids and borings covered by

ISRI code word ‘Elias’

7404 00 25

- - -

Copper nickel scrap, including the following:

kg.

-” ;

new cupro nickel clips and solids covered by

ISRI code word ‘Dandy’ ; cupro nickel solids

covered by ISRI code word ‘Daunt’ ; soldered

cupro-nickel solids covered by ISRI code word

‘Delta’ ; cupro nickel spinnings, turnings,

borings covered by ISRI code word ‘Decoy’ ;’’ ;

(47) in Chapter 75, in heading 7503, in the entry in column (2) occurring against tariff item 7503 00 10, the portion beginning with

the words “new cupro nickel clips” and ending with the words “code word ‘Depth’ ;” shall be omitted ;

(48) in Chapter 76, in heading 7602, in the entry in column (2) occurring against tariff item 7602 00 10,—

(i) the words and letters “Sweated aluminium covered by ISRI code word ‘Throb’ ;” shall be omitted ;

(ii) the words and letters “Aluminium drosses, spatterns, spellings, skimmings and sweepings covered by ISRI code word

‘Thirl’ ;” shall be omitted ;

(49) in Chapter 78, in heading 7802, in the entry in column (2) occurring against tariff item 7802 00 10,—

(i) the words and letters “lead covered copper cable covered by ISRI code word ‘Relay’ ;” shall be omitted ;

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(ii) the portion beginning with the words “Lead battery plates” and ending with the words “code word ‘Rents’ ;” shall be

omitted ;

(50) in Chapter 79, in heading 7902, in the entry in column (2) occurring against tariff item 7902 00 10,—

(i) the words and letters “Zinc die cast slabs or pigs covered by ISRI code word ‘Scull’ ;” shall be omitted ;

(ii) the portion beginning with the words “Hot dip galvanizers” and ending with the words “corrosion or ‘oxidation’ ;” shall be

omitted ;

(51) in Chapter 85,—

(i) in heading 8517,––

(a) for tariff items 8517 12 10 and 8517 12 90 and entries relating thereto, the following shall be substituted, namely :—

“- - -

Telephones for cellular networks:

8517 12 11

- - -

Mobile phones, other than push button type

20%

8517 12 19

- - -

Mobile phones, push button type

20%

8517 12 90

- - -

Telephones for other wireless networks

20%

-” ;

(b) tariff item 8517 69 30 and the entries relating thereto, shall be omitted ;

(ii) in heading 8525, for sub-heading 8525 60 and tariff items 8525 60 11 to 8525 60 99 and the entries relating thereto, the

following shall be substituted, namely :—

“8525 60 00

- - -

Transmission apparatus incorporating

Free

-” ;

reception apparatus

(iii) in heading 8527, for sub-heading 8527 99 and tariff items 8527 99 11 to 8527 99 90 and the entries relating thereto, the

following shall be substituted, namely :—

“8527 99 00

- - -

Other

10%

-” ;

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[No.18-1

—————————————————————————————————

(52) in Chapter 90, in heading 9018, for tariff items 9018 90 29 to 9018 90 33 and the entries relating thereto, the following shall be

substituted, namely :—

“9018 90 29

- - -

Other

10%

- - -

Artificial kidney (dialysis) apparatus, blood

transfusion apparatus:

9018 90 31

- - -

Artificial kidney (dialysis) apparatus

10%

9018 90 32

- - -

Blood transfusion apparatus

10%

-”.

(Sd.) DR. G.. NARAYANA RAJU,

Secretary to the Govt. of India.

GOVERNMENT OF JAMMU AND KASHMIR

STATE INDUSTRIAL TRIBUNAL-CUM-LABOUR COURT.

File No. 877/ITLC/2012.

Institution Dated 05-04-2012.

Date of Award 26-08-2019.

_________

Abdul Rehman Sofi S/o Ghulam Mohammad Sofi

R/o Shari Bhat Hawal, Srinagar

(Applicant)

Through :—Counsel Advocate Rasheeda Shaheen LL.M.

V/s.

Director, Industries, Old Sectt., Srinagar .

Manager, Government Joinery Mill, Pampore, Srinagar.

(Non-applicants )

_________

Through :—Counsel Advocate Sofi Manzoor for Respondents.

In the matter of : Application ,seeking benefits of upgradation of grade

Cushioner and Senior Cushioner at par and at the same

EXTRAORDINARY

REGD. NO. JK—33

THE

JAMMU & KASHMIR GOVERNMENT GAZETTE

––––––––––––––––––––––––––––––––––––––––––––––––––––––

Vol. 132] Jammu, Mon., the 25th Nov., 2019/4th Agra., 1941. [No. 34-1

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Separate paging is given to this part in order that it may be filed as a

separate compilation.

––––––––––––––––––––––––––––––––––––––––––––––––––––––

PART II—B

Notifications, Notices and Order by Heads of Departments.

———–

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The J&K Govt. Gazette, 25th Nov., 2019/4th Agra., 1941. [No. 34-1

analogy the Junior colleagues Cushioners were given and

the I. D. Act, 1947 and S.15(2) of the Payment of Wages

Act, 1936 .

_________

Award/Order

Present : Mohammad Ali Khan, Presiding Officer

(District and Sessions Judge)

The applicant/petitioner had filed an application before this Tribunal

Labour Court in the year 2012 dated 05-04-2012 stating therein that the

applicant was engaged as a Daily Wager by the non-applicants on daily

wages basis w. e. f. September,1968 . The applicant's service was

regularized and brought on regular establishment in the grade of

750-15-840-EB-20-1000 w. e. f. 01-04-1994 as Asstt. Cushioner vide order

No. JKI/960/1994 dated 07-12-1994. After that the above mentioned grade

was revised in the year,1996 to the pay scale of Rs. 2550-55-2660-64-3300

vide Government order No. 47-F-of 1998 dated 19-01-1998 and the said

grade was also released in favour of the applicant along with other

Co-workers.

That the applicant continued to serve in the abovementioned revised

grade till date of retirement on superannuation in the year, 2010 without

given any chance of promotion though having a superior claim being senior

to other colleagues who were engaged on daily wages much later to the

applicant.

That one worker namely Mohammad Ashraf Chishti token No.100

was engaged on daily wage basis w. e. f. November,1972 i. e. after four

years the applicant was engaged and his services too were regularized

along with the applicant w. e. f. 01-04-1994 vide above mentioned order as

Asstt. Cushioner. He too was brought in regular establishment in the revised

grade of 2550-3300 along with applicant in the same year of 1996.

That surprisingly, the junior colleague namely Mohammad Ashraf was

given another promotion as Cushioner in the grade of 2610-70-3175-75-

3795 w. e. f. 01-09-1997 ignoring the superior claim of the applicant being

senior to the promotee.

That again the said promotee (junior colleague) was bestowed with

another promotion and promoted to the grade of 3000-85-4020-90-4560

No. 34-1]

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w. e. f. 01-12-2000 vide order No. JKI/422/2000 dated 01-12-2000 ignoring

again the genuine claim of the applicant to next promotion.

That the applicant’s superior claim of promotion to the next higher

post of “Senior Cushioner” was ignored and favoritism was shown towards

the Junior worker Ashraf Chesti by giving him promotion to the other highest

grade of Rs. 4000-110-6090 in the year 2007 issued vide order No JKI/24/

2007 dated 08-05-2007.

That the applicant had made oral as well as written representations

before the authorities against this discrimination and favoritism to the blue

eyed one ignoring his genuine and superior claim of seniority and right to

promotion but no action was taken and the lawful right of superior claim

was not considered by the Non-applicants.

The applicant after exhausting all his efforts to get justice at the hands

of the authorities of respondents (Non-applicant’s) approached this Court

for seeking justice and redressal of his grievance and equal treatment of his

demand at par and at the same analogy the promoted (junior colleague)

namely Mohammad Ashraf Chesti was given.

This Tribunal/Labour Court after taking cognizance of the case under

the relevant provisions of law called upon both the parties. Initially the

respondents caused their appearance through their counsel who were

provided the basic claim application of the claimant applicant with the

direction to file the objections which they did not file. After 02.09.2014, the

respondents chosen to remain absent and did not appear and not participated

in the proceedings before this Tribunal/Labour Court either personally or

through their counsel or representative with the result the court had not any

alternative but to proceed ex parte against the respondents and the applicant

was directed to produce the evidence in support of his claim application.

On the day of May, 2016 the authorized representative of respondents

approached the Court/Tribunal and filed an application for setting aside an

ex parte proceedings initiated against them on 02-09-2014 and also filed

objections along with annexures and power of attorney and the same form

part of the file. The copy of the same were furnished to the petitioner/

applicant in the open Court with the direction to file the counter objections /

reply. The file was posted for 13-06-2016 .The applicant along with his

learned Counsel appeared and filed an application seeking therein an

amendment of main application which form part of Court file. The

respondent were not present and again were absent and did not make their

appearance either in person or through any counsel or any representative

,therefore the exparte proceedings initiated against them earlier continued

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The J&K Govt. Gazette, 25th Nov., 2019/4th Agra., 1941. [No. 34-1

and remained in force till last. Meanwhile the application of the applicant

presented on 13-06-2016 seeking for amendment in the main original claim

application was allowed and the petitioner/applicant was directed to lead his

evidence in light of amended application which he did. Three witnesses

including the petitioner applicant were examined on affidavit namely Abdul

Rehman Sofi son of Kh. Ghulam Mohammad Sofi resident of Shari Bhat,

Hawal, Srinagar, aged 65 years the applicant himself (2) Ghulam Mohammad

Mistri S/o AU Mohammad Mistri, resident of Dalgate, Srinagar aged 70

years occupation retired employee of the respondents and (3) Ghulam

Mohammad Bhat son of Abdul Rehman Bhat resident of Pampore, Pulwama

aged 50 years, occupation Government employee. All of the three witnesses

in one voice had stated that the applicant was working in the respondent

department and was their fellow worker who was engaged as a daily wager,

on 09/1968 and had worked with dedication and zeal and zest pursuant to

SRO-64 of 1994 whereby the daily wagers who had put on seven consecutive

years of service were regularized as a matter of Government policy and

petitioner/applicant was also “regularized as Assistant Cushioner” with other

workers and lateron he was promoted from Asstt. Cushioner to Cushioner

but the grade of the said post was not released in his favour whileas his

Juniors namely Ghulam Hassan Mir, Ali Mohammad Ganaie and Mohammad

Ashraf Chesti were also promoted as Cushioner and the grade of the said

post was released in their favour but not in favour of the applicant. The

applicant got aggrieved with the promotion and release of higher grade to

his colleagues and Junior to him therefore agitated this discrimination before

the higher authorities of the respondents but with no result. The applicant

had served the respondents department with his utmost honesty, dedication,

zeast and zeal but was deprived of the grade attached to the post of

“Cushioner” from time to time .The most unfortunate was that his Juniors

were given the grade of the said post particularly the abovementioned

employees at the very same moment they were promoted but the same

consideration was not given in the petitioner’s case which is discrimination

and against the policy of the employment. The indifferent attitude of the

respondent towards the petitioner constrained him to serve the legal

notice to the respondent for seeking redressal of the discrimination but of no

use and thereafter petitioner had approached to the office of Assistant

Labour Commissioner (ALC), Pulwama and the said competent authority

had also recommended the respondents to make necessary grade entry in

his service book and referred the matter for the final settlement before this

forum.

No. 34-1]

The J&K Govt. Gazette, 25th Nov., 2019/4th Agra,, 1941.

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Meanwhile the applicant retired on superannuation from the active

service and his service benefits were fixed and released on the basis of his

lower grade and not on the higher grades to which he was entitled to in

terms of his promotions. Therefore the applicant/petitioner had suffered a

lot from this discrimination, which affected his retirement benefits.

The applicant in his statement filed in the shape of affidavit had stated

that he joined the service of the respondents in the year 09/1968 as daily

wager and he worked with dedication and zeal and pursuant to the Govt.

policy under SRO-64 of 1994. The daily wagers who had put in seven

consecutive years were regularized and he too was benefitted and was also

regularized as “Assistant Cushioner” and lateron he was promoted from

Asstt. Cushioner to Cushioner but the grade of the said post was not released

in his favour whileas his Juniors namely Ghulam Hassan Mir, Ali Mohammad

Ganie and Mohammad Ashraf Chesti were also promoted as Cushioner

along with him and the grade attached to the said post was released in their

favour but not in favour of the applicant. Therefore the applicant got

aggrieved with the discrimination of not releasing the grade of the post of

“CUSHIONER” agitated the matter before the higher authorities but of no

result.

In this connection the applicant/petitioner had made many

representations and visits to the office of the respondents for the release of

the grade attached to the post of “Cushioner” from time to time on the

same analogy his juniors were treated but after no results he was constrained

to serve the legal notice to the respondents for seeking redressal of the

discrimination but of no use and thereafter had approached to the Office of

Assistant Labour Commissioner (ALC), Pulwama and the said competent

authority also recommended the respondents to make necessary grade entry

in his service book and referred the matter for the final settlement before

this Forum. Further stated that he had suffered a lot from this discrimination

as his retirement benefits were generated as per the lower grade and not as

per the higher grade of Cushioner and the “Senior cushioner” with the result

it had affected his retirement benefits, Now, has approached this august

forum and has pinned hope for delivery of justice at the hands of this Hon’ble

Court.

The other two witnesses namely Ghulam Mohammad Mistri and

Ghulam Mohammad Bhat stated that they know the applicant as they were

working with him as daily wagers, in the respondents department they were

also regularized vide SRO-64 of 1994 as “Assistant Cushioner” and were

given all the benefits under rules but the grade of the post of Cushioner and

senior cushioner was not released in favour of the applicant/petitioner while

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The J&K Govt. Gazette, 25th Nov., 2019/4th Agra., 1941. [No. 34-1

as the grade of the post of the Cushioner and senior Cushioner was released

in favour of other employee particularly in favour of Mohammad Ashraf

Chesti. The applicant had agitated this discrimination with the respondents

and had even filed a case against them against this unjust favoritism to

which the applicant had suffered a lot as his retirement benefits were not

released as per the grade of ‘‘Cushioner and Senior cushioner.’’

Thus the statement of the petitioner and other two witnesses

corroborated clearly established the fact that the petitioner has been

discriminated by the respondents in implementing the orders passed by them

where by the juniors of the petitioner had been given the grade of the

higher post but the petitioner has been denied the same for the reasons

better known to the respondents. The statements of both the said two

witnesses are important as both of them were working with the respondents

at the time when the applicant was in service as such they have first hand

information knowledge regarding the discrimination which the petitioner faced

at the hands of the respondents. Further the petitioner has already annexed

and submited the relevant documents in the form of his own service book

and that of his Junior Mohammad Ashraf which also support the contentions

of the petitioner. The evidence of the petitioner has not been rebutted by the

respondents and in absence of any rebuttal the evidence of the petitioner

recorded on affidavit is to be considered as sole evidence besides other

relevant documents filed and produced by the petitioner before the Court/

Tribunal, support the Claim petition of the applicant.

The Scrutiny and examination of the case file and all the relevant

documents attached with the file reveals that the applicant was engaged

and appointed as a daily wager in the year Sept., 1968 and another employee

namely Mohammad Ashraf was also engaged and appointed as daily wager

by the respondent department in the year 1972 i. e. four years later the

engagement of the applicant and both the daily wage employees were posted

in the industrial unit of Government Ply Board Industries Ltd., Pampore a

substituent industrial unit of the Respondent’s department ( Industries and

Commerce Department). Then after putting in a period of at least 26 years

of service as a daily wager by the applicant, the Government of the State

formulated a policy to give protection of the service of the daily wagers and

to regularize the services of the daily wagers and bring them on regular

establishment and on a graded posts. The Jammu and Kashmir Daily rated

workers/work charges employees (Regularization) Rules,1994 came in

existence vide SRO-64 dated 24-03-1994 whereunder the daily wagers

who have seven years of continuous service were brought on regular

establishment and both the applicant as well as the other mentioned employee

No. 34-1]

The J&K Govt. Gazette, 25th Nov., 2019/4th Agra,, 1941.

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Mr. Chasti were benefitted and both the said employees were brought on

the regular service and on the post of “Asstt. Cushioner” w. e. f 01-04-

1994 were regularized both continued to service in the Govt. Ply Board

Industries Ltd., Pampore till another Promotion to the post of “Cushioner”

was given to both the two employees including the applicant but unfortunately

the grade attached with the post of “Cushioner” was not given and granted

to the applicant but the same was given to the other employee namely

Mr.Chesti who happened to be junior to the applicant interms of the

engagement as daily wager in the year, 1972. This conferring of the grade

attached with the post of “cushioner” upon the Junior employee irked the

applicant and he raised voice against this discrimination and pleaded his

case of discrimination before his bosses and the higher authorities of the

respondent but to no avail. He also had approached the concerned authority

of the Labour department (Assistant Labour Commissioner, Pulwama )

with his grievance but his grievance could not be solved despite the assurances

of the respondents. With the result the applicant’s pay scale and grade

stuck to the post of “Asstt Cushioner” till date of his retirement while as the

junior employee not only enjoyed the full pay scale and grade of the post of

“Cushioner” but also was favoured with further promotions to the post of

“Senior Cushioner” with full pay scale and grade under the garb of an

employee of the Govt. Joinery Mill, Pampore where he was transferred

from his initial place of appointment and posting i. e Government Ply Board

industries under Order No. JKI/110/2005 dated 02-12-2005. Thus several

discrimination not only at the level of official with the respect to the promotion

but huge monetary losses even at the date of retirement on superannuation

as his retrial benefits were assessed and calculated at the post of “Asstt.

Cushioner” were faced by the applicant. This jeopardical treatment of the

respondent with the applicant , this Court/Tribunal feels is un ethical and

injustice in case of the applicant without considering the long span of about

50 years of service rendered by the applicant in the respondents department

. Further the transfer of the junior employee from one industrial unit to

another industrial unit does not change the status of the employee and does

not confer any superior right or claim for further promotion upon him ignoring

the seniority and superior claim of the applicant. Thus the act of the

respondent department in this context is not found genuine and is

condemnable . Therefore this Court/Tribunal held the applicant entitled to

be treated at par with the junior employee namely Mr. Chesti in terms of

promotion alon gwith the scale and grade attached to the higher post from

time to time. The plea of the respondent's department that the Claim

application of the applicant is governed under J&K Industries Employee’s

Service rules and is therefore not maintainable does not hold good and is

time bar. The claim application has filed with period of 2 years in terms of

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The J&K Govt. Gazette, 25th Nov., 2019/4th Agra., 1941. [No. 34-1

S.15(2) of the payment of wages Act,1936. Further the claim of the applicant

has remained a continuing during in service period and even after retirement.

The contention of the non-applicant is therefore vague and is not allowed.

Further another plea of the non-applicant with respect to

non-maintainability under “Industrial Dispute Act, 1947 is not relevant

because any dispute or difference between Employer and Worker connected

with the employment or terms of employment or conditions of labour given

rise to an industrial dispute as defined in S.2(K) of the I.D. Act, 1947. The

dispute in the present case is related to the employment of the applicant is

therefore covered under the above mentioned “industrial dispute” in terms

of S.2 (K) of the Industrial Dispute Act, 1947. Another plea of the respondents

w.r.t. time bar claim application of the applicant is well addressed in the

case of State power Holding Company Ltd Raipur and Another V/s. Johri

Lal Sharma and Ors. 2017 Lab.I.C 3132 ( C H M ) wherein Chitisgarh

Hon’ble High Court has held that the employee at any time, during his

service can challenge his promotion and the fixation of pay as it is a “

Continuous Wrong” which give rise to a recurring cause of action each time

he is paid a salary which is not computed in accordance of the rules.

Payment of correct salary computed on the basis of proper pay fixation

as per rules, is a right which subsists during the entire tenure of service and

can be exercised at the time of each payment of the salary. Further the

Hon’ble High Court has held that the doctrine of laches/limitation will apply

to cases relating to seniority or promotion etc. if affects others . But in the

present case only the applicant was affected with undue promotion of the

junior colleague and fixation of his pay in the higher grade leaving behind

the superior claim of promotion and allocation of higher grade attached to

the post. Therefore the contention of the respondents in the context has no

weight and is rejected . This Court/Tribunal lays its hand on a judgement of

Hon’ble Supreme Court delivered in the case of Union of India Versus

Tarsem Singh (2008) 8 S.C.C 648 where under the Hon’ble Supreme Court

of India has held that where a service related Claim is based on a continuing

wrong, relief can be granted even if there is a long delay in seeking relief.

After examining and discussing all the aspects of the case in the above

mentioned paras, the Court/Tribunal feels that indeed the applicant has been

discriminated at all stages of promotion and grant of the grades attached

with the posts and favoritism has been shown and showered upon the juniors

ignoring the genuine and rightful and legal right of superiority and seniority

of the applicant at the times of the granting of the promotions. This part of

attitude on the part of the employer amounts to unfair labour practice as is

well defined at items 7 and 9 under schedule 5th of the Industrial Dispute

No. 34-1]

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Act in terms of S.2 (ra) and amounts to an offence and can be penalized

according to the law. Therefore the Court held the applicant entitiled to all

the promotions and relaease of full grade attached with the higher posts at

par with other junior colleague who were bestowed with the higher promotions

and grade at the behest of their employers. The court therefore directs the

respondents to re-fix the salary and wages of the applicant at par and at the

same analogy the other junior employees especially Mr. Chesti has been

granted and his salary fixed. Meanwhile the applicant had presented a due

and drawn statement of his wages w. e. f. 01-04-1997 till his date of

retirement along with all his retirement benefits which forms part of the

Court file.

The Court estimates the total benefits of entitlements of the applicant

to Rs. 3,32,974/- and passes the order in favour of the applicant and against

the respondents with the direction to them to deposit the decreed amount of

Rs. 3,32,974/- rupees three lac thirty two thousand nine hundred and seventy

four only.

The respondents are accordingly directed to deposit the decreed amount

of Rs. 3,32,974/- with this Court/Tribunal within one month from the date

of announcement of this Judgement failing which the same decreed amount

shall be recovered as per Law.

Award is accordingly passed in favour of the applicant and against the

respondents. A copy of order be sent to the appropriate Government through

its Commissioner/Secretary, Labour Department for information and its

publication in the Govt. Gazette.

The file, after due completion, be consigned to records.

Announced :

Dated : 26-08-2019

(Sd.) MOHAMMAD ALI KHAN,

Presiding Officer,

( District and Sessions Judge),

Industrial Tribunal-cum-Labour Court,

Jammu and Kashmir.