TAMIL NADU

GOVERNMENT GAZETTE

PUBLISHED BY AUTHORITY

No. 22]

chennai, WEDNESday, may 29, 2019

Vaikasi 15, Vikari, Thiruvalluvar Aandu – 2050

Part IV—Section 4

Central Acts and Ordinances

[ 253]

22-IV-4—1

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price: Rs. 16.00 Paise.

CONTENTS

Pages.

acts:

No. 35 of 2018—The National Trust for Welfare of Persons With Autism, Cerebral Palsy, Mental

Retardation and Multiple Disabilities (Amendment) Act, 2018

254

No. 1 of 2019— The Right of Children to Free and Compulsory Education (Amendment) Act, 2019

255-256

No. 2 of 2019—The National Council for Teacher Education (Amendment) Act, 2019 ..

257-258

The Constitution (One Hundred and Third Amendment) Act, 2019

259-260

No. 3 of 2019 —The Appropriation (No. 6) Act, 2018

261-264

No. 4 of 2019 —The Appropriation Act, 2019

265-268

No. 5 of 2019 — The Appropriation (Vote on Account) Act, 2019

269-274

No. 6 of 2019 —The Personal Laws (Amendment) Act, 2019 ..

275-276

No. 7 of 2019 —The Finance Act, 2019

277-292

Tamil nadu government gazette

[Part IV—Sec. 4

254

Ministry of Law and Justice

(Legislative Department)

New Delhi, the 29th December, 2018 / Pausha 8, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

29th December, 2018 and is hereby re-published for general information:—

THE NATIONAL TRUST FOR WELFARE OF PERSONS WITH

AUTISM, CEREBRAL PALSY, MENTAL RETARDATION AND

MULTIPLE DISABILITIES (AMENDMENT) ACT, 2018

NO. 35 OF 2018

[29th December 2018.]

An Act to amend the National Trust for Welfare of Persons with Autism, Cerebral Palsy,

Mental Retardation and Multiple Disabilities Act, 1999.

BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as

follows:—

1. This Act may be called the National Trust for Welfare of Persons with Autism,

Cerebral Palsy, Mental Retardation and Multiple Disabilities (Amendment) Act, 2018.

2. In the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental

Retardation and Multiple Disabilities Act, 1999 (hereinafter referred to as the principal

Act), in section 4,—

(a) in sub-section (1), the words “or until his successor shall have been

duly appointed, whichever is longer” shall be omitted;

Short title.

Amendment of

section 4.

44 of 1999.

(b) after sub-section (1), the following sub-section shall be inserted,

namely:—

“(1A) The Central Government shall initiate the process for

appointment of the Chairperson or Member, as the case may be, at least six

months prior to the expiry of the term of office of such Chairperson or

Member.”;

“Provided that the Central Government may, in case of a casual vacancy

in the office of the Chairperson, by order in writing, direct an officer of

appropriate level, to perform the functions of the Chairperson until such

vacancy is filled in.”.

3. In section 5 of the principal Act, in sub-section (1), in the proviso, for the

words “until the appointment of his successor is made by the Central Government”,

the words “until his resignation is accepted by the Central Government” shall be

substituted.

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

Amendment of

section 5

May 29, 2019]

Tamil nadu government gazette

255

Short title and

commencement.

THE RIGHT OF CHILDREN TO FREE AND COMPULSORY

EDUCATION (AMENDMENT) ACT, 2019

NO. 1 OF 2019

[10th January, 2019.]

An Act further to amend the Right of Children to Free and Compulsory

Education Act, 2009.

BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:—

1. (1) This Act may be called the Right of Children to Free and Compulsory Education

(Amendment) Act, 2019.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

2. In the Right of Children to Free and Compulsory Education Act, 2009 (hereinafter

referred to as the principal Act), for section 16, the following section shall be substituted,

namely:—

“16. (1) There shall be a regular examination in the fifth class and in the eighth

class at the end of every academic year.

(2) If a child fails in the examination referred to in sub-section (1), he shall be

given additional instruction and granted opportunity for re-examination within a period

of two months from the date of declaration of the result.

Substitution

of new

section for

section 16.

35 of 2009.

Examination

and holding

back in

certain cases.

New Delhi, the 11th January, 2019 / Pausha 21, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

10th January 2019 and is hereby re-published for general information:—

(3) The appropriate Government may allow schools to hold back a child in the

fifth class or in the eighth class or in both classes, in such manner and subject to such

conditions as may be prescribed, if he fails in the re-examination referred to in

sub-section (2):

Provided that the appropriate Government may decide not to hold back a child in

any class till the completion of elementary education.

(4) No child shall be expelled from a school till the completion of elementary

education.”.

3. In section 38 of the principal Act, in sub-section (2), after clause (f), the following

clause shall be inserted, namely:—

“(fa) the manner and the conditions subject to which a child may be held back

under sub-section (3) of section 16;”.

Amendment of

section 38

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

May 29, 2019]

Tamil nadu government gazette

257

THE NATIONAL COUNCIL FOR TEACHER EDUCATION

(AMENDMENT) ACT, 2019

NO. 2 OF 2019

[10th January, 2019.]

An Act further to amend the National Council for Teacher Education Act, 1993.

BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as

follows:—

1. (1) This Act may be called the National Council for Teacher Education (Amendment)

Act, 2019.

(2) It shall be deemed to have come into force on the 17th day of August, 1995.

2. In the National Council for Teacher Education Act, 1993 (hereinafter referred to as

the principal Act), in section 14, in sub-section (1), after the proviso, the following proviso

shall be inserted, namely:—

Short title and

commencement.

Amendment

of section 14.

73 of 1993.

New Delhi, the 11th January, 2019 / Pausha 21, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

10th January, 2019 and is hereby re-published for general information:—

“Provided further that such institutions, as may be specified by the Central

Government by notification in the Official Gazette, which—

(i) are funded by the Central Government or the State Government or the

Union territory Administration;

(ii) have offered a course or training in teacher education on or after the

appointed day till the academic year 2017-2018; and

(iii) fulfil the conditions specified under clause (a) of sub-section (3),

shall be deemed to have been recognised by the Regional Committee.”.

3. In section 15 of the principal Act, in sub-section (1), the following proviso shall be

inserted, namely:—

“Provided that the course or training in teacher education offered on or after

the appointed day till the academic year 2017-2018 by such institutions, as may be

specified by the Central Government by notification in the Official Gazette, which—

(i) are funded by the Central Government or the State Government or the

Union territory Administration; and

(ii) fulfil the conditions specified under clause (a) of sub-section (3),

shall be deemed to have been granted permission by the Regional Committee.”.

Amendment of

section 15

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

May 29, 2019]

Tamil nadu government gazette

259

THE CONSTITUTION (ONE HUNDRED AND THIRD

AMENDMENT) ACT, 2019

[12th January, 2019.]

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:—

1. (1) This Act may be called the Constitution (One Hundred and Third Amendment)

Act, 2019.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

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

inserted, namely:—

‘(6) Nothing in this article or sub-clause (g) of clause (1) of article 19 or clause (2)

of article 29 shall prevent the State from making,—

(a) any special provision for the advancement of any economically weaker

sections of citizens other than the classes mentioned in clauses (4) and (5); and

(b) any special provision for the advancement of any economically weaker

sections of citizens other than the classes mentioned in clauses (4) and (5) in so

Short title and

commencement.

Amendment of

article 15.

New Delhi, the 12th January, 2019 / Pausha 22, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

12th January, 2019 and is hereby re-published for general information:—

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

far as such special provisions relate to their admission to educational institutions

including private educational institutions, whether aided or unaided by the

State, other than the minority educational institutions referred to in clause (1) of

article 30, which in the case of reservation would be in addition to the existing

reservations and subject to a maximum of ten per cent. of the total seats in each

category.

Explanation.—For the purposes of this article and article 16, "economically

weaker sections" shall be such as may be notified by the State from time to time

on the basis of family income and other indicators of economic disadvantage.’.

3. In article 16 of the Constitution, after clause (5), the following clause shall be

inserted, namely:—

"(6) Nothing in this article shall prevent the State from making any provision

for the reservation of appointments or posts in favour of any economically weaker

sections of citizens other than the classes mentioned in clause (4), in addition to the

existing reservation and subject to a maximum of ten per cent. of the posts in each

category.".

Amendment of

article 16.

Tamil nadu government gazette

[Part IV—Sec. 4

262

THE SCHEDULE

(See sections 2 and 3)

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

Department of Agriculture, Cooperation and Farmers’

Welfare ............................................................................ Revenue

3,00,000

Capital

1,00,000

Department of Agricultural Research and Education ..... Revenue

152,73,00,000

Department of Animal Husbandry, Dairying and Fisheries Capital

1,00,000

Atomic Energy ................................................................... Revenue

2,00,000

Capital

2,00,000

9,50,00,000

9,52,00,000

Ministry of Ayurveda, Yoga and Naturopathy, Unani,

Siddha and Homoeopathy (AYUSH) ............................ Revenue

2,00,000

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

7,00,00,000

Ministry of Civil Aviation ................................................. Revenue

798,34,00,000

Capital

2298,80,00,000

Department of Commerce ................................................ Revenue

143,60,00,000

Department of Posts .......................................................... Revenue

2,29,00,000

2,29,00,000

Capital

20,00,00,000

Department of Telecommunications .................................. Capital

751,00,00,000

Department of Consumer Affairs ..................................... Revenue

1,00,000

Department of Food and Public Distribution .................. Revenue

920,10,00,000

Capital

3,00,000

Ministry of Corporate Affairs ........................................... Revenue

30,82,00,000

Capital

19,00,00,000

Ministry of Culture ............................................................. Revenue

2,00,000

Capital

26,33,00,000

Defence Services (Revenue) .............................................. Revenue

1400,00,00,000

Ministry of Development of North Eastern Region ..... Revenue

100,36,00,000

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

2,00,000

Ministry of Earth Sciences ................................................ Revenue

3,00,000

Capital

1,00,000

Ministry of Electronics and Information Technology .. Revenue

174,83,00,000

Capital

6,17,00,000

Ministry of Environment, Forests and Climate Change .. Revenue

38,75,00,000

Capital

1,00,000

49,00,000

50,00,000

Ministry of External Affairs ............................................. Revenue

1012,00,00,000

Department of Economic Affairs ..................................... Revenue

2,99,00,000

Capital

13478,37,00,000

Department of Expenditure .............................................. Revenue

1,00,000

Department of Financial Services .................................... Revenue

3,00,000

10,00,000

13,00,000

Capital

41000,02,00,000

Department of Investment and Public Asset Management

(DIPAM) ......................................................................... Revenue

75,00,00,000

Department of Revenue .................................................... Revenue

1,00,000

Capital

1,00,000

Direct Taxes ........................................................................ Revenue

100,00,00,000

Capital

2,00,000

Indirect Taxes ..................................................................... Revenue

1,00,000

Capital

1,00,000

Indian Audit and Accounts Department ........................... Revenue

175,13,00,000

6,76,00,000

181,89,00,000

Ministry of Food Processing Industries ........................... Revenue

1,00,000

Department of Health and Family Welfare .................... Revenue

1031,07,00,000

Capital

40,01,00,000

No.

Vote

May 29, 2019]

Tamil nadu government gazette

263

Department of Heavy Industry ........................................ Revenue

1,00,000

Capital

150,89,00,000

Ministry of Home Affairs .................................................. Revenue

130,94,00,000

6,33,00,000

137,27,00,000

Capital

1,00,000

Cabinet ................................................................................. Revenue

1,00,000

Police ................................................................................... Revenue

1535,35,00,000

Capital

1,00,000

Daman and Diu ...................................................................... Capital

12,03,00,000

Lakshadweep ....................................................................... Revenue

1,00,000

Capital

1,00,000

Transfers to Delhi ................................................................. Capital

77,41,00,000

Ministry of Housing and Urban Affairs ............................ Revenue

1,60,00,000

4,00,00,000

5,60,00,000

Capital

1,00,000

Department of School Education and Literacy ............. Revenue

113,78,00,000

Department of Higher Education .................................... Revenue

4,00,000

Ministry of Information and Broadcasting ..................... Revenue

1,00,000

Ministry of Labour and Employment .............................. Revenue

1038,29,00,000

Law and Justice ................................................................... Revenue

3,00,000

Capital

535,00,00,000

Ministry of Micro, Small and Medium Enterprises ........ Revenue

2,00,000

Capital

8,49,00,000

Ministry of Mines .............................................................. Revenue

95,00,00,000

Ministry of Minority Affairs ............................................ Revenue

2,00,000

Capital

8,18,00,000

Ministry of New and Renewable Energy .......................... Revenue

1,00,000

Ministry of Panchayati Raj ............................................... Revenue

2,00,000

Ministry of Personnel, Public Grievances and

Pensions .......................................................................... Revenue

12,00,000

Capital

25,00,00,000

CHARGED.—Central Vigilance Commission ........................ Revenue

1,39,00,000

1,39,00,000

Ministry of Petroleum and Natural Gas ........................... Revenue

2,00,000

Capital

250,18,00,000

Ministry of Planning .......................................................... Revenue

125,96,00,000

Ministry of Power .............................................................. Revenue

713,73,00,000

Capital

1,00,000

Lok Sabha ............................................................................ Revenue

12,00,000

12,00,000

Secretariat of the Vice-President ...................................... Revenue

90,00,000

Ministry of Railways .......................................................... Revenue

1,00,000

Capital

1,00,000

Ministry of Road Transport and Highways ..................... Revenue

1,00,000

Capital

8565,39,00,000

Department of Rural Development ................................. Revenue

6084,13,00,000

Capital

1,00,000

Department of Science and Technology ......................... Revenue

1,00,000

Capital

1,00,000

Ministry of Shipping .......................................................... Revenue

125,01,00,000

Ministry of Skill Development and

Entrepreneurship ............................................................ Revenue

1,00,000

Department of Social Justice and Empowerment ........... Revenue

2263,27,00,000

Department of Empowerment of Persons with

Disabilities ....................................................................... Revenue

1,00,000

Department of Space ......................................................... Revenue

1,00,000

Capital

1,00,000

Ministry of Statistics and Programme Implementation .... Revenue

69,62,00,000

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Tamil nadu government gazette

[Part IV—Sec. 4

264

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Ministry of Steel ................................................................. Revenue

105,75,00,000

Ministry of Textiles ........................................................... Revenue

3,00,000

Ministry of Tourism ........................................................... Revenue

2,00,000

Ministry of Tribal Affairs .................................................. Revenue

1,70,00,000

Ministry of Water Resources, River Development

and Ganga Rejuvenation ................................................ Revenue

1,00,000

Ministry of Women and Child Development ................. Revenue

58,65,00,000

Capital

18,12,00,000

Ministry of Youth Affairs and Sports ............................... Revenue

21,00,000

TOTAL:

85917,88,00,000

30,98,00,000

85948,86,00,000

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

Tamil nadu government gazette

[Part IV—Sec. 4

266

Department of Agriculture, Cooperation and Farmers'

Welfare ..........................................................................

Revenue

19387,02,00,000

Department of Agricultural Research and Education ...

Revenue

2,00,000

Department of Animal Husbandry, Dairying and

Fisheries .........................................................................

Revenue

201,16,00,000

Capital

1,00,000

Atomic Energy .............................................................

Revenue

4,00,000

Capital

2375,50,00,000

Ministry of Ayurveda, Yoga and Naturopathy, Unani,

Siddha and Homoeopathy (AYUSH) ..........................

Revenue

53,43,00,000

Department of Fertilisers ............................................

Revenue

1,00,000

Department of Pharmaceuticals .................................

Revenue

307,23,00,000

Capital

3,95,00,000

. .

3,95,00,000

Ministry of Civil Aviation ...........................................

Revenue

98,00,000

Ministry of Coal ...........................................................

Revenue

10,94,00,000

Department of Commerce ..........................................

Revenue

310,01,00,000

Department of Industrial Policy and Promotion .....

Revenue

2,00,000

Capital

16,33,00,000

Department of Posts ....................................................

Capital

46,87,00,000

Department of Telecommunications .........................

Revenue

1,00,000

Capital

1,00,000

Department of Consumer Affairs ...............................

Capital

1,00,000

Department of Food and Public Distribution ............

Revenue

1864,71,00,000

Capital

1000,00,00,000

Ministry of Culture .......................................................

Revenue

2,00,000

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

Revenue

2,00,000

Capital

3,00,000

2,16,00,000

2,19,00,000

Defence Services (Revenue) ........................................

Revenue

1403,97,00,000

Capital Outlay on Defence Services ...........................

Capital

97,42,00,000

97,42,00,000

Ministry of Drinking Water and Sanitation ..............

Revenue

5391,34,00,000

Ministry of Earth Sciences ..........................................

Revenue

2,00,000

Capital

1,00,000

Ministry of Electronics and Information Technology ..

Revenue

20,91,00,000

Ministry of Environment, Forests and Climate

Change ...........................................................................

Revenue

1,00,000

Department of Economic Affairs...............................

Revenue

4,00,000

Capital

3,00,000

. .

3,00,000

Department of Financial Services ..............................

Capital

4500,00,00,000

Direct Taxes ..................................................................

Revenue

299,96,00,000

Indirect Taxes ...............................................................

Capital

2,00,000

Indian Audit and Accounts Department .....................

Capital

25,55,00,000

CHARGED.—Interest Payments ......................................

Revenue

9196,65,00,000

9196,65,00,000

CHARGED.—Repayment of Debt ....................................

Capital

106594,12,00,000 106594,12,00,000

Transfers to States .......................................................

Capital

3800,84,00,000

3800,84,00,000

Department of Health and Family Welfare ..............

Revenue

2916,52,00,000

Capital

1974,90,00,000

Department of Health Research .................................

Revenue

2,00,000

THE SCHEDULE

(See sections 2 and 3)

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

May 29, 2019]

Tamil nadu government gazette

267

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Department of Heavy Industry ..................................

Revenue

1,00,000

Capital

10,00,00,000

Department of Public Enterprises ..............................

Revenue

1,00,00,000

Ministry of Home Affairs ............................................

Revenue

6,01,00,000

Capital

1,00,000

Police .............................................................................

Revenue

4611,62,00,000

1,00,000

4611,63,00,000

Capital

1,00,000

12,00,000

13,00,000

Andaman and Nicobar Islands .....................................

Revenue

106,53,00,000

Capital

8,00,000

Chandigarh ....................................................................

Revenue

24,67,00,000

Capital

9,00,000

Dadra and Nagar Haveli ...............................................

Revenue

19,86,00,000

Capital

1,00,000

Lakshadweep .................................................................

Revenue

2,00,000

Transfers to Delhi ........................................................

Capital

2,59,00,000

Transfers to Puducherry ..............................................

Revenue

1,00,000

Capital

49,61,00,000

Ministry of Housing and Urban Affairs ......................

Revenue

7635,00,00,000

Capital

600,02,00,000

Department of School Education and Literacy .......

Revenue

4762,75,00,000

Department of Higher Education ...............................

Revenue

784,33,00,000

Ministry of Information and Broadcasting ...............

Revenue

11,77,00,000

Ministry of Labour and Employment ........................

Revenue

1024,79,00,000

Law and Justice .............................................................

Capital

1637,14,00,000

Election Commission ...................................................

Capital

1,00,000

CHARGED.—Supreme Court of India ............................

Revenue

7,47,00,000

7,47,00,000

Ministry of Micro, Small and Medium Enterprises ..

Revenue

2,00,000

Ministry of Mines ........................................................

Revenue

1,00,000

Ministry of Minority Affairs ......................................

Revenue

3,00,000

Ministry of New and Renewable Energy ....................

Revenue

2,00,000

Ministry of Petroleum and Natural Gas .....................

Revenue

1364,19,00,000

Ministry of Planning....................................................

Revenue

1,00,000

Ministry of Power ........................................................

Revenue

2850,00,00,000

Capital

900,00,00,000

CHARGED.—Staff, Household and Allowances of the

President ........................................................................

Revenue

42,00,000

42,00,000

Rajya Sabha ...................................................................

Revenue

23,37,00,000

Ministry of Railways ....................................................

Revenue

46,00,00,000

46,00,00,000

Capital

1,00,000

191,65,00,000

191,66,00,000

Ministry of Road Transport and Highways ...............

Revenue

2,00,000

Capital

9683,50,00,000

Department of Rural Development ...........................

Revenue

2,00,000

Department of Science and Technology ...................

Revenue

1,00,000

Department of Biotechnology ...................................

Revenue

2,00,000

Department of Scientific and Industrial Research ....

Revenue

1,00,000

Ministry of Shipping ....................................................

Revenue

1,00,000

Capital

125,00,00,000

Ministry of Skill Development and Entrepreneur-

ship .................................................................................

Revenue

3,00,000

Department of Social Justice and Empowerment .....

Revenue

80,02,00,000

Tamil nadu government gazette

[Part IV—Sec. 4

268

Department of Empowerment of Persons with

Disabilities .....................................................................

Revenue

17,74,00,000

Department of Space ...................................................

Revenue

168,07,00,000

Capital

248,47,00,000

Ministry of Statistics and Programme

Implementation ............................................................

Revenue

2,00,000

Ministry of Steel ...........................................................

Revenue

1,24,00,000

Ministry of Textiles .....................................................

Revenue

3,00,000

Capital

13,00,00,000

Ministry of Tribal Affairs ............................................

Revenue

2,00,000

20,00,00,000

20,02,00,000

Ministry of Water Resources, River Development

and Ganga Rejuvenation ..............................................

Revenue

1,00,000

Ministry of Women and Child Development ...........

Revenue

1,00,000

Ministry of Youth Affairs and Sports .........................

Revenue

2,00,000

. .

2,00,000

TOTAL:

78874,50,00,000

119956,86,00,000 198831,36,00,000

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

May 29, 2019]

Tamil nadu government gazette

269

THE APPROPRIATION (VOTE ON ACCOUNT) ACT, 2019

NO. 5 OF 2019

[15th February, 2019.]

New Delhi, the 15th February, 2019/Magha 26, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

15th February, 2019 and is hereby re-published for general information:—

An Act to provide for the withdrawal of certain sums from and out of the

Consolidated Fund of India for the services of a part of the financial year

2019-20.

BE it enacted by Parliament in the Seventieth Year of the Republic of India as

follows:—

1. This Act may be called the Appropriation (Vote on Account) Act, 2019.

Short title.

2. From and out of the Consolidated Fund of India, there may be withdrawn sums

not exceeding those specified in column 3 of the Schedule, amounting in the aggregate

to the sum of thirty-four lakh seventeen thousand two hundred ninty-five crore and

thirty-eight lakh rupees towards defraying the several charges which will come in course

of payment during the financial year 2019-20.

Withdrawal of

Rs . 3417295,38,00,000

from and out

of the

Consolidated

Fund of India for

the financial

year 2019-20.

3. The sums authorised to be withdrawn from and out of the Consolidated Fund

by this Act shall be appropriated for the services and purposes expressed in the Schedule

in relation to the said year.

Appropriation.

4. Reference to the Ministries or Departments in the Schedule are to such

Ministries or Departments as existing immediately before the 17th September, 2018 and

shall, on or after that date, be construed as references to the appropriate Ministries or

Departments as constituted from time to time.

Construction

of references

to Ministries

Departments

in the

Schedule.

Tamil nadu government gazette

[Part IV—Sec. 4

270

THE SCHEDULE

(See sections 2, 3 and 4)

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

Department of Agriculture, Cooperation and

Farmers’ Welfare ..................................................... Revenue

43183,50,00,000

...

43183,50,00,000

Capital

11,57,00,000

...

11,57,00,000

Department of Agricultural Research and Education..Revenue

2692,92,00,000

...

2692,92,00,000

Capital

...

Department of Animal Husbandry, Dairying and

Fisheries .................................................................... Revenue

1155,46,00,000

...

1155,46,00,000

Capital

14,67,00,000

...

14,67,00,000

Atomic Energy ............................................................ Revenue

5079,56,00,000

33,00,000

5079,89,00,000

Capital

3320,68,00,000

7,78,00,000

3328,46,00,000

Ministry of Ayurveda, Yoga and Naturopathy, Unani,

Siddha and Homoeopathy ....................................... Revenue

748,52,00,000

...

748,52,00,000

Capital

7,00,000

...

7,00,000

Department of Chemicals and Petrochemicals ....... Revenue

132,33,00,000

...

132,33,00,000

Capital

...

Department of Fertilisers ........................................... Revenue

35443,40,00,000

...

35443,40,00,000

Capital

2,00,000

...

2,00,000

Department of Pharmaceuticals ................................ Revenue

78,48,00,000

...

78,48,00,000

Capital

2,00,000

...

2,00,000

Ministry of Civil Aviation .......................................... Revenue

1585,88,00,000

...

1585,88,00,000

Capital

8,34,00,000

...

8,34,00,000

Ministry of Coal .......................................................... Revenue

274,02,00,000

...

274,02,00,000

Capital

...

Department of Commerce ......................................... Revenue

2409,88,00,000

...

2409,88,00,000

Capital

391,67,00,000

...

391,67,00,000

Department of Industrial Policy and Promotion .... Revenue

2962,80,00,000

...

2962,80,00,000

Capital

557,64,00,000

...

557,64,00,000

Department of Posts ................................................... Revenue

9786,22,00,000

27,00,000

9786,49,00,000

Capital

315,91,00,000

...

315,91,00,000

Department of Telecommunications ........................ Revenue

10231,21,00,000

...

10231,21,00,000

Capital

3239,91,00,000

...

3239,91,00,000

Department of Consumer Affairs .............................. Revenue

749,44,00,000

...

749,44,00,000

Capital

27,83,00,000

...

27,83,00,000

Department of Food and Public Distribution ........... Revenue

106682,64,00,000

...

106682,64,00,000

Capital

17108,71,00,000

...

17108,71,00,000

Ministry of Corporate Affairs .................................... Revenue

175,88,00,000

...

175,88,00,000

Capital

17,00,00,000

...

17,00,00,000

Ministry of Culture ...................................................... Revenue

998,52,00,000

...

998,52,00,000

Capital

56,01,00,000

...

56,01,00,000

Ministry of Defence (Miscellaneous) ........................ Revenue

13830,86,00,000

25,00,000

13831,11,00,000

Capital

2900,59,00,000

11,67,00,000

2912,26,00,000

Defence Services (Revenue) ....................................... Revenue

82100,02,00,000

33,37,00,000

82133,39,00,000

Capital

...

Capital Outlay on Defence Services .......................... Revenue

...

Capital

59366,65,00,000

27,78,00,000

59394,43,00,000

Defence Pensions ........................................................ Revenue

37359,04,00,000

82,00,000

37359,86,00,000

Capital

...

Ministry of Development of North Eastern Region ... Revenue

792,19,00,000

...

792,19,00,000

Capital

244,70,00,000

...

244,70,00,000

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

8655,57,00,000

...

8655,57,00,000

Capital

...

No.

Vote

May 29, 2019]

Tamil nadu government gazette

271

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Ministry of Earth Sciences ......................................... Revenue

596,02,00,000

...

596,02,00,000

Capital

39,33,00,000

...

39,33,00,000

Ministry of Electronics and Information Technology ... Revenue

2024,00,00,000

...

2024,00,00,000

Capital

116,00,00,000

...

116,00,00,000

Ministry of Environment, Forests and Climate Change ... Revenue

1073,07,00,000

...

1073,07,00,000

Capital

21,51,00,000

...

21,51,00,000

Ministry of External Affairs ...................................... Revenue

6280,48,00,000

1,00,000

6280,49,00,000

Capital

719,89,00,000

...

719,89,00,000

Department of Economic Affairs.............................. Revenue

1085,49,00,000

...

1085,49,00,000

Capital

5736,71,00,000

...

5736,71,00,000

Department of Expenditure ....................................... Revenue

133,52,00,000

...

133,52,00,000

Capital

...

Department of Financial Services ............................. Revenue

490,61,00,000

...

490,61,00,000

Capital

1956,12,00,000

...

1956,12,00,000

Department of Investment and Public Asset

Management ............................................................ Revenue

15,69,00,000

...

15,69,00,000

Capital

...

Department of Revenue ............................................. Revenue

67950,54,00,000

1,00,000

67950,55,00,000

Capital

2,91,00,000

...

2,91,00,000

Direct Taxes ................................................................. Revenue

2345,48,00,000

...

2345,48,00,000

Capital

100,67,00,000

...

100,67,00,000

Indirect Taxes .............................................................. Revenue

2497,72,00,000

17,00,000

2497,89,00,000

Capital

135,62,00,000

...

135,62,00,000

Indian Audit and Accounts Department .................... Revenue

1835,54,00,000

65,51,00,000

1901,05,00,000

Capital

5,33,00,000

...

5,33,00,000

CHARGED.—Interest Payments ..................................... Revenue

...

225686,97,00,000

225686,97,00,000

Capital

...

CHARGED.—Repayment of Debt

Revenue

...

Capital

...

1994395,70,00,000

1994395,70,00,000

Pensions........................................................................ Revenue

19126,97,00,000

148,03,00,000

19275,00,00,000

Capital

...

Transfers to States ...................................................... Revenue

11937,78,00,000

55019,89,00,000

66957,67,00,000

Capital

...

6607,76,00,000

6607,76,00,000

Ministry of Food Processing Industries ................... Revenue

398,87,00,000

...

398,87,00,000

Capital

...

Department of Health and Family Welfare ............. Revenue

30837,89,00,000

...

30837,89,00,000

Capital

1241,29,00,000

...

1241,29,00,000

Department of Health Research ................................ Revenue

1124,88,00,000

...

1124,88,00,000

Capital

...

Department of Heavy Industry ................................. Revenue

419,94,00,000

...

419,94,00,000

Capital

148,52,00,000

...

148,52,00,000

Department of Public Enterprises ............................. Revenue

7,55,00,000

...

7,55,00,000

Capital

...

Ministry of Home Affairs ........................................... Revenue

1553,69,00,000

1,00,000

1553,70,00,000

Capital

93,59,00,000

...

93,59,00,000

Cabinet .......................................................................... Revenue

276,28,00,000

...

276,28,00,000

Capital

...

Police ............................................................................ Revenue

39423,49,00,000

2,41,00,000

39425,90,00,000

Capital

5257,02,00,000

2,11,00,000

5259,13,00,000

Andaman and Nicobar Islands .................................... Revenue

1495,33,00,000

...

1495,33,00,000

Capital

200,53,00,000

...

200,53,00,000

Chandigarh ................................................................... Revenue

1436,49,00,000

14,00,00,000

1450,49,00,000

Capital

125,54,00,000

8,33,00,000

133,87,00,000

Tamil nadu government gazette

[Part IV—Sec. 4

272

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Dadra and Nagar Haveli .............................................. Revenue

289,27,00,000

...

289,27,00,000

Capital

105,69,00,000

...

105,69,00,000

Daman and Diu ............................................................ Revenue

525,33,00,000

1,00,000

525,34,00,000

Capital

114,16,00,000

...

114,16,00,000

Lakshadweep ................................................................ Revenue

372,37,00,000

...

372,37,00,000

Capital

62,13,00,000

...

62,13,00,000

Transfers to Delhi ....................................................... Revenue

270,67,00,000

...

270,67,00,000

Capital

100,00,00,000

...

100,00,00,000

Transfers to Puducherry ............................................. Revenue

515,00,00,000

...

515,00,00,000

Capital

...

Ministry of Housing and Urban Affairs..................... Revenue

12304,80,00,000

30,60,00,000

12335,40,00,000

Capital

6570,21,00,000

23,97,00,000

6594,18,00,000

Department of School Education and Literacy ....... Revenue

32478,59,00,000

...

32478,59,00,000

Capital

...

Department of Higher Education .............................. Revenue

15642,28,00,000

...

15642,28,00,000

Capital

806,67,00,000

...

806,67,00,000

Ministry of Information and Broadcasting .............. Revenue

1455,22,00,000

...

1455,22,00,000

Capital

4,51,00,000

...

4,51,00,000

Ministry of Labour and Employment ....................... Revenue

3467,91,00,000

...

3467,91,00,000

Capital

10,09,00,000

...

10,09,00,000

Law and Justice ............................................................ Revenue

1417,81,00,000

...

1417,81,00,000

Capital

45,00,00,000

...

45,00,00,000

Election Commission .................................................. Revenue

95,32,00,000

...

95,32,00,000

Capital

19,45,00,000

...

19,45,00,000

CHARGED.—Supreme Court of India ........................... Revenue

...

93,15,00,000

93,15,00,000

Capital

...

Ministry of Micro, Small and Medium Enterprises ... Revenue

2169,72,00,000

...

2169,72,00,000

Capital

9,01,00,000

...

9,01,00,000

Ministry of Mines ....................................................... Revenue

513,46,00,000

...

513,46,00,000

Capital

35,86,00,000

...

35,86,00,000

Ministry of Minority Affairs ..................................... Revenue

1546,66,00,000

...

1546,66,00,000

Capital

20,00,00,000

...

20,00,00,000

Ministry of New and Renewable Energy ................... Revenue

1776,61,00,000

...

1776,61,00,000

Capital

15,00,00,000

...

15,00,00,000

Ministry of Panchayati Raj ........................................ Revenue

290,46,00,000

...

290,46,00,000

Capital

...

Ministry of Parliamentary Affairs ............................ Revenue

6,46,00,000

...

6,46,00,000

Capital

...

Ministry of Personnel, Public Grievances and Pensions . Revenue

505,32,00,000

1,26,00,000

506,58,00,000

Capital

46,96,00,000

17,00,000

47,13,00,000

CHARGED.—Central Vigilance Commission ................ Revenue

...

11,85,00,000

11,85,00,000

Capital

...

Ministry of Petroleum and Natural Gas .................... Revenue

31100,75,00,000

...

31100,75,00,000

Capital

541,75,00,000

...

541,75,00,000

Ministry of Planning................................................... Revenue

203,94,00,000

...

203,94,00,000

Capital

23,00,000

...

23,00,000

Ministry of Power ....................................................... Revenue

7564,39,00,000

...

7564,39,00,000

Capital

1429,06,00,000

...

1429,06,00,000

CHARGED.—Staff, Household and Allowances of

the President ............................................................ Revenue

...

21,26,00,000

21,26,00,000

Capital

...

Lok Sabha ..................................................................... Revenue

320,61,00,000

43,00,000

321,04,00,000

Capital

...

Rajya Sabha .................................................................. Revenue

133,17,00,000

51,00,000

133,68,00,000

Capital

...

May 29, 2019]

Tamil nadu government gazette

273

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Secretariat of the Vice-President ............................... Revenue

2,33,00,000

...

2,33,00,000

Capital

...

CHARGED.—Union Public Service Commission ......... Revenue

...

99,48,00,000

99,48,00,000

Capital

...

Ministry of Railways ................................................... Revenue

92040,83,00,000

154,43,00,000

92195,26,00,000

Capital

76200,77,00,000

12,10,00,000

76212,87,00,000

Ministry of Road Transport and Highways .............. Revenue

8450,21,00,000

...

8450,21,00,000

Capital

55585,67,00,000

4,45,00,000

55590,12,00,000

Department of Rural Development .......................... Revenue

77256,78,00,000

...

77256,78,00,000

Capital

33,33,00,000

...

33,33,00,000

Department of Land Resources ................................. Revenue

742,41,00,000

...

742,41,00,000

Capital

...

Department of Science and Technology .................. Revenue

1750,36,00,000

1,00,000

1750,37,00,000

Capital

30,00,00,000

...

30,00,00,000

Department of Biotechnology .................................. Revenue

860,11,00,000

...

860,11,00,000

Capital

...

Department of Scientific and Industrial Research ... Revenue

1628,75,00,000

...

1628,75,00,000

Capital

3,22,00,000

...

3,22,00,000

Ministry of Shipping ................................................... Revenue

738,66,00,000

...

738,66,00,000

Capital

175,52,00,000

...

175,52,00,000

Ministry of Skill Development and Entrepreneurship Revenue

975,37,00,000

...

975,37,00,000

Capital

21,03,00,000

...

21,03,00,000

Department of Social Justice and Empowerment .... Revenue

2508,33,00,000

...

2508,33,00,000

Capital

91,67,00,000

...

91,67,00,000

Department of Empowerment of Persons with

Disabilities ................................................................ Revenue

367,90,00,000

...

367,90,00,000

Capital

13,74,00,000

...

13,74,00,000

Department of Space .................................................. Revenue

2189,97,00,000

20,00,000

2190,17,00,000

Capital

2235,28,00,000

13,00,000

2235,41,00,000

Ministry of Statistics and Programme Implementation Revenue

1870,54,00,000

...

1870,54,00,000

Capital

4,91,00,000

...

4,91,00,000

Ministry of Steel .......................................................... Revenue

80,43,00,000

...

80,43,00,000

Capital

...

Ministry of Textiles .................................................... Revenue

2851,74,00,000

...

2851,74,00,000

Capital

10,30,00,000

...

10,30,00,000

Ministry of Tourism .................................................... Revenue

729,74,00,000

...

729,74,00,000

Capital

...

Ministry of Tribal Affairs ........................................... Revenue

371,88,00,000

1777,13,00,000

2149,01,00,000

Capital

26,67,00,000

...

26,67,00,000

Ministry of Water Resources, River Development

and Ganga Rejuvenation ......................................... Revenue

2559,41,00,000

17,00,000

2559,58,00,000

Capital

140,63,00,000

...

140,63,00,000

Ministry of Women and Child Development .......... Revenue

9883,30,00,000

...

9883,30,00,000

Capital

...

Ministry of Youth Affairs and Sports ........................ Revenue

727,30,00,000

...

727,30,00,000

Capital

11,67,00,000

...

11,67,00,000

TOTAL:

1133030,89,00,000

2284264,49,00,000

3417295,38,00,000

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to Government,

Law Department.

May 29, 2019]

Tamil nadu government gazette

275

THE PERSONAL LAWS (AMENDMENT) ACT, 2019

NO. 6 OF 2019

[21st February, 2019.]

An Act further to amend the Divorce Act, 1869, the Dissolution of Muslim

Marriages Act, 1939, the Special Marriage Act, 1954, the Hindu Marriage

Act, 1955 and the Hindu Adoptions and Maintenance Act, 1956.

BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—

CHAPTER I

PRELIMINARY

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

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

CHAPTER II

AMENDMENT TO THE DIVORCE ACT, 1869

2. In the Divorce Act, 1869, in section 10, in sub-section (1), clause (iv) shall be

omitted.

Short title and

commencement.

Amendment

of section 10

of Act No. 4

of 1869.

New Delhi, the 21st February, 2019/Phalguna 2, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

21st February, 2019, and is hereby re-published for general information:—

CHAPTER III

AMENDMENT TO THE DISSOLUTION OF MUSLIM MARRIAGES ACT, 1939

3. In the Dissolution of Muslim Marriages Act, 1939, in section 2, in ground (vi), the

words "leprosy or" shall be omitted.

CHAPTER IV

AMENDMENT TO THE SPECIAL MARRIAGE ACT, 1954

4. In the Special Marriage Act, 1954, in section 27, in sub-section (1), clause (g) shall

be omitted.

CHAPTER V

AMENDMENT TO THE HINDU MARRIAGE ACT, 1955

5. In the Hindu Marriage Act, 1955, in section 13, in sub-section (1), clause (iv) shall be

omitted.

CHAPTER VI

AMENDMENT TO THE HINDU ADOPTIONS AND MAINTENANCE ACT, 1956

6. In the Hindu Adoptions and Maintenance Act, 1956 in section 18, in

sub-section (2), clause (c) shall be omitted.

Dr. G. Narayana Raju,

Secretary to the Government of India.

(Re-published by Order of the Governor)

k. ravikumar,

Additional Secretary to the Government,

Law Department.

Amendment

of section 2

of Act No. 8

of 1939.

Amendment

of section 27

of Act No. 43

of 1954.

Amendment

of section 13

of Act No. 25

of 1955.

Amendment

of section 18

of Act No. 78

of 1956.

May 29, 2019]

Tamil nadu government gazette

277

THE FINANCE ACT, 2019

NO. 7 OF 2019

[21st February, 2019.]

New Delhi, the 21st February, 2019/Phalguna 2, 1940 (Saka)

The following Act of Parliament received the assent of the President on the

21st February, 2019, and is hereby re-published for general information:—

An Act to continue the existing rates of income-tax for the financial

year 2019-2020 and to provide for certain relief to taxpayers and to make

amendments in certain enactments.

BE it enacted by Parliament in the Seventieth Year of the Republic of India as

follows:—

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the Finance Act, 2019.

(2) Save as otherwise provided in this Act, sections 2 to 10 shall come into force

on the 1st day of April, 2019.

Short title and

commencement.

CHAPTER II

RATES OF INCOME-TAX

income-tax for the assessment year, or as the case may be, the financial year commencing

on the 1st day of April, 2018, with the following modifications, namely:—

(a) in section 2,—

(i) in sub-section (1), for the figures "2018", the figures "2019" shall

be substituted;

(ii) in sub-section (3), for the first proviso, the following proviso shall

be substituted, namely:—

"Provided that the amount of income-tax computed in accordance

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:";

2. The provisions of section 2 of, and the First Schedule to, the Finance Act, 2018,

shall apply in relation to income-tax for the assessment year or, as the case may be, the

financial year commencing on the 1st day of April, 2019, as they apply in relation to

Income-tax.

13 of 2018.

Tamil nadu government gazette

[Part IV—Sec. 4

278

(iii) for sub-section (11) and sub-section (12), the following

sub-section shall be substituted, namely:—

‘(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.';

(iv) sub-section (13) and sub-section (14) shall be renumbered as

sub-section (12) and sub-section (13), respectively;

(v) in sub-section (13) as so renumbered, in clause (a), for the figures

“2018”, the figures “2019” shall be substituted;

(b) in the First Schedule,—

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

"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

Nil;

exceed Rs. 2,50,000

(2) where the total income exceeds

5 per cent. of the amount by which the total

Rs. 2,50,000 but does not exceed

income exceeds Rs. 2,50,000;

Rs. 5,00,000

(3) where the total income exceeds

Rs. 12,500 plus 20 per cent. of the amount

Rs. 5,00,000 but does not exceed

by which the total income exceeds

Rs. 10,00,000

Rs. 5,00,000;

(4) where the total income exceeds

Rs. 1,12,500 plus 30 per cent. of the amount

Rs. 10,00,000

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

Nil;

exceed Rs. 3,00,000

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(2) where the total income exceeds

5 per cent. of the amount by which the total

Rs. 3,00,000 but does not exceed

income exceeds Rs. 3,00,000;

Rs. 5,00,000

(3) where the total income exceeds

Rs. 10,000 plus 20 per cent. of the amount

Rs. 5,00,000 but does not exceed

by which the total income exceeds

Rs. 10,00,000

Rs. 5,00,000;

(4) where the total income exceeds

Rs. 1,10,000 plus 30 per cent. of the amount

Rs. 10,00,000

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

Nil;

exceed Rs. 5,00,000

(2) where the total income exceeds

20 per cent. of the amount by which the

Rs. 5,00,000 but does not exceed

total income exceeds Rs. 5,00,000;

Rs. 10,00,000

(3) where the total income exceeds

Rs. 1,00,000 plus 30 per cent. of the amount

Rs. 10,00,000

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:

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.

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Paragraph B

In the case of every co-operative society,—

Rates of income-tax

(1) where the total income does not

10 per cent. of the total income;

exceed Rs. 10,000

(2) where the total income exceeds

Rs. 1,000 plus 20 per cent. of the amount by

Rs. 10,000 but does not exceed

which the total income exceeds Rs. 10,000;

Rs. 20,000

(3) where the total income exceeds

Rs. 3,000 plus 30 per cent. of the amount by

Rs. 20,000

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.

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

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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,—

Rates of income-tax

I. In the case of a domestic company,—

(i) where its total turnover or the

25 per cent. of the total income;

gross receipt in the previous

year 2016-2017 does not exceed

two hundred and fifty crore

rupees

(ii) other than that referred to in

30 per cent. of the total income.

item (i)

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

50 per cent.;

case, been approved by the Central

Government

(ii) on the balance, if any, of the

40 per cent.

total income

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

(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:

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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.";

(ii) in Part III, in Paragraph E, in sub-paragraph 1, in clause (i), for the words and

figures "previous year 2016-2017", the words and figures "previous year 2017-2018"

shall be substituted;

(iii) in Part IV, in Rule 8,—

(A) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:—

"(1) Where the assessee has, in the previous year relevant to the assessment

year commencing on the 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,

(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,

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(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 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,

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(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,

(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.”;

(B) for sub-rule (4), the following sub-rule shall be substituted, namely:—

"(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).".

CHAPTER III

DIRECT TAXES

Income-tax

3. In section 16 of the Income-tax Act, 1961 (hereafter in this Chapter referred to as the

Income-tax Act), in clause (ia) [as inserted by section 7 of the Finance Act, 2018], for the

words "forty thousand", the words "fifty thousand" shall be substituted with effect from the

1st day of April, 2020.

4. In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020,—

(a) in sub-section (4),—

(i) in the opening portion, for the words "one house", the words "two

houses" shall be substituted;

(ii) in clause (a), for the word "one", the word "two" shall be substituted;

(iii) in clause (b), for the words "other than the house", the words "other

than the house or houses" shall be substituted;

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

substituted.

5. In section 24 of the Income-tax Act, with effect from the 1st day of April, 2020,—

(a) in the first proviso, after the words "the amounts of deduction", the words

"or, as the case may be, the aggregate of the amount of deduction" shall be inserted;

(b) in the second proviso, after the words "the amount of deduction", the words

"or, as the case may be, the aggregate of the amounts of deduction" shall be inserted;

inserted, namely:—

Amendment

of section 16.

43 of 1961.

13 of 2018.

Amendment

of section 23.

Amendment

of section 24.

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"Provided also that the aggregate of the amounts of deduction under the

first and second provisos shall not exceed two lakh rupees.".

6. In section 54 of the Income-tax Act, in sub-section (1), after clause (ii), the following

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

'Provided that where the amount of the capital gain does not exceed two crore

rupees, the assessee may, at his option, purchase or construct two residential houses

in India, and where such option has been exercised,—

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

"one residential house in India", the words "two residential houses in India"

had been substituted;

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

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

Provided further that where during any assessment year, the assessee has

exercised the option referred to in the first proviso, he shall not be subsequently

entitled to exercise the option for the same or any other assessment year.'.

7. In section 80-IBA of the Income-tax Act, in sub-section (2), in clause (a), for the

figures "2019", the figures "2020" shall be substituted with effect from the 1st day of

April, 2020.

8. In section 87A of the Income-tax Act, with effect from the 1st day of April, 2020,—

(a) for the words "three hundred fifty thousand", the words "five hundred

thousand" shall be substituted;

(b) for the words, "two thousand and five hundred", the words "twelve thousand

and five hundred" shall be substituted.

9. In section 194A of the Income-tax Act, in sub-section (3), in clause (i), for the words

"ten thousand" wherever they occur, the words "forty thousand" shall be substituted.

10. In section 194-I of the Income-tax Act, in the first proviso, for the words "one

hundred and eighty thousand rupees", the words "two hundred and forty thousand rupees"

shall be substituted.

CHAPTER IV

MISCELLANEOUS

PART I

AMENDMENTS TO THE INDIAN STAMP ACT, 1899

11. The provisions of this Part shall come into force on such date as the Central

Government may, by notification in the Official Gazette, appoint.

12. In section 2 of the Indain Stamp Act, 1899 (hereafter in this Part referred to as the

principal Act),—

(a) for clause (1), the following clauses shall be substituted, namely:—

'(1) "allotment list" means a list containing details of allotment of the

securities intimated by the issuer to the depository under sub-section (2) of

section 8 of the Depositories, Act, 1996;

(1A) "banker" includes a bank and any person acting as a banker;';

(b) in clause (5), the following long line shall be added at the end, namely:—

"but does not include a debenture;";

'(7A) "clearance list" means a list of transactions of sale and purchase

relating to contracts traded on the stock exchanges submitted to a clearing

Amendment

of section 54.

Amendment

of section

80-IBA.

Amendment

of section

87A.

Amendment

of section

194A.

Amendment

of section

194-I..

Commencement

of this Part.

Amendment

of section 2.

2 of 1899.

22 of 1996.

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corporation in accordance with the law for the time being in force in this

behalf;

(7B) "clearing corporation" means an entity established to undertake the

activity of clearing and settlement of transactions in securities or other instruments

and includes a clearing house of a recognised stock exchange;';

(d) after clause (10), the following clauses shall be inserted, namely:—

'(10A) "debenture" includes—

(i) debenture stock, bonds or any other instrument of a company

evidencing a debt, whether constituting a charge on the assets of the

company or not;

(ii) bonds in the nature of debenture issued by any incorporated

company or body corporate;

(iii) certificate of deposit, commercial usance bill, commercial paper

and such other debt instrument of original or initial maturity upto one year

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

(iv) securitised debt instruments; and

(v) any other debt instuments specified by the Securities and

Exchange Board of India from time to time;

(10B) "depository" includes—

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

the Depositories Act, 1996; and

(b) any other entity declared by the Central Government, by notification in

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

(e) in clause (12), the words and figures "and includes attribution of electronic

record within the meaning of section 11 of the Information Technology Act, 2000" shall

be inserted at the end.

(f) for clause (14), the following clause shall be substituted, namely:—

'(14) "instrument" includes—

(a) every document, by which any right or liability is, or purports to

be, created, transferred, limited, extended, extinguished or recorded;

(b) a document, electronic or otherwise, created for a transaction in

a stock exchange or depository by which any right or liability is, or purports

to be, created, transferred, limited, extended, extinguished or recorded; and

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

by notification in the Official Gazette;';

(g) after clause (15), the following clause shall be inserted, namely:—

'(15A) "issuer" means any person making an issue of securities;';

(h) for clause (16A), the following clauses shall be substituted, namely:—

'(16A) "marketable security" means a security capable of being traded in

any stock exchange in India;

(16B) "market value", in relation to an instrument through which—

(a) any security is traded in a stock exchange, means the price at

which it is so traded;

22 of 1996.

21 of 2000.

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Tamil nadu government gazette

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(b) any security which is transferred through a depository but not

traded in the stock exchange, means the price or the consideration

mentioned in such instrument;

depository, means the price or consideration mentioned in such instrument;';

(i) after clause (23), the following clause shall be inserted, namely:—

'(23A) "securities" includes—

(i) securities as defined in clause (h) of section 2 of the Securities

Contracts (Regulation) Act, 1956;

(ii) a "derivative" as defined in clause (a) of section 45U of the

Reserve Bank of India Act, 1934;

(iii) a certificate of deposit, commercial usance bill, commercial paper,

repo on corporate bonds and such other debt instrument of original or

initial maturity upto one year as the Reserve Bank of India may specify

from time to time; and

(iv) any other instrument declared by the Central Government, by

notification in the Official Gazette, to be securities for the purposes of this

Act;';

(j) after clause (26), the following clause shall be inserted, namely:—

'(27) "stock exchange" includes—

(i) a recognised stock exchange as defined in clause (f) of section 2

of the Securities Contracts (Regulation) Act, 1956; and

(ii) such other platform for trading or reporting a deal in securities,

as may be specified by the Central Government, by notification in the

Official Gazette, for the purposes of this Act.'.

13. In section 4 of the principal Act, after sub-section (2), the following sub-section

shall be inserted, namely:—

"(3) Notwithstanding anything contained in sub-sections (1) and (2), in the

case of any issue, sale or transfer of securities, the instrument on which stamp-duty is

chargeable under section 9A shall be the principal instrument for the purpose of this

section and no stamp-duty shall be charged on any other instruments relating to any

such transaction.".

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

namely:—

'8A. Notwithstanding anything contained in this Act or any other law for the

time being in force,—

(a) an issuer, by the issue of securities to one or more depositories, shall,

in respect of such issue, be chargeable with duty on the total amount of securities

issued by it and such securities need not be stamped;

(b) the transfer of registered ownership of securities from a person to a

depository or from a depository to a beneficial owner shall not be liable to duty.

Explanation.—For the purposes of this section, the expression "beneficial

ownership" shall have the same meaning as assigned to it in clause (a) of

sub-section (1) of section 2 of the Depositories Act, 1996.'.

Amendment

of section 4.

Substitution

of new

section for

section 8A.

Securities

dealt in

depository

not liable to

stamp-duty.

22 of 1996.

42 of 1956.

2 of 1934.

42 of 1956.

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15. In Chapter II of the principal Act, after Part A relating to 'Of the liability of instruments

to duty', the following Part shall be inserted, namely:—

'AA.—Of the liability of instruments of transaction in stock exchanges and

depositories to duty

9A. (1) Notwithstanding anything contained in this Act,—

(a) when the sale of any securities, whether delivery based or

otherwise, is made through a stock exchange, the stamp-duty on each

such sale in the clearance list shall be collected on behalf of the State

Government by the stock exchange or a clearing corporation authorised

by it, from its buyer on the market value of such securities at the time of

settlement of transactions in securities of such buyer, in such manner as

the Central Government may, by rules, provide;

(b) when any transfer of securities for a consideration, whether

delivery based or otherwise, is made by a depository otherwise than on

the basis of any transaction referred to in clause (a), the stamp-duty on

such transfer shall be collected on behalf of the State Government by the

depository from the transferor of such securities on the consideration

amount specified therein, in such manner as the Central Government may,

by rules, provide;

the records of a depository is made, the stamp-duty on the allotment list

shall be collected on behalf of the State Government by the depository

from the issuer of securities on the total market value of the securities as

contained in such list, in such manner as the Central Government may, by

rules, provide.

(2) Notwithstanding anything contained in this Act, the instruments

referred to in sub-section (1) shall be chargeable with duty as provided therein

at the rate specified in Schedule I and such instruments need not be stamped.

(3) From the date of commencement of this Part, no stamp-duty shall be

charged or collected by the State Government on any note or memorandum or

any other document, electronic or otherwise, associated with the transactions

mentioned in sub-section (1).

(4) The stock exchange or a clearing corporation authorised by it or the

depository, as the case may be, shall, within three weeks of the end of each

month and in accordance with the rules made in this behalf by the Central

Government, in consultation with the State Government, transfer the stamp-duty

collected under this section to the State Government where the residence of the

buyer is located and in case the buyer is located outside India, to the State

Government having the registered office of the trading member or broker of such

buyer and in case where there is no such trading member of the buyer, to the

State Government having the registered office of the participant:

Provided that before such transfer, the stock exchange or the clearing

corporation authorised by it or the depository shall be entitled to deduct such

percentage of stamp-duty towards facilitation charges as may be specified in

such rules.

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

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

(5) Every stock exchange or the clearing corporation authorised by it and

depository shall submit to the Government details of the transactions referred to

in sub-section (1) in such manner as the Central Government may, by rules,

provide.

Insertion of

new Part AA.

Instruments

chargeable

with duty for

transactions

in stock

exchanges

and

depositories.

22 of 1996.

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Tamil nadu government gazette

289

9B. Notwithstanding anything contained in this Act,—

(a) when any issue of securities is made by an issuer otherwise than

through a stock exchange or depository, the stamp-duty on each such

issue shall be payable by the issuer, at the place where its registered office

is located, on the total market value of the securities so issued at the rate

specified in Schedule I;

(b) when any sale or transfer or reissue of securities for consideration

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

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

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

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

16. In section 21 of the principal Act,—

(a) for the words "the value of such stock or security according to the average

price or the value thereof on the day of the date of the instrument.", the words "the

market value of such stock or security:" shall be substituted;

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

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

the case of—

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

(ii) repo on corporate bonds, interest paid by the borrower; and

(iii) swap, only the first leg of the cash flow.".

17. In section 29 of the principal Act,—

(i) in clause (a),—

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

(b) the words, figures, brackets and letter "No. 62 (a) (Transfer of shares in

an incorporated Company or other body corporate)" shall be omitted;

debentures, being marketable securities, whether the debenture is liable to duty

or not, except debentures provided for by section 8)" shall be omitted;

(ii) in clause (e), after the word "exchange", the words "including swap" shall be

inserted;

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

(iv) after clause (g), the following clauses shall be inserted, namely:—

"(h) in the case of sale of security through stock exchange, by the buyer of

such security;

(i) in the case of sale of security otherwise than through a stock exchange,

by the seller of such security;

(j) in the case of transfer of security through a depository, by the transferor

of such security;

(k) in the case of transfer of security otherwise than through a stock

exchange or depositiory, by the transferor of such security;

(l) in the case of issue of security, whether through a stock exchange or a

depository or otherwise, by the issuer of such security; and

(m) in the case of any other instrument not specified herein, by the person

making, drawing or executing such instrument.".

Instruments

chargeable

with duty for

transactions

otherwise

than through

stock

exchanges

and

depositories.

Amendment

of section 21

Amendment

of section 29

Tamil nadu government gazette

[Part IV—Sec. 4

290

18. After section 62 of the principal Act, the following section shall be inserted,

namely:—

"62A. (1) Any person who,—

(a) being required under sub-section (1) of section 9A to collect duty, fails

to collect the same; or

(b) being required under sub-section (4) of section 9A to transfer the duty

to the State Government within fifteen days of the expiry of the time specified

therein, fails to transfer within such time,

shall be punishable with fine which shall not be less than one lakh rupees, but

which may extend upto one per cent. of the collection or transfer so defaulted.

(2) Any person who,—

(a) being required under sub-section (5) of section 9A to submit details of

transactions to the Government, fails to submit the same; or

(b) submits a document or makes a declaration which is false or which

such person knows or believes to be false,

shall be punishable with fine of one lakh rupees for each day during which such

failure continues or one crore rupees, whichever is less.".

19. After section 73 of the principal Act, the following section shall be inserted,

namely:—

"73A. (1) The Central Government may, by notification in the Official Gazette,

make rules for carrying out the provisions of Part AA of Chapter II.

(2) Without prejudice to the generality of the provisions of sub-section (1), the

Central Government may make rules for all or any of the following matters, namely:—

(a) the manner of collection of stamp-duty on behalf of the State

Government by the stock exchange or the clearing corporation authorised by it,

from its buyer under clause (a) of sub-section (1) of section 9A;

(b) the manner of collection of stamp-duty on behalf of the State

Government by the depository from the transferor under clause (b) of

sub-section (1) of section 9A;

Government by the depository from the issuer under clause (c) of sub-section (1)

of section 9A;

(d) the manner of transfer of stamp-duty to the State Government under

sub-section (4) of section 9A;

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

20. In section 76 of the principal Act, after sub-section (2), the following sub-section

shall be inserted, namely:—

"(2A) Every rule made by the Central Government under this Act shall be laid, as

soon as may be after it is made, before each House of Parliament, while it is in session,

for a total period of thirty 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.".

Insertion of

new section

62A.

Penalty for

failure to

comply with

provisions of

section 9A.

Insertion of

new section

73A.

Power of

Central

Government

to make rules.

Amendment

of section 76.

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291

21. In Schedule I of the principal Act,—

(i) in Article 19, in column (1),—

(a) after the words "CERTIFICATE OR OTHER DOCUMENT", the brackets,

words, figures and letter "(except the certificate or other document covered

under Articles 27 and 56A)" shall be inserted;

(b) the words, brackets and figures "See also LETTER OF ALLOTMENT

OF SHARES (No. 36)" shall be omitted;

(ii) for Article 27 and the entries relating thereto, the following Article and entries

shall be subsitituted, namely:—

(1)

(2)

"27. DEBENTURE—[as defined by section 2 (10A)]

(see sections 9A and 9B)

(a) in case of issue of debenture;

0.005%

(b) in case of transfer and re-issue of debenture.

0.0001%";

(iii) in Article 28, for the entry in column (1), after the words "DELIVERY ORDER

IN RESPECT OF GOODS,", the brackets and words "(excluding delivery order in

respect of settlement of transactions in securities in stock exchange)" shall be inserted;

(iv) in Article 36, for the entry in column (1), the following entry shall be

substituted, namely:—

"36. LETTER OF ALLOTMENT in respect of any loan to be raised by any

company or proposed company.";

(v) after Article 56 and the entry relating thereto, the following Article and entries

shall be inserted, namely:—

(1)

(2)

"56A. SECURITY OTHER THAN DEBENTURES

(see sections 9A and 9B)—

(a) issue of security other than debenture;

0.005%

(b) transfer of security other than debenture on delivery basis;

0.015%

0.003%

(d) derivatives—

(i) futures (equity and commodity)

0.002%

(ii) options (equity and commodity)

0.003%

(iii) currency and interest rate derivatives

0.0001%

(iv) other derivatives

0.002%

(e) Government securities

(f) repo on corporate bonds

0.00001%";

(vi) in Article 62, items (a) and (b) and the entries relating thereto shall be omitted.

PART II

AMENDMENT TO THE PREVENTION OF MONEY-LAUNDERING ACT, 2002

22. In section 8 of the Prevention of Money-laundering Act, 2002, in sub-section (3),

with effect from such date as the Central Government may, by notification in the Official

Gazette, appoint,—

(i) in clause (a), for the words "ninety days", the words "three hundred and

sixty-five days" shall be substituted;

Amendment

of Schedule I.

Amendment

of section 8

of Act 15 of

2003.