TAMIL NADU

GOVERNMENT GAZETTE

PUBLISHED BY AUTHORITY

No. 44]

CHENNAI, WEDNESDAY, OCTOBER 30, 2019

Aippasi 13, Vikari, Thiruvalluvar Aandu – 2050

Part IV—Section 4

CENTRAL ACTS AND ORDINANCES

[735]

44-IV-4-1

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price: Rs. 4.80 Paise.

CONTENTS

Pages.

Ordinances:

No. 14 of 2019—Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export,

Transport, Sale, Distribution, Storage and Advertisement) Ordinance, 2019.

736-740

No. 15 of 2019—The Taxation Laws (Amendment) Ordinance, 2019

.. 741-745

741-745

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

736

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 18th September, 2019 / Bhadra 27, 1941 (Saka).

The following Central Ordinance promulgated by the President of India is hereby

re-published for general Information:—

THE

PROHIBITION

ELECTRONIC

CIGARETTES

(PRODUCTION,

MANUFACTURE, IMPORT, EXPORT, TRANSPORT, SALE, DISTRIBUTION,

STORAGE AND ADVERTISEMENT) ORDINANCE, 2019

No. 14 of 2019

Promulgated by the President in the Seventieth Year of the Republic of India.

An Ordinance to prohibit the production, manufacture, import, export, transport, sale,

distribution, storage and advertisement of electronic cigarettes in the interest of public health

to protect the people from harm and for matters connected therewith or incidental thereto;

WHEREAS India is a signatory to the World Health Organisation Framework Convention

on Tobacco Control adopted in Geneva, Switzerland on 21st day of May, 2003 which came

into force on the 27th day of February, 2005;

AND WHEREAS the Conference of Parties established under article 23 of the said

Convention took a decision on the 18th day of October, 2014 to invite the Parties to the

Convention to consider prohibiting or regulating the electronic cigarettes or the Electronic

Nicotine Delivery Systems and the Electronic non-Nicotine Delivery Systems, including as

tobacco products, medicinal products, consumer products or other categories, as appropriate,

taking into account a high level of protection for human health;

AND WHEREAS the Conference of Parties took a decision to urge the Parties to the

Convention to consider banning or restricting advertising, promotion and sponsorship of the

said Delivery Systems;

AND WHEREAS since these devices are injurious to health and proliferation of these

products has negative impact on public health, it is expedient to prohibit the production,

manufacture, import, export, transport, sale, distribution, storage and advertisement of

electronic cigarettes as enjoined by article 47 of the Constitution of India;

AND WHEREAS article 51 of the Constitution of India requires the State to endeavour to

foster respect for international law and treaty obligations in the dealings of organised peoples

with one another;

AND WHEREAS Parliament is not in session and the President is satisﬁ ed that

circumstances exist which render it necessary for him to take immediate action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of

the Constitution, the President is pleased to promulgate the following Ordinance:-

1. (1) This Ordinance may be called the Prohibition of Electronic Cigarettes (Production,

Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement)

Ordinance, 2019.

(2) It shall come into force at once.

2. It is hereby declared that it is expedient in the public interest that the Union should take

under its control the electronic cigarettes industry.

3. In this Ordinance, unless the context otherwise requires,-

(a) “advertisement” means any audio or visual publicity, representation or

pronouncement made by means of any light, sound, smoke, gas, print, electronic media,

internet or website or social media and includes through any notice, circular, label, wrapper,

invoice or other document or device;

Short title and

commence-

ment.

Declaration to

expediency

of control by

Union.

Deﬁ nitions

Oct. 30, 2019]

TAMIL NADU GOVERNMENT GAZETTE

737

(b) “authorised oﬃ cer” means-

(i) any police oﬃ cer not below the rank of sub- inspector; or;

(ii) any other oﬃ cer, not below the rank of sub-inspector, authorised by the Central

Government or the State Government by notiﬁ cation;

the expression “distribute” shall be construed accordingly;

(d) “electronic cigarette” means an electronic device that heats a substance, with or

without nicotine and ﬂ avours, to create an aerosol for inhalation and includes all forms of

Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and the like

devices, by whatever name called and whatever shape, size or form it may have, but does not

include any product licensed under the Drugs and Cosmetics Act, 1940.

Explanation.-For the purposes of this clause, the expression “substance” includes any

natural or artiﬁ cial substance or other matter, whether it is in a solid state or in liquid form or

in the form of gas or vapour;

(e) “export” with its grammatical variations and cognate expressions, means taking out

of India to a place outside India;

(f) “import” with its grammatical variations and cognate expressions, means bringing

into India from a place outside India;

(g) “manufacture” means a process for making or assembling electronic cigarettes and

any part thereof, which includes any sub-process, incidental or ancillary to the manufacture of

electronic cigarettes and any part thereof;

(h) “notiﬁ cation” means a notiﬁ cation published in the Oﬃ cial Gazette;

(i) “person” includes-

(i) any individual or group of individuals;

(ii) a ﬁ rm (whether registered or not);

(iii) a Hindu Undivided Family;

(iv) a trust;

(v) a limited liability partnership;

(vi) a co-operative society;

(vii) any corporation or company or body of individuals; and

(viii) every artiﬁ cial juridical person not falling within any of the preceding sub-clauses;

(j) “place” includes any house, room, enclosure, space, conveyance or the area in like

nature;

(k) “production” with its grammatical variations and cognate expressions, includes the

making or assembling of electronic cigarettes and any part thereof;

(l) “sale” with its grammatical variations and cognate expressions, means any transfer

of property in goods (including online transfer) by one person to another, whether for cash or

on credit, or by way of exchange, and whether wholesale or retail, and includes an agreement

for sale, and oﬀ er for sale and exposure for sale.

4. On and from the date of commencement of this Ordinance, no person shall, directly

or indirectly,-

(i) produce or manufacture or import or export or transport or sell or distribute

electronic cigarettes, whether as a complete product or any part thereof; and

(ii) advertise electronic cigarettes or take part in any advertisement that directly or

indirectly promotes the use of electronic cigarettes.

23 of 1940

Prohibition on

production,

manufactur-

ing, import,

export, trans-

port, sale,

distribution,

advertise-

ment of

electronic

cigarettes.

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

738

5. On and from the date of commencement of this Ordinance, no person, being the

owner or occupier or having the control or use of any place shall, knowingly permit it to be

used for storage of any stock of electronic cigarettes:

Provided that any existing stock of electronic cigarettes as on the date of the

commencement of this Ordinance kept for sale, distribution, transport, export or advertisement

shall be disposed of in the manner hereinafter speciﬁ ed-

(a) the owner or occupier of the place with respect to the existing stock of electronic

cigarettes shall, suo moto, prepare a list of such stock of electronic cigarettes in his possession

and without unnecessary delay submit the stock as speciﬁ ed in the list to the nearest oﬃ ce of

the authorised oﬃ cer; and

(b) the authorised oﬃ cer to whom any stock of electronic cigarettes is forwarded

under clause (a) shall, with all convenient despatch, take such measures as may be necessary

for the disposal according to the law for the time being in force.

6. (1) An authorised oﬃ cer, if he has reason to believe that any provision of this

Ordinance has been, or is being contravened, may enter and search any place where-

(a) any trade or commerce in electronic cigarettes is carried on or electronic

cigarettes are produced, supplied, distributed, stored or transported; or

(b) any advertisement of the electronic cigarettes has been or is being made.

(2) After completion of the search referred to in sub- section (1), the authorised

oﬃ cer shall seize any record or property found as a result of the search in the said place,

which are intended to be used, or reasonably suspected to have been used, in connection

with any matter referred to in sub-section (1) and if the thinks proper, take into custody and

produce, along with the record or property so seized, before the Court of Judicial Magistrate of

the ﬁ rst class, any such person whom he has reason to believe to have committed any oﬀ ence

punishable under this Ordinance.

(3) Where it is not practicable to seize the record or property, the oﬃ cer authorised

under sub-section (1), may make an order in writing to attach such property, stocks or records

maintained by the producer, manufacturer, importer, exporter, transporter, seller, distributer,

advertiser or stockist about which a complaint has been made or credible information has

been received or a reasonable suspicion exists of their having been connected with any

oﬀ ence in contravention of the provisions of this Ordinance and such order shall be binding

on the person connected with the said oﬀ ence.

(4) All searches, seizures and attachment under this section shall be made in

accordance with the provisions of the Code of Criminal Procedure, 1973.

7. Whoever contravenes the provisions of section 4, shall be punishable with imprisonment

for a term which may extend to one year or with ﬁ ne which may extend to one lakh rupees, or

with both, and, for the second or subsequent oﬀ ence, with imprisonment for a term which may

extend to three years and with ﬁ ne which may extend to ﬁ ve lakh rupees.

8. Whoever contravenes the provisions of section 5, shall be punishable with imprisonment

for a term which may extend to six months or with ﬁ ne which may extend to ﬁ fty thousand

rupees or with both.

9. (1) Any person committing an oﬀ ence under section 4 or section 5 shall be triable

for such oﬀ ence in any place in which he is liable to be tried under any law for the time being

in force.

(2) All oﬀ ences under this Ordinance shall be tried by the Court of Judicial Magistrate

of the ﬁ rst class in accordance with the procedure provided for trials in the Code of Criminal

Procedure, 1973.

10. After completion of the proceedings before the Court and if it is proved that the stock

seized by the authorised oﬃ cer under the provisions of this Ordinance are stocks of electronic

cigarettes, such stocks shall be disposed of in accordance with the provisions contained in

Chapter XXXIV of the Code of Criminal Procedure, 1973.

Prohibition on

storage of

electronic

cigarettes.

Power to enter,

search and

seize without

warant.

Punishment for

contravention

of section 4

Punishment for

contravention

of section 5.

Jurisdiction

and trial of

oﬀ ences.

Power to

dispose of

stock seized.

2 of 1974

Oct. 30, 2019]

TAMIL NADU GOVERNMENT GAZETTE

739

11. (1) Where an oﬀ ence under this Ordinance has been committed by a company, every

person who, at the time the oﬀ ence was committed, was in charge of, and was responsible

to the company for the conduct of, the business of the company, as well as the company,

shall be deemed to be guilty of the oﬀ ence and shall be liable to be proceeded against and

punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable

to any punishment provided in this Ordinance, if he proves that the oﬀ ence was committed

without his knowledge or that he had exercised all due diligence to prevent the commission

of such oﬀ ence.

(2) Notwithstanding anything contained in sub-section (1), where an oﬀ ence under

this Ordinance has been committed by a company, and it is proved that the oﬀ ence has been

committed with the consent or connivance of, or is attributable to any neglect on the part of

any director, manager, secretary or other oﬃ cer of the company, such director, manager,

secretary or other oﬃ cer shall also be deemed to be guilty of the oﬀ ence and shall be liable to

be proceeded against and punished accordingly.

Explanation.-For the purpose of this section-

(a) “company” means any body corporate and includes a ﬁ rm or other association

of individuals; and

(b) “director” means a whole-time director in the company and in relation to a ﬁ rm,

means a partner in the ﬁ rm.

12. No court shall take cognizance of an oﬀ ence punishable under this Ordinance, except

upon a complaint in writing made by an authorised oﬃ cer under this Ordinance.

13. Notwithstanding anything contained in the Code of Criminal Procedure, 1973, an

oﬀ ence under section 4 shall be cognizable.

14. Save as otherwise expressly provided in this Ordinance, the provisions of this

Ordinance shall have eﬀ ect notwithstanding anything inconsistent therewith contained in any

other law for the time being in force.

15. The provisions of this Ordinance shall be in addition to and not in derogation of the

provisions of any other law for the time being in force prohibiting production, manufacture,

import, export, transport, sale, distribution, storage and advertisement of electronic cigarettes.

16. No suit, prosecution or other legal proceeding shall lie against the Central Government

or any State Government or any oﬃ cer of the Central Government or any State Government

for anything which is in good faith done or intended to be done under this Ordinance.

17. (1) If any diﬃ culty arises in giving eﬀ ect to the provisions of this Ordinance, the

Central Government may, by an order published in the Oﬃ cial Gazette, make such provision

not inconsistent with the provisions of this Ordinance, as may appear to be necessary or

expedient for removing the diﬁ culty.

(2) Every order made under this section shall be laid, as soon as may be after it is

made, before each House of Parliament.

RAM NATH KOVIND,

President.

Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,

Secretary to the Government of India.

(Re-published by Order of the Governor)

K. RAVIKUMAR,

Additional Secretary to Government,

Law Department.

Oﬀ ences by

Companies.

Cognizance of

oﬀ ences.

Oﬀ ences to be

cognizable.

Application of

other laws

not barred.

Ordinance to

have over-

riding eﬀ ect.

Protection of

action taken

in good faith.

Power to

remove

diﬃ culties.

2 of 1974.

Oct. 30, 2019]

TAMIL NADU GOVERNMENT GAZETTE

741

New Delhi, the 20th September, 2019 / Bhadra 29, 1941 (Saka).

The following Central Ordinance promulgated by the President of India is hereby

re-published for general Information:—

THE TAXATION LAWS (AMENDMENT) ORDINANCE, 2019

No. 15 of 2019

Promulgated by the President in the Seventieth Year of the Republic of India.

An Ordinance further to amend the Income-tax Act, 1961 and the Finance (No. 2) Act,

2019.

WHEREAS Parliament is not in session and the President is satisﬁ ed that circumstances

exist which render it necessary for him to take immediate action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of

the Constitution, the President is pleased to promulgate the following Ordinance:-

CHAPTER I

Pකඍඔඑඕඑඖඉකඡ

(1) This Ordinance may be called the Taxation Laws (Amendment) Ordinance, 2019.

(2) Save as otherwise provided, this Ordinance shall come into force at once.

CHAPTER - II

Aඕඍඖඌඕඍඖගඛ Iඖ Tඐඍ Iඖඋ඗ඕඍ-Tඉච Aඋග, 1961

2. In section 92BA of the Income-tax Act, 1961 (hereafter in this Chapter referred to as

the Income-tax Act), after clause (v), the following clause shall be inserted with eﬀ ect from the

1st day of April, 2020, namely:-

“(va) any business transacted between the persons referred to in sub-section (4) of

section 115BAB;”.

3. In section 115BA of the Income-tax Act with eﬀ ect from the 1st day of April, 2020,-

(a) for the marginal heading “Tax on income of certain domestic companies”, the

marginal heading “Tax on income of certain domestic manufacturing companies” shall be

substituted;

(b) in sub-section (1), for the words “subject to the other provisions of this Chapter”,

the words, ﬁ gures and letters “subject to the other provisions of this Chapter, other than those

mentioned under section 115BAA and section 115BAB” shall be substituted;

“Provided further that where the person exercises option under section 115BAB, the

option under this section may be withdrawn.”.

4. After section 115BA of the Income-tax Act, the following sections shall be inserted with

eﬀ ect from the 1st day of April, 2020, namely:-

“115BAA. (1) Notwithstanding anything contained in this Act but subject to the provisions

of this Chapter, other than those mentioned under section 115BA and section 115BAB, the

income-tax payable in respect of the total income of a person, being a domestic company, for

any previous year relevant to the assessment year beginning on or after the 1st day of April,

2020, shall, at the option of such person, be computed at the rate of twenty-two percent., if the

conditions contained in sub-section (2) are satisﬁ ed.

(2) For the purposes of sub-section (1), the following conditions shall apply subject to the

condition that the total income of the company has been computed,-

Short title and

commence-

ment

Amendment

of section

115BA

Insertion of

new sections

115BAA and

115BAB

Tax on income

of certain

domestic

companies.

Amendment

of section

92BA

43 of 1961

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

742

(i) without any deduction under the provisions of section 10AA or clause (iia) of

sub-section (1) of Section 32 or section 32AD or section 33AB or section 33ABA or

sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section (2AA)

or sub-section (2AB) of section 35 or section 35AD or section 35CCC or section 35CCD or

under any provisions of Chapter VI-A under the heading “C.—Deductions in respect of certain

incomes” other than the provisions of section 80JJAA;

(ii) without set oﬀ of any loss carried forward from any earlier assessment year if

such loss is attributable to any of the deductions referred to in sub-clause (i); and

(iii) by claiming the depreciation, if any, under section 32, other than clause (iia) of

sub-section (1) of the said section, determined in such manner as may be prescribed.

(3) The loss referred to in sub-clause (ii) of sub-section (2) shall be deemed to have

been already given full eﬀ ect to and no further deduction for such loss shall be allowed for any

subsequent year.

(4) Nothing contained in this section shall apply unless the option is exercised by the

person in the prescribed manner on or before the due date speciﬁ ed under sub- section

(1) of section 139 for furnishing the returns of income for any previous year relevant to

the assessment year commencing on or after 1st day of April, 2020 and such option once

exercised shall apply to subsequent assessment years:

Provided that once the option has been exercised for any previous year, it cannot be

subsequently withdrawn for the same or any other previous year.

115BAB. (1) Notwithstanding anything contained in this Act but subject to the provisions

of this Chapter, other than those mentioned under section 115BA and section 115BAA, the

income-tax payable in respect of the total income of a person, being a domestic company, for

any previous year relevant to the assessment year beginning on or after the 1st day of April,

2020, shall, at the option of such person, be computed at the rate of ﬁ fteen per cent., if the

conditions contained in sub-section (2) are satisﬁ ed.

(2) For the purposes of sub-section (1), the following conditions shall apply, namely:—

(a) the company has been set-up and registered on or after the 1st day of October,

2019, and has commenced manufacturing on or before the 31st day of March, 2023, and,-

(i) is not formed by splitting up, or the reconstruction, of a business already in

existence:

Provided that this condition shall not apply in respect of an undertaking which is formed

as a result of the re-establishment, reconstruction or revival by the person of the business

of any such undertaking as is referred to in section 33B, in the circumstances and within the

period speciﬁ ed in the said section;

(ii) does not use any machinery or plant previously used for any purpose.

Explanation 1.-For the purposes of sub-clause (ii), any machinery or plant which was

used outside India by any other person shall not be regarded as machinery or plant previously

used for any purpose, if the following conditions are fulﬁ lled, namely:-

(A) such machinery or plant was not, at any time previous to the date of the

installation by the person, used in India;

(B) such machinery or plant is imported into India from any country outside India; and

been allowed or is allowable under the provisions of this Act in computing the total income

of any person for any period prior to the date of the installation of machinery or plant by the

person.

Explanation 2.-Where in the case of a person, any machinery or plant or any part thereof

previously used for any purpose is put to use by the company and the total value of such

machinery or plant or part thereof does not exceed twenty percent. of the total value of the

machinery or plant used by the company, then, for the purposes of sub- clause (ii) of this

clause, the condition speciﬁ ed therein shall be deemed to have been complied with;

Tax on income

of certain new

domestic

manufacturing

Companies.

Oct. 30, 2019]

TAMIL NADU GOVERNMENT GAZETTE

743

(iii) does not use any building previously used as a hotel or a convention

centre, as the case may be.

Explanation.-For the purposes of this sub-clause, the expressions “convention centre”

and “hotel” shall have the meanings respectively assigned to them in clause (a) and clause

(b) of sub-section (6) of section 80-ID;

(b) the company is not engaged in any busines other than the business of

manufacture or production of any article or thing and research in relation to, or distribution of,

such article or thing manufactured or produced by it; and

(i) without any deduction under the provisions of section 10AA

or clause (iia) of sub-section (1) section 32 or section 32AD or section 33AB or

section 33ABA or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or

sub-section (2AA) or sub-section (2AB) of section 35 or section 35AD or section 35CCC or

section 35CCD or under any provisions of Chapter VI-A under the heading “C.-Deductions in

respect of certain incomes” other than the provisions of section 80JJAA;

(ii) without set oﬀ of any loss carried forward from any earlier assessment year

if such loss is attributable to any of the deductions referred to in sub-clause (i); and

(iii) by claiming the depreciation under section 32, other than clause (iia) of

sub-section (1) of the said section, determined in such manner as may be prescribed.

(3) The loss referred to in sub-clause (ii) of clause (c) of sub-section (2) shall be

deemed to have been already given full eﬀ ect to and no further deduction for such loss shall

be allowed for any subsequent year.

(4) Where it appears to the Assessing Oﬃ cer that, owing to the close connection

between the company and any other person, or for any other reason, the course of business

between them is so arranged that the business transacted between them produces to the

company more than the ordinary proﬁ ts which might be expected to arise, the Assessing

Oﬃ cer shall, in computing the proﬁ ts and gains of such company for the purposes of this

section, take the amount of proﬁ ts as may be reasonably deemed to have been derived

therefrom:

Provided that in case the aforesaid arrangement involves a speciﬁ ed domestic

transaction referred to in section 92BA, the amount of proﬁ ts from such transaction shall be

determined having regard to arm’s length price as deﬁ ned in clause (ii) of section 92F.

(5) Nothing contained in this section shall apply unless the option is exercised by

the person in the prescribed manner on or before the due date speciﬁ ed under sub- section

(1) of section 139 for furnishing the ﬁ rst of the returns of income for any previous year relevant

to the assessment year commencing on or after 1st day of April, 2020 and such option once

exercised shall apply to subsequent assessment years:

Provided that once the option has been exercised for any previous year, it cannot be

subsequently withdrawn for the same or any other previous year.

5. In section 115JB of the Income-tax Act, with eﬀ ect from the 1st day of April, 2020,-

(a) in sub-section (1), the following proviso shall be inserted, namely:-

“Provided that for the previous year relevant to the assessment year commencing on

or after the 1st day of April, 2020, the provisions of this sub-section shall have eﬀ ect as if for

the words “eighteen and one-half per cent.”, occurring at both the places, the words “ﬁ fteen

per cent.” had been substituted.”;

(b) for sub-section (5A), the following sub-section shall be substituted, namely:-

“(5A) The provisions of this section shall not apply to,—

(i) any income accruing or arising to a company from life insurance business

referred to in section 115B;

(ii) a person who has exercised the option referred to under section 115BAA or

section 115BAB.”.

Amendment

of section

115JB

TAMIL NADU GOVERNMENT GAZETTE

[Part IV—Sec. 4

744

6. In section 115QA of the Income-tax Act, in sub-section (1), the following proviso

shall be inserted and shall be deemed to have been inserted with eﬀ ect from the 5th day of

July, 2019, namely:-

“Provided that the provisions of this sub-section shall not apply to such buy-back of

shares (being the shares listed on a recognised stock exchange), in respect of which public

announcement has been made before 5th day of July, 2019 in accordance with the provisions

of the Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018

made under the Securities and Exchange Board of India Act, 1992 as amended from time to

time.

CHAPTER - III

Aඕඍඖඌඕඍඖගඛ Iඖ Tඐඍ Fඑඖඉඖඋඍ (N඗.2) Aඋග, 2019

7. In section 2 of the Finance (No.2) Act, 2019 [hereafter in this Chapter referred to as the

Finance (No.2) Act], in sub- section (9), with eﬀ ect from the 1st day of April, 2019,-

(a) in third proviso,-

(i) in clause (a) for the words “the Income-tax Act”, the words, ﬁ gures and

letters “the Income-tax Act, not having any income under section 115AD of the Income-tax

Act” shall be inserted and shall be deemed to have been inserted;

(ii) after clause (a), the following clause shall be inserted and shall be deemed

to have been inserted, namely:-

‘(aa) in the case of every association of persons or body of individuals, whether

incorporated or not, having income under section 115AD of the Income- tax Act,-

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

exceeds ﬁ fty lakh rupees, but does not exceed one crore rupees;

(ii) at the rate of ﬁ fteen per cent. of such “advance tax”, where the total income

exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty ﬁ ve per cent. of such “advance tax”, where the total

income [excluding the income of the nature referred to in clause (b) of sub-section (1) of

section 115AD of the Income-tax Act] exceeds two crore rupees but does not exceed ﬁ ve crore

rupees;

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

income [excluding the income of the nature referred to in clause (b) of sub-section (1) of

section 115AD of the Income-tax Act] exceeds ﬁ ve crore rupees;

(v) at the rate of ﬁ fteen per cent. of such “advance tax”, where the total income

[including the income of the nature referred to in clause (b) of sub-section (1) of section 115AD

of the Income-tax Act] exceeds two crore rupees but is not covered in sub-clauses (iii) and (iv):

Provided that in case where the total income includes any income chargeable under

clause (b) of sub-section (1) of section 115AD of the Income-tax Act, the rate of surcharge on

the advance tax computed on that part of income shall not exceed ﬁ fteen per cent.;’;

(b) in the fourth proviso, for the words, brackets and letter “in (a) above”, the words,

brackets and letters “in (a) and (aa) above” shall be substituted;

“Provided also that in respect of any income chargeable to tax under section 115BAA

or sectioin 115BAB of the Income-tax Act, the tax computed under the ﬁ rst proviso shall be

increased by a surcharge, for the purposes of the Union, calculated at the rate of ten per cent.

of such “advance tax”.

8. In the First Schedule of the Finance (No.2) Act, with eﬀ ect from the 1st day of April,

2019,-

(A) in PART II, under the sub-heading “Surcharge on income-tax”, in paragraph (i),

in clause (a),-

Amendment

of section

115QA

Amendment of

Act No. 23 of

2019.

15 of 1992.

Amendment of

Part II of First

Schedule.

Oct. 30, 2019]

TAMIL NADU GOVERNMENT GAZETTE

745

(i) in sub-clauses I and II, after the words “aggregate of such incomes”, the brackets,

ﬁ gures and letters “(including the income under the provisions of section 111A and section

112A of the Income-tax Act)” shall be inserted and shall be deemed to have been inserted;

(ii) in sub-clauses III and IV, after the words “aggregate of such incomes” the

brackets, ﬁ gures and letters “(excluding the income under the provisions of section 111A and

section 112A of the Income-tax Act)” shall be inserted and shall be deemed to have been

inserted.

(iii) after sub-clause IV, the following sub-clause shall be inserted and shall be

deemed to have been inserted, namely:-

“V. at the rate of ﬁ fteen per cent. of such tax, where the income or aggregate of such

incomes (including the income under the provisions of section 111A and section 112A of the

Income-tax Act) paid or likely to be paid and subject to the deduction exceeds two crore

rupees, but is not covered under sub-clauses III and IV):

Provided that in case where the total income includes any income chargeable under

section 111A and section 112A of the Income-tax Act, the rate of surcharge on the amount

of income-tax deducted in respect of that part of income shall not exceed ﬁ fteen per cent.;’;

(B) in PART Ill, in Paragraph A, under the sub-heading “Surcharge on income-tax”, after

the opening portion,-

(i) in clauses (a) and (b), after the words “having a total income”, the brackets,

words, ﬁ gures and letters “(including the income under the provisions of section 111A and

section 112A)” shall be inserted;

(ii) in clauses (c) and (d), after the words “having a total income”, the brackets,

words, ﬁ gures and letters “(excluding the income under the provisions of section 111A and

section 112A)” shall be inserted;

(iii) after clause (d) and before the proviso, the following clause shall be inserted,

namely:-

“(e) having a total income (including the income under the provisions of section 111A and

section 112A) exceeding two crore rupees, but is not covered under clauses (c) and (d), shall

be applicable at the rate of ﬁ fteen per cent. of such income-tax:

Provided that in case where the total income includes any income chargeable under

section 111A and section 112A of the Income-tax Act, the rate of surcharge on the amount of

income-tax computed on that part of income shall not exceed ﬁ fteen per cent.; ’’ ;

RAM NATH KOVIND,

President.

Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,

Secretary to the Government of India.

(Re-Published by Order of the Governor)

K. RAVIKUMAR,

Additional Secretary to Government,

Law Department.

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU