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    Statement of objects and reasons.

    STATEMENT OF OBJECTS AND REASONS

    The object of the Bill is to give effect to the financial proposals of the Central Government for the financial year 2012-2013. The notes on clauses explain the...
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    Statement of objects and reasons.

    STATEMENT OF OBJECTS AND REASONS

    The object of the Bill is to give effect to the financial proposals of the Central Government for the financial year 2012-2013. The notes on clauses explain the...
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    Notes - Notes on clauses - Miscellaneous.

    Miscellaneous


    Clause 151 of the Bill seeks to amend the Schedule to the Oil Industry (Development) Act, 1974 so as to increase the rate of cess levied on crude oil.

    Clause 152 of the Bill...
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    Notes - Notes on clauses - Miscellaneous.

    Miscellaneous


    Clause 151 of the Bill seeks to amend the Schedule to the Oil Industry (Development) Act, 1974 so as to increase the rate of cess levied on crude oil.

    Clause 152 of the Bill...
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    Notes - Notes on clauses - Fiscal Responsibility and Budget Management.

    Fiscal Responsibility and Budget Management

    Chapter VI (containing clauses 146-150) provides for amendments in the Fiscal Responsibility and Budget Management Act, 2003. Clause 146 seeks to...
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    Notes - Notes on clauses - Fiscal Responsibility and Budget Management.

    Fiscal Responsibility and Budget Management

    Chapter VI (containing clauses 146-150) provides for amendments in the Fiscal Responsibility and Budget Management Act, 2003. Clause 146 seeks to...
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    Notes - Notes on clauses - Service tax.

    Service tax


    Clause 143 of the Bill seeks to amend Chapter V of the Finance Act, 1994, relating to service tax, with a view to replace the existing system of taxation of services based on...
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    Notes - Notes on clauses - Service tax.

    Service tax


    Clause 143 of the Bill seeks to amend Chapter V of the Finance Act, 1994, relating to service tax, with a view to replace the existing system of taxation of services based on...
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    Notes - Notes on clauses - Central Excise Tariff.

    Central Excise Tariff


    Clause 141 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act in the manner specified in the Seventh Schedule so as to,—

    (a)...
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    Notes - Notes on clauses - Central Excise Tariff.

    Central Excise Tariff


    Clause 141 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act in the manner specified in the Seventh Schedule so as to,—

    (a)...
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    Notes - Notes on clauses - Excise.

    Excise


    Clause 129 of the Bill seeks to amend clause (i) of the Explanation to clause (b) of sub-section (3) of section 4 of the Central Excise Act, so as to incorporate the definition of the...
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    Notes - Notes on clauses - Excise.

    Excise


    Clause 129 of the Bill seeks to amend clause (i) of the Explanation to clause (b) of sub-section (3) of section 4 of the Central Excise Act, so as to incorporate the definition of the...
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    Notes - Notes on clauses - Customs.

    Customs


    Clause 114 of the Bill seeks to amend clause (10) of section 2 of the Customs Act so as to modify the definition of “customs airport”.

    This amendment will take effect from the date on...
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    Notes - Notes on clauses - Customs.

    Customs


    Clause 114 of the Bill seeks to amend clause (10) of section 2 of the Customs Act so as to modify the definition of “customs airport”.

    This amendment will take effect from the date on...
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    Notes - Notes on clauses - Wealth-tax.

    Wealth-tax


    Clause 109 of the Bill seeks to amend section 2 of the Wealth-tax Act relating to definitions.

    The existing provisions of clause (ea) of the aforesaid section 2 provide that in the...
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    Notes - Notes on clauses - Wealth-tax.

    Wealth-tax


    Clause 109 of the Bill seeks to amend section 2 of the Wealth-tax Act relating to definitions.

    The existing provisions of clause (ea) of the aforesaid section 2 provide that in the...
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    Notes - Notes on clauses - Income-tax.

    Notes on clauses

    Income-tax


    Clause 2, read with the First Schedule to the Bill, specifies the rates at which income-tax is to be levied on income chargeable to tax for the assessment year...
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    Notes - Notes on clauses - Income-tax.

    Notes on clauses

    Income-tax


    Clause 2, read with the First Schedule to the Bill, specifies the rates at which income-tax is to be levied on income chargeable to tax for the assessment year...
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    Memorandum - MEMORANDUM REGARDING DELEGATED LEGISLATION.

    MEMORANDUM REGARDING DELEGATED LEGISLATION


    Clause 10 of the Bill seeks to insert sections 35CCC and 35CCD in the Income-tax Act relating to “Expenditure on agricultural extension project” and...
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    Memorandum - MEMORANDUM REGARDING DELEGATED LEGISLATION.

    MEMORANDUM REGARDING DELEGATED LEGISLATION


    Clause 10 of the Bill seeks to insert sections 35CCC and 35CCD in the Income-tax Act relating to “Expenditure on agricultural extension project” and...
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    Schedules - THE TENTH SCHEDULE.

    THE TENTH SCHEDULE


    (See section 154)

    In the Seventh Schedule to the Finance Act, 2005, in the entry in column (2) occurring against the tariff items 2402 20 10, 2402 20 20, 2402 20 30 and...
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    Schedules - THE TENTH SCHEDULE.

    THE TENTH SCHEDULE


    (See section 154)

    In the Seventh Schedule to the Finance Act, 2005, in the entry in column (2) occurring against the tariff items 2402 20 10, 2402 20 20, 2402 20 30 and...
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    Schedules - THE NINTH SCHEDULE.

    THE NINTH SCHEDULE


    (See section 152)

    In the Seventh Schedule to the Finance Act, 2001, in the entry in column (2) occurring against the tariff items 2402 20 10, 2402 20 20, 2402 20 30 and...
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    Schedules - THE NINTH SCHEDULE.

    THE NINTH SCHEDULE


    (See section 152)

    In the Seventh Schedule to the Finance Act, 2001, in the entry in column (2) occurring against the tariff items 2402 20 10, 2402 20 20, 2402 20 30 and...
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    Schedules - THE EIGHTH SCHEDULE.

    THE EIGHTH SCHEDULE

    (See section 144)



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    Provisions of CENVAT Credit Rules, 2004 to be amended
    Amendment
    Period of effect of amendment
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