varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 1961
Section 8: Subs. by s. 66, ibid, for rule 7 (w.e.f. 11965).
8. Subs. by s. 66, ibid, for rule 7 (w.e.f. 11965).
9. Subs. by Act 20 of 1967, s. 20, for “section 80A or, as the case may be, to a deduction from the amount of income-tax
with which he is chargeable on his total income of an amount of income-tax determined in accordance with section 87”
(w.e.f. 11968).
856
(ii) if, though he has not rendered such continuous service, the service has been terminated by
reason of the employee’s ill-health, or by the contraction or discontinuance of the employer's business
or other cause beyond the control of the employee, 1[or]
1[(iii) if, on the cessation of his employment, the employee obtains employment with any other
employer, to the extent the accumulated balance due and becoming payable to him is transferred to
his individual account in any recognised provident fund maintained by 2[such other employer; or]
3[(iv) if the entire balance standing to the credit of the employee is transferred to his account
under a pension scheme referred to in section 80CCD and notified by the Central Government.]
Explanation.—Where the accumulated balance due and becoming payable to an employee
participating in a recognised provident fund maintained by his employer includes any amount
transferred from his individual account in any other recognised provident fund or funds maintained by
his former employer or employers, then, in computing the period of continuous service for the
purposes of clause (i) or clause (ii) the period or periods for which such employee rendered
continuous service under his former employer or employers aforesaid shall be included.]
if, though he has not rendered such continuous service, the service has been terminated by
reason of the employee’s ill-health, or by the contraction or discontinuance of the employer's business
or other cause beyond the control of the employee, 1[or]
1[
if, on the cessation of his employment, the employee obtains employment with any other
employer, to the extent the accumulated balance due and becoming payable to him is transferred to
his individual account in any recognised provident fund maintained by 2[such other employer; or]
3[
if the entire balance standing to the credit of the employee is transferred to his account
under a pension scheme referred to in section 80CCD and notified by the Central Government.]
Explanation.—Where the accumulated balance due and becoming payable to an employee
participating in a recognised provident fund maintained by his employer includes any amount
transferred from his individual account in any other recognised provident fund or funds maintained by
his former employer or employers, then, in computing the period of continuous service for the
purposes of clause
or clause
the period or periods for which such employee rendered
continuous service under his former employer or employers aforesaid shall be included.]
Income Tax Act, 1961
Section 7: Deduction from pay of and contributions on behalf of employee to be included in
7. Deduction from pay of and contributions on behalf of employee to be included in
return.—Where an employer deducts from the emoluments paid to an employee or pays on his behalf
any contributions of that employee to an approved superannuation fund, he shall include all such
deductions or payments in the return which he is required to furnish under 9*** section 206.
8. Appeals.—(1) An employer objecting to an order of the 3[4[Principal Chief Commissioner or Chief
Commissioner] or 5[Principal Commissioner or Commissioner]] refusing to accord approval to a
superannuation fund or an order withdrawing such approval may appeal, within sixty days of such order,
to the Board.
(2) The appeal shall be in such form and shall be verified in such manner and shall be subject to the
payment of such fee as may be prescribed.
9. Liability of trustees on cessation of approval.—If a fund or a part of a fund for any reason ceases
to be an approved superannuation fund, the trustees of the fund shall nevertheless remain liable to tax on
any sum paid on account of returned contributions (including interest on contributions, if any), in so far as
the sum so paid is in respect of contributions made before the fund or part of the fund ceased to be an
approved superannuation fund under the provisions of this Part.
An employer objecting to an order of the 3[4[Principal Chief Commissioner or Chief
Commissioner] or 5[Principal Commissioner or Commissioner]] refusing to accord approval to a
superannuation fund or an order withdrawing such approval may appeal, within sixty days of such order,
to the Board.
The appeal shall be in such form and shall be verified in such manner and shall be subject to the
payment of such fee as may be prescribed.
9. Liability of trustees on cessation of approval.—If a fund or a part of a fund for any reason ceases
to be an approved superannuation fund, the trustees of the fund shall nevertheless remain liable to tax on
any sum paid on account of returned contributions (including interest on contributions, if any), in so far as
the sum so paid is in respect of contributions made before the fund or part of the fund ceased to be an
approved superannuation fund under the provisions of this Part.
Income Tax Act, 1961
Section 1: Subs. by Act 4 of 1988, s. 2, for “Income-tax” (w.e.f. 11988).
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax” (w.e.f. 11988).
2. Subs. by Act 42 of 1970, s. 57, for “and of the accounts of the fund for the last three years for which such accounts have
been made up” (w.e.f. 11971).
Income Tax Act, 1961
Section 1: Ins. by Act 10 of 1965, s. 67 (w.e.f. 11965).
1. Ins. by Act 10 of 1965, s. 67 (w.e.f. 11965).
2. Subs. by Act 19 of 1968, s. 30 and the Third Schedule, for “[See sections 33(1)(b)(B)(i) and 80B(7)” (w.e.f. 11969).
Earlier substituted by Act 20 of 1967, s. 33 and the Third Schedule, for"[See sections 33(1)(b)(B)(i) and 83B(7)” (w.e.f.
11968). Prior substituted by Act 13 of 1966, s. 37, for "[See section 33 (1) (iii) (c) I" (w.e.f. 11966).
and 80B
and 83B
(iii)
I" (w.e.f. 11966).
Income Tax Act, 1961
Section 3: Subs. by Act 15 of 1965, s. 18, for “Iron ore” (w.e.f. 11965).
3. Subs. by Act 15 of 1965, s. 18, for “Iron ore” (w.e.f. 11965).
865
(21) Seamless tubes.
(22) Gears.
(23) Ball, roller and tapered bearings.
(24) Component parts of the articles mentioned in item Nos. (4), (5), (7) and (9), that is to say, such
parts as are essential for the working of the machinery referred to in the items aforesaid and have been
given for that purpose some special shape or quality which would not be essential for their use for any
other purpose and are in complete finished form and ready for fitment.
(25) Cotton seed oil.
1[(26) Tea.
(27) Printing machinery.]
2[(28) Processed seeds.
(29) Processed concentrates for cattle and poultry feed.
(30) Processed (including frozen) fish and fish products.
(31) Vegetable oils and oil-cakes manufactured by the solvent extraction process from seeds other than
cotton seed.]
3[(32) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton,
including cotton yarn, hosiery and rope.
(33) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of jute,
including jute twine and jute rope.]]
Seamless tubes.
Gears.
Ball, roller and tapered bearings.
Component parts of the articles mentioned in item Nos.
and
Cotton seed oil.
1[
Tea.
Printing machinery.]
2[
Processed seeds.
Processed concentrates for cattle and poultry feed.
Processed (including frozen) fish and fish products.
Vegetable oils and oil-cakes manufactured by the solvent extraction process from seeds other than
cotton seed.]
3[
Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton,
including cotton yarn, hosiery and rope.
Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of jute,
including jute twine and jute rope.]]
Income Tax Act, 1961
Section 3: Ins. by Act 14 of 1969, s. 23 (w.e.f. 11970).
3. Ins. by Act 14 of 1969, s. 23 (w.e.f. 11970).
866
THE SIXTH SCHEDULE
Omitted by the Finance Act, 1972 (16 of 1972), s. 43 (w.e.f. 11973). Originally, the
Schedule was inserted by the Finance Act, 1968 (19 of 1968), s. 30 and the Third Schedule (w.e.f.
11969) and was later amended by the Finance (No. 2) Act, 1971 (32 of 1971), s. 30 (w.e.f. 1
1972).
867
1[THE SEVENTH SCHEDULE
[See section 35E]
PART A
_________
MINERALS
Income Tax Act, 1961
Section 1: Ins. by Act 42 of 1970, s. 58 (w.e.f. 11971).
1. Ins. by Act 42 of 1970, s. 58 (w.e.f. 11971).
868
PART B
GROUPS OF ASSOCIATED MINERALS
1. Apatite, Beryl, Cassiterite, Columbite, Emerald, Felspar, Lepidolite, Mica, Pitchblende, Quartz,
Samarskite, Scheelite, Topaz, Tantalite, Tourmaline.
Income Tax Act, 1961
Section 2: Iron, Manganese, Titanium, Vanadium and Nickel minerals.
2. Iron, Manganese, Titanium, Vanadium and Nickel minerals.
3. Lead, Zinc, Copper, Cadmium, Arsenic, Antimony, Bismuth, Cobalt, Nickel, Molybdenum, and
Uranium minerals, and Gold and Silver, Arsinopyrite, Chalcopyrite, Pyrite, Pyphrotite and
Pentalandite.
Income Tax Act, 1961
Section 15: Talc (Soapstone and Steatite) and Dolomite.
15. Talc (Soapstone and Steatite) and Dolomite.
16. Bauxite, Laterite, Aluminous Clays, Lithomorge, Titanium, Vanadium, Gallium and Columbium
minerals.]
869
1[THE EIGHTH SCHEDULE
[See section 80-IA(2)(iv)(b)]
LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
(1) Arunachal Pradesh
(2) Assam
(3) Goa
(4) Himachal Pradesh
(5) Jammu and Kashmir
(6) Manipur
(7) Meghalaya
(8) Mizoram
(9) Nagaland
(10) Sikkim
(11) Tripura
(12) Andaman and Nicobar Islands
(13) Dadra and Nagar Haveli
(14) Daman and Diu
(15) Lakshadweep
(16) Pondicherry.]
________
[THE NINTH SCHEDULE]. Omitted by the Taxation Laws (Amendment & Miscellaneous
Provisions) Act, 1986 (46 of 1986), s. 31(w.e.f. 11988). Original Ninth Schedule was inserted
by the Direct Taxes (Amendment) Act, 1974 (26 of 1974), s. 16 (w.e.f. 11975).
_________
[THE TENTH SCHEDULE]. Omitted by the Finance Act, 1999 (27 of 1999), s. 89 (w.e.f. 12000).
1. Ins. by Act 38 of 1993, s. 37 (w.e.f. 11994). Prior to inseted by Act 26 of 1974, s. 14 (w.e.f. 11974). Later on
amended by Act 66 of 1976, s. 24 (w.e.f. 11976). And omitted by Act 46 of 1986, s. 30 (w.e.f. 11984).
870
1[THE ELEVENTH SCHEDULE
2{[See section 32A, 3[section 32AB], #section 80CC(3)(a)(i), section 80-I(2), 4@[section 80J(4) and
$section 88A(3)(a)(i)]]}
LIST OF ARTICLES OR THINGS
Arunachal Pradesh
Assam
Goa
Himachal Pradesh
Jammu and Kashmir
Manipur
Meghalaya
Mizoram
Nagaland
Sikkim
Tripura
Andaman and Nicobar Islands
Dadra and Nagar Haveli
Daman and Diu
Lakshadweep
Pondicherry.]
________
[THE NINTH SCHEDULE]. Omitted by the Taxation Laws (Amendment & Miscellaneous
Provisions) Act, 1986 (46 of 1986), s. 31(w.e.f. 11988). Original Ninth Schedule was inserted
by the Direct Taxes
Act, 1974 (26 of 1974), s. 16 (w.e.f. 11975).
_________
[THE TENTH SCHEDULE]. Omitted by the Finance Act, 1999 (27 of 1999), s. 89 (w.e.f. 12000).
1. Ins. by Act 38 of 1993, s. 37 (w.e.f. 11994). Prior to inseted by Act 26 of 1974, s. 14 (w.e.f. 11974). Later on
amended by Act 66 of 1976, s. 24 (w.e.f. 11976). And omitted by Act 46 of 1986, s. 30 (w.e.f. 11984).
870
1[THE ELEVENTH SCHEDULE
2{[See section 32A, 3[section 32AB], #section 80CC
and
$section 88A
Income Tax Act, 1961
Section 4: Tooth paste, dental cream, tooth powder and soap.
4. Tooth paste, dental cream, tooth powder and soap.
5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used.
5[Explanation.—“Blended flavouring concentrates” shall include, and shall be deemed always to have
included, synthetic essences in any form.]
Income Tax Act, 1961
Section 10: Photographic apparatus and goods.
10. Photographic apparatus and goods.
8* * * * *
22. Office machines and apparatus such as typewriters, calculating machines, cash registering
machines, cheque writing machines, intercom machines and teleprinters.
Explanation.—The expression “office machines and apparatus” includes all machines and apparatus
used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and
restaurants for doing office work 9[and for data processing (not being computers within the meaning
of section 32AB)].
Income Tax Act, 1961
Section 25: Latex foam sponge and polyurethane foam.
25. Latex foam sponge and polyurethane foam.
10* * * * *
27. Crown corks, or other fittings of cork, rubber, polyethylene or any other material.
28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other
material.
11* * * * *]
Income Tax Act, 1961
Section 1: Ins. by Act 29 of 1977, s. 28 (w.e.f. 11978).
1. Ins. by Act 29 of 1977, s. 28 (w.e.f. 11978).
2. Subs. by Act 16 of 1981, s. 24, for “[See section 32A and section 80J(4)]” (w.e.f. 11981).
#Section 80CC omitted by Act 33 of 1996, s. 22 (w.e.f. 11993).
Income Tax Act, 1961
Section 4: Subs. by Act 12 of 1990, s. 50 for “and section 80(J)(4)” (w.e.f. 11990).
4. Subs. by Act 12 of 1990, s. 50 for “and section 80(J)(4)” (w.e.f. 11990).
@ Now Section 80J omitted by Act 33 of 1996, s. 29 (w.e.f. 11989).
$Section 88A omitted by Act 33 of 1996, s. 35 (w.e.f. 11994).
Income Tax Act, 1961
Section 8: Items 11 to 21 (both inclusive) omitted by Act 16 of 1981, s. 24 (w.e.f. 11982).
8. Items 11 to 21 (both inclusive) omitted by Act 16 of 1981, s. 24 (w.e.f. 11982).
9. Subs. by Act 11 of 1987, s. 73, for “for data processing and for transmission and reception of messages” (w.e.f. 1
1988).
Income Tax Act, 1961
Section 2: Subs. by Act 23 of 2004, s. 64, for “[See section 80-IC(2)]” (w.e.f. 12005).
2. Subs. by Act 23 of 2004, s. 64, for “[See section 80-IC(2)]” (w.e.f. 12005).
873
S. No. Activity or article or thing Excise classification Sub-class under National Industrial
Classification (NIC), 1998
Income Tax Act, 1961
Section 18: Branded aerated water/soft 2201.20, 2202.20 15541 or 15542
18. Branded aerated water/soft 2201.20, 2202.20 15541 or 15542
drinks (non-fruit based)
1[19. Manufacture of pulp-wood pulp, 4701.00
mechanical or chemical (including
dissolving pulp)
Newsprint in rolls or sheets 4801.00
Writing or printing paper for 4802.10
printing of educational textbooks
Paper or paperboard, in the 4802.20
manufacture of which—
(a) the principal process of lifting
the pulp is done by hand; and
(b) if power driven sheet forming
equipment is used, the Cylinder
Mould VAT does not exceeds 40
inches
Maplitho paper supplied to a 4802.30
Braille press against an indent
placed by the National Institute for
Visually Handicapped, Dehradun
Others 4802.90
the principal process of lifting
the pulp is done by hand; and
if power driven sheet forming
equipment is used, the Cylinder
Mould VAT does not exceeds 40
inches
Maplitho paper supplied to a 4802.30
Braille press against an indent
placed by the National Institute for
Visually Handicapped, Dehradun
Others 4802.90
Income Tax Act, 1961
Section 1: Subs. by Act 33 of 2009, s. 82, for certain entries (w.e.f. 12010).
1. Subs. by Act 33 of 2009, s. 82, for certain entries (w.e.f. 12010).
874
S. No. Activity or article or thing Excise classification Sub-class under National Industrial
Classification (NIC), 1998
Toilet or facial tissue stock, towel or 4803.00
napkin stock and similar paper of a
kind used for household or sanitary
purposes, cellulose wadding and
webs of cellulose fibres, whether or
not creped, crinkled embossed, perforated, surfact-coloured, surface
decorated or printed, in rolls of a
width exceeding 36 cms. or in
rectangular (including square)
sheets with at least one side
exceeding 36 cms. in unfolded state.
Kraft paper supplied to a Braille 4804.10
press against an indent placed by the
National Institute for Visually
Handicapped,
Dehradun
Kraft paper and paperboard 4804.20
used in the manufacture of
cartons for packing of
horticultural produce
Others 4804.90
Other uncoated paper and paper- 4805.00
board, in roll or sheets, not further
worked or processed than as
specified in Note 2 to this Chapter.
Grease-proof paper 4806.10
Glassine and other glazed 4806.20
transparent or translucent paper
Others 4806.90
Straw Board, in the manufacture of 4807.91
which sun-drying process has been
employed.
Straw paper and other straw board, 4807.92
whether or not covered with paper
other than straw paper.
Other 4807.99
Carbon or similar copying papers 4809.10
Self-copy paper 4809.20
Others 4809.90
875
S. No. Activity or article or thing Excise classification Sub-class under National Industrial
Classification (NIC), 1998
Paper and paperboard of a kind used 4810.10
for writing, printing or other graphic
purposes.
Kraft paper and paperboard other 4810.20
than that of a kind used for writing,
printing or other graphic purposes.
Other paper and paperboard 4810.90
Tarred, bituminized or asphalted 4811.10
paper and paperboard.
Gummed or adhesive paper and 4811.20
paperboard
Paper and paperboard coated,
impregnated or covered with plastic
(excluding adhesives).
Products consisting of sheets of 4811.31
paper or paperboard, impregnated,
coated or covered with plastics
(including thermoset resins or
mixtures thereof or chemical
formulations containing melamine,
phenol, urea formaldehyde with or
without curing agents or catalysts),
compressed together in one or more
operations; Products known
commercially as decorative
laminates.
Others 4811.39
Paper and paperboard, coated, 4811.40
impregnated or covered with wax,
paraffin wax, stearin, oil or glycerol.
Other 4811.90
Cigarette paper, whether or not cut 4813.00
to size or in the form of booklets or
tubes.]
Income Tax Act, 1961
Section 1: Ins. by 23 of 2004, s. 64 (w.e.f. 12005).
1. Ins. by 23 of 2004, s. 64 (w.e.f. 12005).
876
THE FOURTEENTH SCHEDULE
[See section 80-IC(2)]
LIST OF ARTICLES OR THINGS OR OPERATIONS
PART A
_______
FOR THE NORTH-EASTERN STATES
Income Tax Act, 1961
Section 1: Fruit and Vegetable Processing industries manufacturing or producing—
1. Fruit and Vegetable Processing industries manufacturing or producing—
(i) Canned or bottled products;
(ii) Aseptic packaged products;
(iii) Frozen products;
(iv) De-hydrated products;
(v) Oleoresins.
Canned or bottled products;
Aseptic packaged products;
Frozen products;
De-hydrated products;
Oleoresins.
Income Tax Act, 1961
Section 2: Meat and Poultry Product industries manufacturing or producing—
2. Meat and Poultry Product industries manufacturing or producing—
(i) Meat Products (buffalo, sheep, goat and pork);
(ii) Poultry production;
(iii) Egg Powder Plant.
Meat Products (buffalo, sheep, goat and pork);
Poultry production;
Egg Powder Plant.
Income Tax Act, 1961
Section 4: Food and Beverage industries manufacturing or producing—
4. Food and Beverage industries manufacturing or producing—
(i) Snacks;
(ii) Non-alcoholic beverages;
(iii) Confectionery including chocolate;
(iv) Pasta products;
(v) Processed spices, etc.;
(vi) Processed pulses;
(vii) Tapioca products.
Snacks;
Non-alcoholic beverages;
Confectionery including chocolate;
Pasta products;
Processed spices, etc.;
Processed pulses;
Tapioca products.
Income Tax Act, 1961
Section 5: Milk and milk based product industries manufacturing or producing—
5. Milk and milk based product industries manufacturing or producing—
(i) Milk powder;
(ii) Cheese;
(iii) Butter/ghee;
(iv) Infant food;
(v) Weaning food;
(vi) Malted milk food.
Milk powder;
Cheese;
Butter/ghee;
Infant food;
Weaning food;
Malted milk food.
Income Tax Act, 1961
Section 13: Gas based Intermediate Products Industry manufacturing or producing—
13. Gas based Intermediate Products Industry manufacturing or producing—
(i) Gas exploration and production;
(ii) Gas distribution and bottling;
(iii) Power generation;
(iv) Plastics;
(v) Yarn raw materials;
(vi) Fertilizers;
(vii) Methanol;
(viii) Formaldehyde and FR resin melamine and MF resin;
(ix) Methylamine, Hexamethylenetetramine, Ammonium bi-carbonate;
(x) Nitric Acid and Ammonium Nitrate;
(xi) Carbon black;
(xii) Polymer chips.
Gas exploration and production;
Gas distribution and bottling;
Power generation;
Plastics;
Yarn raw materials;
Fertilizers;
Methanol;
Formaldehyde and FR resin melamine and MF resin;
Methylamine, Hexamethylenetetramine, Ammonium bi-carbonate;
Nitric Acid and Ammonium Nitrate;
Carbon black;
Polymer chips.
Income Tax Act, 1961
Section 5: Precision Engineering including watch making.
5. Precision Engineering including watch making.
6. Electronics including computronics hardware and software and Information Technology (IT) related
industries.
7. Food processing including Agro-based industries. Processing, preservation and packaging of fruits and
vegetables (excluding conventional grinding/extraction units).
related
industries.
7. Food processing including Agro-based industries. Processing, preservation and packaging of fruits and
vegetables (excluding conventional grinding/extraction units).
Income Tax Act, 1961
Section 13: Biotechnology.
13. Biotechnology.
878
PART C
FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL
S. Activity or article or 4/6 digit Sub-class under NIC ITC(HS) classification 4/6
N thing or excise classification on 1998 digit
o operation classificatio
. n
classification 4/6
N thing or excise classification on 1998 digit
o operation classificatio
. n
Income Tax Act, 1961
Section 4: Horticulture and
4. Horticulture and
agro-based
industries such
as
21.03 15135 to 15137 and 15139
(a) Sauces, ketchup,
etc.
2202.40
(b) Fruit juices and
fruit pulp
20.01
(c) Jams, jellies,
vegetable juices,
puree, pickles,
etc.
(d) Preserved fruits
and vegetables
(e) Processing of
fresh fruits and
vegetables
including
packaging
(f) Processing,
preservation,
packaging of
mushrooms
Sauces, ketchup,
etc.
2202.40
Fruit juices and
fruit pulp
20.01
Jams, jellies,
vegetable juices,
puree, pickles,
etc.
Preserved fruits
and vegetables
Processing of
fresh fruits and
vegetables
including
packaging
Processing,
preservation,
packaging of
mushrooms
Income Tax Act, 1961
Section 8: Wool and wool 51.01 to 17117
8. Wool and wool 51.01 to 17117
products 51.12
879
S.
Activity or article or 4/6 digit excise Sub-class under NIC ITC(HS) classification
No.
thing or operation classification classification on 1998 4/6 digit
9. - -
Woven fabrics (Excisable 6101 to 6117
garments)
10. 9506.00
Sports goods and articles
and equipment for
general physical
exercise and equipment
for adventure
sports/activities, tourism
(to be specified, by
notification, by the
Central Government)
classification
No.
thing or operation classification classification on 1998 4/6 digit
9. - -
Woven fabrics (Excisable 6101 to 6117
garments)
10. 9506.00
Sports goods and articles
and equipment for
general physical
exercise and equipment
for adventure
sports/activities, tourism
(to be specified, by
notification, by the
Central Government)