2001 - Ministry of Law and Justice

TABLE SHOWING EFFECT OF PARLIAMENTARY LEGISLATION OF 2001PART I. ....... CENTRAL ACTS AMENDED REPEALED OR OTHERWISE AFFECTEDCo. and section ofAct Act 2001 Act by which affected1 2 3 4 51856' 12 Civil Courts Amins Act, 1856 Enachnents Specified in 22, s. 2 ithe Schedule RepealedI1869 4 Indian Divorce Act, 1869 ss. 1,3,13,14,15,16,18,19 61. ss. 2,3,8,9,10,11i 22,23,27,32,36,37,40,43,44 14,16,17,18,21,2245,52,55 and 62. amended 24,25,26,27,28 \(w.e.f. ............). 29 and 31.ss. 7,17A,20,34,35 and 39 lbid, ss. 4,13,16,19,20omitted. (w.e.f.............). and 23 Iss. 10,11,17 and 57 Ibid, ss. 5,7,12 and 30.substituted (w.e.f ........... ).s. l0A inserted. Ibid, s.6.1880 13 Vaccination Act, 18'80 Repealed 16. S. 21884 - Colonial Prisoners Removal Repealed 12, s. 2Act, 18841895 10 Indian Railway Companies Repealed 24, s. 2 IAct, 18951898 9 Live-Stook hportatibn Preamble, and s. 2 and 3 28, ss. 2,3 and 4s. 3A Inserted Ibid, s: 51904 8 lndian Universities Act, 1904 ~kpealed1908 6 Explosive Substances ss. 2 to 5 and 7 substituted 54, ss. 2 and 3Act, 1908 (w.e.f .............. ) I.........36, s. 21926 1 Indian and Colonical -Repealed (w.e.f ) 51, s. 32Divorce JurisdicationAct, 1926 -. IIIII' 1926 16 Trade Unions Act, 1926 ss. 4,5,6,10,11 and 29 amended 31, ss. 2,3,4,6,7 and 9(w.e.f ......... )1940 2 Indian and Colonial Repealed (w.e.f.........) 51, s. 32Divorce JurisdicationAct, 1940I,'II/'1944 1 Central Excise ss. 3,5:~, 11-A, 11-AA, IIAB, llBB, 35 14, ss. 120, 122, 123,124,125,Act, 1944 35A, 35E and 35-F 126, 127,128,129, and 130s. 38A inserted ((w.e.f; 28-2-1944) 14, s. 131s. 3A Ommitted 14, s. 1211945 3 Indian Divorce Act, 1945 Repealed (w.e.f ......... ) 51, s. 32I19i6 14 Railway Companies Repealed 25, s. 2(Substitution of Parties inCivil Proceedings)Act, 19461949 46 Banking Companies (Legal- ' Repealed 20, s. 2 ,Practitioncrs' Clients'' Accounts) Act, 19491950 62 Alianz und Stuttgarter Repealed 11,s.2life insurance Bank(Transfer) Act, 1950\1952 58 Salaries and Allowances of s. 6 amended (w.e.f.........)44, s. 3Ministers Act, 1952 s. 5 substituted (w.e.f.........) lbid, s.2. Ir1952 76 Influx from Pakistan (Control) Repealed 33, s 21Repealing Act, 1952 1gIIi1IIr1955 20 Hyderabad Export Duties (Vdidation) Repealed 26, s. 2I Act, 1955til(iii)42

*I 2,- 3 4 51955 41 Industrial Dlsputes (Banking- Repealed 19. s. 2Companies) Decision Act. 19551956 1 Companies Act, 1956 ss. 77A and 292 amended 57, ss. 2 and 3(w.e.f 23-10-2001) (C1956 6 Life Insurance (Emergency- Repealed ll,s.3Provisions) Act, 19561956 74 The Cenhal Sales Tax ss. 13 amended (w.e.f .........) / 41, s. 2Act, 1956 Chapter Vl inserted (w.e.f .........) lbids. 3.1956 74 Central SalesTax Act, 1956 s. 14 amended 14, s. 13911956 102 ~ndian Medical Council ss. 13 and 33 amended 34, s. 2 and 3Act, 19561957 27 Wealth Tax Act, I957 ss. 17.17A. 178.31, ant4 34A 14.ss.96.97.98.99 and 100amended (w.e.f 1-6-2001) "1957 58 Additional Duties of First Schedule amended 14, s. 135Excise goods of specialimportance Act, 1957I1961 4 U.P. $ugarcane Cass Repealed 17, s. 7 I(Validation)1961 38 Sugarcane Cess Repealed 35, s. 2(Validatip) Act, 19611961 43 Income Tax Act, 1961 S. 234-C amended. 1, s. 4SS. 10,12,80-G and 234-C4, s.4,5,6, andamended (w.e.f 3-2-2001),ss. 2 amended (w.e.f 1-4-2001) Partly 14, s. 3(w.e.f. 1-6-2001), partly (w.e.f.1-6-2001) and partly (w.e.f. 1-4-2002)s. 9 amended partly (w.e,f. 1-4-2001 and Ibid, s. 4partly (w.e.f. 1-472001).s. lobpartly amended (w.e.f. 1-4-2000), .%id. s. 5partly (w.e.f. 1-4-2001)partly(w.e.f. 1-4-2001) and partly(w.e.f. 1-4-2002)Ss. 10A, IOB, 11, 12A, 16, 17,25,25A, 25B. Ibid, ss. 6,7,9,10,1227, 32,33AB,35,43,43B,47,54EC,55,72A 13,16,17,19,20,21,22I80CCC, 80-D. 80-DD, 80-G.80 GG, 8- 23,26,27.29,31,34,35,HHC. 80-HHE, 80-HHF, 80-IA, 80-IB, , 36,37,38,39,40,41,42 1SOL, 88 and 94 amcnded(w.e.f. 1-4-2002) 43,44.45,46,47 and 50.s. 36 amended (w.e.f. 1-4-1989) Ibid, s. 25.1961 43 Income Tax Act, 1961 ss. 44AB, 49 and 54-H mended lbid, ss. 28.30 and 33.(w.e.f. 1-4-2001)II\55,56,57,58,60,62,63,64,65Ss. 23.24 and 92 substituted mid, ss. 14.15 and 49.(w.e.f. 1-4-2002)s: 115 AB amended (1-6-2001) Ibid, s. 5 1ss. 115 ACA and 139 (w.e.f. 1-4-2001) Ibid, 53 and 59ss. 115-BB, 198 C and 273-B SS. 54 72 ma 94(w.e.f. 1-4-2002)ss. 115-0,115-P, 115R, 115s. 139A, 143,149 aa.153.154,158B, 158BFA, 192,194A, 194B, 66.67,68,69,70,73,75,76,197,206C, 220,234C, 2444251,254, 80,82,83,84,85,87,90,93264, and 95.271 A, 271 F and 272 BB Second Scheduleamended (w.e.f. 1-6-2001).S. 140-A amended (w.e.f. 1-4-1989) lbid., s. 61Ss. 201 partly amended(w.e.f. 1-4-1962) lbid, s. 74.\ and partly amended (w.e.f. 1-6-2001) IIISs. 23dA and 234B amended partly 14. ss. 78 and 79. \ 1(w,e.f. 1-4-1989) and partly 9w.e.f.I\\1

6 .iI(v)I 2 3 4 51-4-2002).S. 115AC substituted (w.e.f. 1-4-2002) bid, s. 52.s. 194H inserted (w.e.f. 1-6-2001) Ibid. s. 71.2Ss. 271AA, 271BA and 271C inserted Ibid, Ss. 88.89 and 91.(w.e.f. 1-4-2002)Ss. 230A and 241 omined pply Ibid. ss. 77 and 81.I(w.e.f. 1-6-2001)Ii1962' 52 Customs Acl: 1962 ss. 27A, 28,28AA, 28AB. 61,112, 14. ss. 102 103, 104 105114, 128,128A, 129D 128E and 106,107,108,109,110, 1notification issued underIll, 112andll5section 25,Iis. 159A inserted (w,e.f. 1-2-63) 14, s. 1131962 58 Warehousing Corporation Act, ss. 11,20,22 and'24 amended 23, ss. 2,3.4,5, ahd 61962 (w.e.f. .................. )1963 2b Government of Union ss. 23 and 47 amended 38, ss. 2 and 3Territories Act 1963 (w.e.f ............. ) Iss. 47A 48A and 48B Ibid, ss 4 and 5inserted (w.e.f...................)1964 37 Food Corporation Act, 1964 s. 27 amended (w.e.f. 22-5-2001) 27, s. 2I1966 51 Post-Cmduate Instihtte of s. 6 amended 18,s.Z 6Medical Education andResearch, ChandighhAct, 1966- 197 1 17 General Insurance Repealed, I!. s.4 I(Emergency-Provisions)Act, 1971 ' I1975 51 Customs Tariff Act, 1972 ss. 3, 8B and 9A First Schedule 14, ss. 116,117, 118 and 119.amended1980 59 Aumyille (Emergency Repealed 37, s. 2Provision's) Act, 1980 ,1981 33 Cine-Workers Welfare Fund s. 2 amended (w.e.f. --) 56, s. 2 rAct, 19811981 61 National Bank for Ag~i- s. 55 Omitted (w.e.f. 1-4-2002) 14,2. 140culture and Rural Deve-I lopment Act, 1981III1I1982 40 Chit Funds Act, 1982 ss. 6,13 and 20 amended 10, ss. 2, 3 and 4(w.e.f. ---)1985 61 Naimtichgs and Psy- ss. 1,2,7-A, 29.30.31-A, 37 9,~.2,3,4.7,11,13,17,18,3, chohopic Substances Act, 39,44,49, 50, 53,60,61,62, 20,21,~,24,26,27,28,29,jl,1985 63.68-A, 68-B, 68-C, 68-E, 32,33,34,35,36, 37.39 and 168-H, 68-1,68-0,76 and 77 40amended (w.e.f. ---)ss. B-A, 32-B, 50-A and 68-2 ibid, ss. 5, 14,23, and 38inserted (w.e.f. --)ss. I5 to 18, 21 to 23,25 ibid, s. 6, 8,9, 10, 12, IS, 16,27,31,36-A, 36-D, 41 to 43, 19.25 and 3054 and 64-A substituted(w.e.f. ---)1986 5 CenM ExciseTariff First Schedule and second Schedule 14, s. 134 IAct, 1985 amended i I1987 35 Expendituretax Act, 1987 s. 14 amended (w.e.f. 1-6-2001) 14, s. 1011987 53 National Housing Bank Act, s. 48 omined (w.e.f. 1-4-2002) 14, s. 1411981 Ii1988 59 Motor Vehicles Act, 1988 ss. 66 and 67 amended 39, ss. 2 and 3 I(w.e.f. ---)I/".IIII.- -19" I

2 Taration Lows (Arriertdrrlertt) [&.T l OF 2001 J3. In tlie First Schedule to the principal Act,- .(a) in Part 11, under the Ileading "Sprcltarg~ ori kcontc-tux", ill clause (h), forthe words "ten per cent.", tlie words~"eleven per cent." sliall he substituted;(6) in Part 111, ia Paragrap11 E, under the lieatling "Surrliarge or1 irtconre-tax ",for die words "ten per cent.", tlie words "eleven per ccrt." sliall be substituted.4. In section 234C of die Income-tax Act, 1961 (hereinafter referred to as tlie I~icooie- 43 or ,961.tax Act), in s~lb-section (I), in clause (O), after tlie fils[ proviso and before tlie E.x~~larmtion,tlie followittg proviso shall be inserted, namely:-"Provided furtlier that nothing contailled in this sub-section shall apply to ally !sho;tfall in the payment of tlie tax due on the returned incotne yliere such sliortfall%is on account of increase in tlie rate of surcharge under skcdon 2 of tlie It;inaocc Act,I2000, as amended by the Taxation Laws (A~rlend~nent) Act, 2000, and the assessee lo or2000. Ihas paid the amount of shortfall, on or before the 15th day of Marcli, 201'in respectIof tlie instal~ne~it of adva~ice tax due on the 15111 day of June, 2000, tlie 1.5111 day oftSeptember, 2000 slid tlie 15th day of December, 2000.". , \, tinderPaymnerlt of~urclb"ge.5. Notwillistanding anything contained in tlie Income-lax Act, tlie surcllarge payablesection 2 of, and Part 111 of tlie First Scliedulo to, tlie principal Act, as atnended byIthis Act,-I(i) in tlie case of an assessee being a do~nesticompany sliall, in respect of tliei~lstal~iient of "advanco tax" paid or pilyable 011 or before the 15111 day of June, 20W,the 15th day of September, 2000 and the 15th day of December, 2000, be payable 011or before the 15111 day of March, 2001;8I

II' ,*\I1THE APPROPRIATION (NO. 5j ACT, 20001iINo. 2 OF 200 1\. III1[4th January, 200 1 .] 1An Act to authorise phyment and appropriation of certain fuither sums from and outof the Consolidated Fund of India for the services of the financial2000-200 1. IBE it enacted by Parliament in the Fifty-first Year of the Republic of 1-ndia asfollows:-1. This Act may be called the Appropriation (No. 5) Act, 2000. short ;Me, I2. From and out of the Consolidated Fund of India there nlay be paid and applied Issue of1sunis not exceeding those specified in column 3 of the Schedub amounting in the aggregate to Rs. 26399oq,00.ooothe sum of two thousand sir hundred and thirty-nine crores and nine lakh rupees towards,out of lGdefraying the several charges which will come in course of payment during the financial year Consolidated2000-2001 in respect of the services specified in clolunln 2 of the schedule. Fund of India Ifor the year2000-2001.3. The sums au~horised to be paid and applied from and out of the Consolidated Fund ofIndia by this Actsliall be appropriated for the setvices and purposes expressed in the Schkdulein relation to the said year.Appropriaqon.II1!I' I3 \Ii1i

--- -OF 20011 Appropriation (No. 5) 5IINo.ofVoleI' 84, ,8587882 iServices and purposes\Urban Vevelop~neiil . . . . . . RevenueCapitalPublic Works . . . . . . . . Capital- Ministry of Urban E~nployment andPovertyAlleviation . . . . . . CapitalMinistry of Water Resources . . . RevenueCapital3Sums not exceedingVoted by Charged, on theParliament ConsolidatedFundRs.Rs .1,00,0002,00,ooo1.00.OoO2,~,000I5,00,oO,oOr,26,00,000TotalRs .26,00,0001,00,0002,00,000 ,1 ,~@.)o2.00.0001 5,00,00.000T~TAL . . . . . . .1986,08,00,000653,01,00,0002639,09,00,000I \I%I5I\ 'i iIIIIIII1IIvIIIII1IjI1II

I,, -. ITHE APPROPRIATION (RAILWAYS) No. 5 ACT, 2000No. 3 OF 2001I[4th Jarruary. 2001 .]IAn Act to authorise pajlment and appropriation of certain further sums from aiid .Iout of the Consolidated Fund of India for the services of the financial year2000-2001 for the purposes of Railways. IBE it enacted by Parliament in the Fifty-first Year of the Republic of India as follows:-Short title. 1. This Act lnay be called the Appropriation (Railways) No. 5 Act, 2000.Issue of2. I;rom and out of the Consolidated Iju~id of India Illere may be paid and appliedRs. 3°,000 out sums not exceeding those specified in column 3 of the Schedule anlounting in the aggregateIhe Conso'i- to the sun1 of thirty tl~ousand rupees towards defraying the several charges which will comedated Fund offor the in course of payment during the financial year 200-2001, in respect of the services relatingfinancial year toRailways specified in column 2 of the Schedule.2000-2001.Appropriation.3. llle sums authorised to be paid and applied from and out of the Consolidated Fundof India by this Act shall be appropriated for the services and purposes expressed in theSchedule in relation to the said year."'1III6III%

THE TWTION LAWS (AMENDMENT) ACT, 2001 '[20th March, 200 1 .]\ follows:-An Act further to amend thk Finance A@, 2000 and the Income-taxAct, 1961.BE it enacted by Parliament in the Fifty-second Year of the Republic of India asAme&&e&t 1. (1) Tkis Act may be eaMed the Taxation Laws (Amendment) Act, 3001.of section 2.(2) It shall. be deemed to have come into force on the 3;d day of February, 2001.Short title and 2. In section 2 of the Finance Act, 2000 (hereinafter referred to as the principal Act),- 1 o 0f2000.commencement.(a) sub-sectign (4),-(i) in clause (a), for the words "ten per cent", the words "twelve per cent."shall be substituted;(ii) in clause (b), for the words "eleven per cent.", the words "thirteen percent.'! shall be substituted;0) in sub-section (6),-(i) in clause (a), for the words "ten per cent.", the words "twelve percent." shall be substituted;(ii) in clause (b), for the words "elep per cent.", the words "thirteen perIcent." shall be substituted;,,-(c) in subsection(7),-(i) in clause (a), for the war+ "ten per cent.", the words "twelve percent." shall be substituted;I(ii) in clause (b), for the words "eleven per cent.", the words "thirteen per 1cent." shall be substituted;I(4 in sub-section (d), in the third proviso, in clause (a),-(i) in sub-clause (i), for the lwords "ten per cent.", the words "twelve percent." shall be substituted;(ii) in clause (ii),-(A) in item (A), for the kords ''ten per cent.", the words "twelve percent." shall be substituted;I(B) in item (B), for the words "fifteen per cent.", the words 1"seventeen per cent." shall be substituted;(e) in sub-section (d), in the third proviso, in clause @), for the words "elevenper cent.", the words "thirteen per cent.", shall be substituted;c/'IIIIi

[ACT 4 OF 200 11 Taxation Laws (Amendment) 9fJ in sub-section (9), in the proviso,-\(i) in clause (a),-(A) in sub-clause (i), forfhe words "ten per cent.", the words "twelveper cent." shall be substituted;(B) in sub-clause fli), for the words "fifteen per cent.", the words"seventeen per cent." shall be substituted; . ,(ii) in clause (b), for the words "ten per cent.", the words "twelve percent." shall be substikted;3. In the First Schedule to the principal Act,-- Amendment ofthe(a) In Part 11, under the heading Surcharge on income-tax,-EirstSchedule.(i) in item (a), for the words "ten per cent.", the words "twelve per cent."shall be substituted;(ii) in item (b), for the words "eleven per cent.", the words "thirteen percent." shall be substituted;(6) in Part 111, in Paragraph A, under the heading Surcharge on income tax,-(i) in item (0,-(A) in sub-item (A), for the words "ten per cent.",'the words "twelveper cent." shall be substituted;(B) in sub-item (B), for the words "fifteen per cent.", the words"seventeen per cent." shall be substituted;(ii) in item (ii), for the words "ten per cent.", the words "twelve per cent."shall be substituted;(c) in Part 111, in Paragraph B, under the heading surcharge on income-tux, forthe words "ten per cent.", the words "twelve per cent." shall be substituted;(4 in Part 111, in Paragraph C, under the heading Surcha~ge on income-tax, forthe words "ten per cent.", the words "twelve per cent." shall be substituted;(e) in Part 111, in Paragraph D, under the heading Surcharge on income-tax, for 'the words "ten per cent.", the words "twelve per cent." shall be substituted;fJ in Part 111, in Paragraph E, under the heading Surcharge on income-tax, for thewords "eleven per cent.", the words "thirteen per cent." shall be substituted;4. In section 10 of the Income-tax A&. 1961 (hereinafter referred to as the Income-tax AmendmentAct), in clause (23C), after the eighth proviso, the following proviso shall be inserted, namely:- of Section 10."Provided also that any amount of donation received by the fund or institution interms of clause (4 of sub-section (2) of section 80G which has been utilised for purposesother than providing relief to the victims of earthquake in Gujarat or which remainsunutilised in terms of sub-section (5C) of section 80G and not transferred to the PrimeMinister's National Relief Fund on or before the 3 1 st day of March, 2002 shall be deemedto be the income of the previous year and shall accordingly be charged to tax."5. In section 12 of the Income-tax Act, after sub-section (2) and the Explanation ,Amendmentthereto, the following sub- section shall be inserted, namely:- of section 12$ !"(3) Notwithstanding anything contained in section 11, any amount of donationreceived by the trust or institution in terms of clause (4 of sub-section (2) of section80G which has been utilised for purposes o.ther than providing relief to the victims ofearthquake in Gujarat or which remains unutilised in terms of sub-section (5C) ofsectioh 80G and not transferred to Prime Minister's National Relief Fund on or beforethe 31 st day of March, 2002 shall be deemed to be the income of the previous year andshall accordingly be charged to tax."6. In section 80G of the Income-tax Act,- Amendment(a) in sub-section (I), in clause (i),--of sectiob180G.(i) after the words, brackets, figures and letter "or in sub-clause (iiig)",the words, brackets, figures and letters "or in sub-clause (iiiga)" shall be inserted;IIIIIjIII

10 Taxation Laws (Amendrnenr) [ACT 4 OF 200 11Amendmentof section234C.Instalment ofadvance tax incase ofadditionalsurcharge,payable on15th March,200 1.Repeal andsaving.(ii) after the words, brackets and letter "or in clause (c)", the words,brackets and letter "or in clasue (4" shall be inserted;(b) in sub-section (2),-(i) in clause (a), after sub-clause (iiig) , the following sub-clause shall be-inserted, namely:-"(iiiga) any fund set up by the State Government of Gujaratexclusively for providing relief to the victims of earthquake in Guajrat;";(ii) after clause (c), the following clause shill be inserted, namely:-"(4 any sums paid by the assessee, durhg the period beginningon the 26th day of January, 200 1 'dnd ending on the 30th day of September,2001, to any trust, institution or hnd to which this section applies forproviding telief to the victims of earthquake in Gujarat.";(c) after sub-section (5B) , the following sub-section khall be inserted, namely:-"(5C) This sub-section applies in relation to amounts referred to in clkse(4 of sub-section (2) only if the trust or institution or hnd is established inIndia for a charitable purpose and it fulfills the following conditions, namely:-(i) it is approved in terms of clause (vi) of sub-section (5);(ii) it maintains separate accounts of income and expenditure forproviding relief to the victimsdearthquake in Gujarat;(iii) the donations made to the trust or institution or fund are appliedonly for providing relief to the earthquake victims of Gujarat on or beforethe 31st day of March, 2002;I@ r(iv) the amount of donation remaining unutilised on the 3 1 st day ofMarch, 2002 is transferred to the Prime Minister's National Relief Fund on1I or before the 3 1st day of March, 2002;(v) it renders accounts of income and expenditure to such authorityand in such manner as may be prescribed, on or before the 30th day ofJune. 2002."7. In section 234C of the Income-tax Act, in sub-section (I), after the second proviso,the following proviso shall be inserted, namely:-"Provided also that nothing contained in this sub-section shall, apply to anyshortfall in the payment ofthe tax due on the returned income where such shortfall ison account of increase in the rate of surcharge under section 2 of the Finance Act, 2000 I o of 2000.as amended by the Taxation Laws (Amendment) Act, 2001 and the assessee has paid 1the amount of shortfall on or before the 15th day of March, 2001 in respect of the) 1instalment of advance tax due on the 15th day of June, 2000, the 15th day of September,2000 and 15th day of December, 2000."8. Notwithstanding anything contained in the Income-tax Act, the surcharge payable 1under section 2 of, and Part I11 of the fust Schedule to, the principal Act, as amended by thisAct,-(i) in the case of an assessee, in respect of the instalment of "advance tax" paidor payable on or before the 15th day of June, 2000, the 15th day of September, 2000 andthe 15th day of Decemebr, 2000, shall be payable onor before the 15th day of March,2001;(ii) in any case in which income-tax has to be charged under sub-section (4) ofsection 172 or sub-section (2) of section 174 or section 175 or sub-section (2) ofsection 176 of the Income-tax Act, shall be payable, only where such income-'bx is socharged after the date on which this Act comes into force.9. (1) The Taxation Laws (Amendment) Ordinance, 2001 is hereby repealed.(2) Notwithstanding such repeal, anything done or any action taken under the saidOrdinance shall be deemed to have been done or taken under the corresponding provisionsof this ActOrd. 2 of2001.i,'IiIiI

\THE APPROPRIATION (RAILWAYS) VOTE ON ACCOUNT ACT, 2001No. 5 OF 20011IIi8. 1I!II[24th March. 200 1 .]An Act to provide for the withdrawal of certain sums from and out of theIConsolidated Fund of India for the services of a part of the financial yewI2001-02 for the purposes of Railways.IBE it enacted by Parliament in the Fifty-second Year of the Republic of India asbll0ws:-I/ II. This Act may bk called the Appropriation (Railways) Vote on Account Act, 2001. Short title. 12. Feom and out of the Consolidated Fund of India there may be withdrawn sums not lssue ofexceeding those specified in column 3 of the Scl~edule amounting in the aggregate to the sum RS.ll~~~OOOout of theof eleven thousand eight hundred and two crores. seventy-two lakhs and forty thousand Consolidatedrupees towards defraying the several charges which will come in course of payment during Fund of Indiathe financial year2001-02, in respect of the services relating to Railways specified in column for the2 of the Schedule. financial year\ 2001-02.3. The sums authorised to be withdrawn from and out of the Consolidated Fund of Appropriation.India by this Act shall be appropriated for the services and purposes expressed in theSchedule in relation to the said year.I

$2 Appropriation (Railways) Vote on Account [ncr 5 0~2001]THESCHEDULE(See sections 2 and 3)1No. ofVote2Services and purposes3Sums not exteeding12345678910I I1 21314151 6Railway Board . , . . . .Miscellaneous Expenditure (General)General Superintendence and Serviceson Railways . . . . . . .Repairs and Maintenance ofPermanent Way and Works . .Repairs and Maintenance of MotivePower . . . . . . .Repairs and Maintenance ofCaniages and Wagons . . . .* Repairs and Mdntenance of Plant .and Equipn~ent . . . . . .Operating Expenses-RollingStockand Equipment . ' . . . . .Operating Expenses-Traffic .Operating Expenses-Fuel . . .Staff Welfare and Amenities . .Miscellaneous Working Expenses . 'Provident Fund, Pension and OtherRetirement Benefits . . . .Appropriation to Funds . . .Dividend to General Revenues,Repayment of loans tlen fromGeneral Revenues and Amortizationof Over-Capitalization . . . .Assets-Acquisition.Constructionand keplacemeqt-Revenue . . . . . . .Voted byParliamentRs.10.11.36.00031.52.16.000253.13.25.000497.20.89.000286,02.99.000%55 1.82.92.000276.76.39.000459.76.06.0002097.23.97.0001235.84.68.000206.42.8'6.000243.03,72.000970.27.04.0001555.86.61.0003.85.33.0005.83.33,OOOCharged on theConsolidatedFundRs.8.00050.00011,000....17.00033.00033.00013,0003,31,U6,00015,15,000..'TotalRs.10.71.36.00031.52.14.000I253.13.33.000497.21,39.000286.03.10.000551.82.92.000276.76.39.000459.76.23.0802097.24.30.0001235.85.01.000206.42.99.000246.34.78.000d970.42.19.0001555.86.61.0003.85.33.0005.83.33.000Capital . . . . . . . .Railway Punds . . . . . .TOTAL. .2382.24.33.000730,66.67,0001 1798.24.54,OOO83,33,00016,67,0004.47.86.0002383.07.66.000730.83.34,OOO11802.72.40.0001

+ *THE APPROPRIATION (RAILWAYS) ACT, 200 1No. 6 OF 2001[24rh March. 2001 .]An Act to authorise payment and appropriation of certain further sums fromand out of the Consolidated Fund of India for the services of the financial year2000-2001 for the purposes of Railways.BE it enacted by Parliament in the Fifty-second Year of the Republic of India asfollows:-1. This Act may be called the Appropriation (Railways) Act, 2001.2. From and out of the Consolidated Fund of India there may be paid and applied sumsnot cxceeding those specified in column 3 of the Schedule amounting in the aggregate to thest1111 of one hundred and thirty-eight crores, eighty-five lakhs and forty thousand rupeestowards defraying the several charges which will come in course of payment during thefinancial year 2000-2001, in respect of the services relating to Railways specified in colunln 2of the Schedule.3. Tl~e sums authorised to be paid and applied from and out of the Consolidated Fundof lndia by this Act shall be appropriated for the services and purposes expressed in theSchedule in relation to the said year.Short IiUe.Issue ofRs. 138,85,40.000out of IheConsolidatedFund of India forthe financialyear 2000-200 1 .Appropriation.

Appropriation (Railways)No. 0.VoteScrvices and purposesRepairs and Maintenance ofPermanent WRY nn? Works . .Operating Expenses-TrafficOperating Expenses-Fuel . . .Provident ~und, ,Pension and OtherRetirement Benefits . . . .Assets-Acquisition, Constructionand Replacement-Capital . . . . . .RRilway Funds . . . . .THE SCHEDULE(See sections 2 and 3)Voted byParliament3Sums not exceedingChvged on theConsolidatedFundRs. '13,91;00023.16,OOO'-Total- --R s'.

THE APPROPRIATION (VOTE ON ACCOUNT) ACT, 2001No. 70~20U1I[24th March, 200 1 .]An Act to provide for the withdrawal of certain sums from and out of theConsolidated Fund of India for the services of a part of the financial year200 1-202.BE it enacted by ~diamnent in the Fifty-second Year of the Republic of India asfollows:-1. This Act may be called the Appropriation (Vote on Account) ACt, 2001.2. From and out of the Consolidated Fund of India there may be withdrawn sums notexceeding those specified in column 3 of the Schedule mounting in tho aggregate to the sumof one IaWl nineteen thousand four hundred and eleven crores and twenty lakh rupeestowards defraying the several charges which will come in course of payment during thefinancial year 2001-2002.3. The sums autllorised to be withdrawn from and out of the Consolidated Fund bythis Act shall be appropriated for the services and purposes expressed in the Schedule inrelation tb the said ytm.Short Iille.Withdrawal ofRal,lwlImfrom and out ofthe ConsolidatedFund of India forIIIC finnocia1 ym2001-2002.Appropriation.4. Refemnces to the Ministries or Depnrtmcnts in the Schcdule are to such Ministries Constructionor Departments as existing immediately before the 20th February, 2001 and shall on or after of referencesIb.1 date be ccus~rued~ar references to the appropriate Ministries or Departments as Lziimnstituted from time to time. in theSchedule.

No.orvoll-2Services and purposcsAppropriation (Vote on Accorint)THESC~DUU(See sections 2,3 and 4)Deparimcnt of Agticulture and Cooperation ........... RevenueCapi PalDcpartn~ent of Agcicultural Research andJZducation. .................................... RevenueDcpart~ner~t or Animal Husbandry andDairying.. .................................... RcvcnucCapitalDcpartrncnt of b d Processing lndustrks ............. RevenueCapitalDcpartmcllt of Cl~cniicals and l'ctro-chclnicals .......... Revcl~ur:CapitalDepartrncnt of' Rrtilizers .......................... RevenucCi~pitalMinistry of Civil Aviation ......................... RcvenucCapitalMinigtry

~n;ml1No.ofvote313233343536373839404142434449505 15253545557582Serviccs and purpscsAp1)~~ricltiorr (M~te onRnsions ....................................... RevenueIndian Audit knd Accounts Department.. ............. RevenueCapitalDepiulmcnt of Revenue ........................... RevcnueCapitalDirect Taxes. ...................................... RevenuejIndirect hxcs ...................................CapitalRevenueCapitalDepartment of' Consumer Affairs .................... Revenue*CapitalDepnrtment of Food and Public Distribution ........... RevenueCapitalDcpar~tnenl ol' I lcaltll ............................. RevenueCapitalDeparttnent of Indian Systems of Medicine and ........ RevenueHornoco~athyCapitalDcplrtmcnt of Family Welfare ...................... RevenueCapitalMi~lis~ry of Clonle Affairs ......................... RevenucCapitalCabinct ........................................ RevenueCapitalPolicc ............................: ............. RevenueCapitnlOther Expenditure vf thc Ministry of tlome Affairs ..... RcvenueCapital............ Revenue45 Transfers to Union territory Govanme~~ts.Capital46 Departalent of Elementary Education and Literacy ...... Revenue47 Department of Secondary Education and Higher.. ...... RevenueEducationCapital48 .Department of Women and Child Development. ........ RevenueCapibalDcpartlnent of Public Enterprises ................... RevenueUepa~tment of Heavy Industry ..................... RevenueMinistry of Information and Broadcasting............CapitalRevenueCapitalMillistry of Information Technology. ................ RevenucCupilalMinistry of Labrmr ................................ RevenueCapitalLaw and Justice .................................. RrvenueCapitalElection Commission. ............................. RevenueCIIARGED.-Sltprerne Corcrr of India :................. RevenuerDepiirttnent of Company Affairs .................... RevenueCapitalMinistry of Mines ............................... RevenueCapitolAccount) ' 17Voted byParliamentRs.718,04,00,000150,80,00.0003,50,00,00021 7.90,00,0001.32,00,000177,89,00,00020,00,00.000237.39.00.00047.52,00,0008.1 1,00.00040,00,0002332,22.00.00042,93,00,000393.95.00.F63.90,00.00026,43,00,0001,17.(K).oOO797,89.00,00029.16,00,(X)O117,47.00.0004,69,00.00027,64,00,0001,56,00,0001431.79,00,000133,W,00,000104,06,00,00038,66.00,00082,58.00.00058,75,00,000905,12.00,000736.58,00,000' 1,00,000505.22,00,0007,00,000I ,8 l ,00,000~\6.07,00,000385.71,00,0002 15.04,00.00030.30,00,00053,65,00,0008.43,00.000186,39,00.0004,00,Ow7 l,69.00,00080,00,0001,79,00,0007.54.00,00017.00,000153.58.00.00025.19.00,0003Sums no1 exceedingCharged on theConsolidated FundRs.1.96,00.0003.95.W.0002.00,000.1.00.000.P17,00,000..1.00,OOO78.00.000..... 1.00.000'1,QO.W15,00,00086.12,00,0001,00,0002,0400,000........I.oO,fx#,l,00,0I)0..4.91,00.00[)2.00,000..TotalRs.720.00,00.000154.75,00,0003.50.00.000217,92,00,0001.32,00.000177,90,00,00020,00.00,000237,56.00,00047.52.00,0008, l l ,00,ooO40.00,0002332,23.00,000 '43,7 1,00.000393,95.00.00063,90.00.00026,43,00,000I, 17,00.000797,89,00,00029,16,00.000117,48.00,0004,69,00,00027.65,00,0001,56.00,000143 1.94.00.000219,21,00,000104.07,00,00040,70.00,00082,56.00,00058,75.00,000905.12,00,000736,58,00,0001.00,000505.22,00,0007.00,000I ,8 l .00,00086.07.00,000385.71,00,0002 l S.OS.00,OOO30.30,00.00053.65.00,0008.43.00,OOO186.40.00,0004.00.0007 l.69.00,00080.00.ooO1.79,00,0004.9 1.00,OOO7.54.00.00017.00.000153.60.00.00025.19.(Kl,000

18Appmpriatiotr (Vote on Accoutlt),1 .No.ofvote59. 6061626364- 656667. 686970717273747576777879808182838485862Services and purposesMinistry of Non-Convcntional Bncrgy Sourccs ......... Rev~mueCapitalMinistry of Parliamentary Aifnirs ................... RcvenucMinistry of Pcrsonnel, Public Grievances and Pcnsions . . RevcnucCnpitalMinistry of Petroleum nnh Natural Gas .............. RevenueMinistry of Planning..,. ........................... RevenueCapitalRcvcnueMinistry of Power ................................ CapitalDepartment of Rural Development. .................. RevenueCapitalDepartment of Land Resources ...................... RevcnueDepartment of Drinking Water Supply .............::. RevenueDepartment of Science and Technology ............... Revenuea bibartrnetlt or Sciehllflt atid lntl&?~~ikl ~esearchDcpnrtment of Bio-technologyMinistry of Small Scalc Industries and Agro andRural IndustriesCapital'........,RevenueCapital..................... Revenue........................................................................................................................RevenueCapitalMinistry of Statistics and Programme lmplemcntation RevcnueCapitalMinistry of Steel .............,RevenueCapitalMinistry of Road ?'ransport and Highways.. RevenueCapitalMinistrj of ShippingRcvc~lucCapitalMinisky of TextilesRevenueCapitalDepartment of Tourism ........................... RevenueCapital...........................I........ .................................Department of CultureRevenueCapital~i"istr~ of Tribal Affairs ! RevenueCnpitalDepartment of Urban DevelopmentRevenueCapitalPublic Works .................................... RevenueCapitalStationery nnd Printing ............................ RevenueDepna~nent of Urban Ernploymcnt and PovertyAlleviation.. ..................................Millistry of Water Rcsourccs.................................J................Ministry of Social Justice and EmpowcnncntMinistry of Youth Affairs and SportsCapitalRevenueCapitalRevenueCapitalRcvcnueCapitalRevenucCnpitalVoted hyPirliarnentRs.70,02,00,00027,91,00,00077.0I),00035,50,00,00040,00,000l,20,00,ouO15.25,00,0002,50,00,000256,00,00,000460,88,00,0004058,08.00,00033,34,00,000150,17,00.000829.23,00.00013 1.3 1.00,000,6,96,00,000159.66.00~00092,00,0003 1.06.00.000152,87,M),0003,86,00.000650,00,00,0001 1,10.00,00012,07,00,0002,67,00,W948.1 1,W,000897,22,00.00011)-1,65.00,000. 53,86,00,000134,06,00,00084,49,00,00022,59,00,0007,6 1,00,00071.75,00,0004,00.00015,04,00,0005.00.00,OM)1&,52.00,00072,40,00,000107,43,00,00037,46,00,0003 1.12.00,00023,00.00035,55.00,030,67,00,000117,01.00,07.90,00,000217,52,00,00016,70,00.00052,20,00,0003 1,00,OOO3Sums not exceedingCharged on theConsolidated FundRs.I.00.W1.53,00,W9.5.W,00080,W,000......1,00,000.....7.00.0001.70.00.000. .50,00,00(1..67,00,0154,07,00,000,2,98.00,00011.03.00.00017,00,00017,00,000..-I,Wc#u,67,00,000..TotalRs.70,02,00,00027,91,00,00077.00.000353 1,00,0001,93,00,0001,20.00,00015,25.00,0002.50,00,000256,95,00,000461,68,00,V004058,08,00,00033,34,00,000150,17,00,000829.23,00,000131,32,00.0006.96,00,000~%.$6,oQ,~92,00,0003 1,06.00,000e152,87,00,0003,86,00,000650,00,00,0001 1.10,00,00012,07.00,0002,67,00.000948,18,00,000898,92,00.0001 (M,65.00.00054,36,00,000134,06,00,00085,16.00,00022,59,00,0007,6 1,00,00071,75,00,0004.00,000169,11,00,0005,00,00,000109,50,00,00083.43,00,000107,60,00,oOO37,63,00,W31,12,~,m23,00,00035,55,00,00030,67,00,000117,02,00,0008.57,00,000217,52,00,00016,70,00,00052,20,00,00d3 1,OO.OOO

No.u fV0ll-Atorllic Erlc~gy ................................. I

ITHE APPROPRIATION ACT, 2011 ' ..INo. 8 OF 2W1t[24th March, 200 1 .]An Act to authorise payment and appropriation of certain Nrther sums from arid ,,out of the Consolidated Fund of India for the sedices of the financial year2000-200 1.BE it enacted by Parliament in the Fifty-second Year of thg Republic of India as .follows:- \Short title. 1 This Act may be called the Appropriation Act. 2001.. Issue of RS. 2. From and out of the Consolidated Fund of India there may b5 pnid and appliedn640~711am sums not exceeding those specified in column 3 of the Schedule amounting i~ the aggregate.out of theConsolidated to the sum of thirty-seven thousand six hundred and forty crores 4 seventy-bneFund of India wpees towards defraying the several charges which will come in course of payment during.for the year the financial year 2000-2001 in restst of the services specified in column 2 of the Schedule. .2000-2001.Appropriation. 3. The sums authorised to be paid and applied from'and out of the Consolidated .Fund of India by this Act shall be appropriated for the services and purposes expressed'inthe Schedule in relation to the said year.20\'' . *

(See sections 2 and 3)Services and purposes1

!Services and purposesRural Industries . . . . . . . . . . . Revenue. . . .

TIE NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES(AMENDMENT) ACT, 2001No. 9 OF 200 119th May, 2001.1An Act further to amend the Narcotic Drugs and Psychotropic SubstancesAct, 1985.1Da it enadled by Parlianlent in PheFifty-second Year of the Republic of India as follows:- !1. (I) 'This Act may be called the Narcotic Drugs and Psychotropic Substances Short title and(Amendment) Act, 2001.commencement.(2) It shall come into force on such date as the Central Government may, by notificationin the Official Gazette, appoint; and different dates may be appointed for different provisionsof this Act, and any reference in any provision to the conlmencement bf thiq Act shall becoristrued as a reference to the coming into force of that provision.61 of 1985. 2. In the Narcotic Ddgs'and Psychotropic Substances Act, 1985 (hereinafter referred Amendment ofto as the principal Act), in section 1, in sub-section (2). after the words "whole of India", the section I.,following shall be inserted, namely:-I"and it applies hlso-(a) to all citizens of India out'kide India;I

Amendment ofsection 2.2? Narcotic Drugs and Psychotropic Substarices (An~endnterrt) [ACT 9(b) to all persons on ships and aircrafts registe~ed in India,wllcrever they may be".3. In section 2 of the principal Act,--(a) for clause (i), the following clause shall be substituted, ~~ainely:-'(i)"addictV lneans a person who has dependence on any narcotic drug orpsychotropic substance;';(6) clause (viia) shall be relettered as clause (viid) and before clause (viid) asso relettered, the following clauses shall be inserted, namely:-'(viia) "commercial quantity", in relation to narcotic drugs andpsychotropic substances, means any quantity greater than the quantity specifiedby the Central Government by notification in the Official Gazette;(viib) "controlled delivery" lneans the technique of allowing illicit orsuspect consignments of narcotic drugs, psychotropic substances, controlledsubstances or substances substituted for them to pass out of, or through or intothe territory of India with the knowledge and undcr the supervision of anofficer empowered in this behalf or duly authorised under section 50A with aview to identifying the persons involved in the co~nmission of an offence underthis Act;(viic) "corresponding law" means any law corresponding to the provisionsof this Act;';(c) after clause (xriii), the following clause sllall be inserted, namely:-'(xxiiia) "small quantity", in relation to narcotic drugs and psychotropii:substances, means any quantity lesser than the quantity specified by the CentralGovernment by notification in the Official Gazette.'.Amendment of 4. In section 7A of the principal Act, for sub-sections (2) and (3). the following subsection7A. sections' shall be substituted, namely:- '"(2) The Fund shall be applied by the,Central Government to meet theexpenditure incurred in connection with the measures taken for-I(a) combating illicit traffic in narcotic drugs, psychotropik substances orcontrolled substances;(b) controlling h e abuse of narcotic drugs and psychotropic substances;(c) identifying, treating, rehabilitating addicts;(d) preventing drug abuse;(e) educating public against drug abuse; andu> supplying drugs to add~cts wheresuch supply is a medical necessity.(3) The Central Government may constitute a Governing Body as it thinks fitto advise that Government and to sanction money out df the. said Fund subject to thelimit notified by the Central Government in the Official Gazette.".Insertionofnew a 5. After section 8 of the principal Act, the following section $hall be inserted,section 8A. namely :-Prohibition ofcertain activitiesrelating to pmpertyderived .from offence.'8A. No person shall-(a) convert or transfer any property knowing that s"ch prQperty isderived from an offence committed under this Act OF underatmy other

corrcspondiag law of any other country or from an act of participation insuch'offence, for the purpose of concealing or disguising the illicit origin ofthe property or to assist any person in {he commission of an offence or toevade the legal consequences; or(h) conceal or disguise the true nature, source, location, disposition ofany property knowing that such property is derived from an offence comlnittedunder this Act or under any other corresponding law of any other country; or(c) knowi~~gly acquire, possess or use any property which was derivedfrom an offence comn~itted under this Act or under ady otlier correspondinglaw of any other country.'..6. For secdans I5 to 18 of the principal Act the following sections shall be substituted,, .; namely:-"15. Whoever, in contravention of any provisions of this Act or any rule ororder made or condition of a licence granted thereunder, produces, possesses,transports, imports inter-State, exports inter-State, sells, purchases, uses or omits towarehouse poppy strgw or removes or does any act in respect of warehoused poppystraw shall be punishable,-Substitution ofnew sections forsedions l5to 18.Punishment forcontravenlion inrelation to poppyslraw.(a) where the contravention involves small quantity, with rigorousimprisonment for a term which may extend to six months, or with fine whichmay extend to ten thousand rupees, or with both;1(6)-,where the contravention involves quantity lesser than commercialquantity but greater than small quantity, with rigorous imprisonment for aterm which may extend to ten years, and with fine which may extend to onelakh rupees;(c) where the contravention involves commercial quantity, with rigorousimprlsonpent for a term which shall not be less than ten years but which mayextend to twenty years, and shall also be liable to fine, which shall not be lessthan one lakh rupees but which may extend to two lakll rupees:dProvided that theLivrt tnay;. for reaspns to be recorded in the judgment,impose a fine exceeding two lakhirupees.a. ..16. Whoever, in contravention of any provision of this Act or any rule or order Punishment formade or condition of licence granted thereunder, cultivates any coca plant or gathers wnimventionin Irelation to cocaany portion of a coca plant or produces, possesses, sells, purchases, transpoh, imports plant and cocainter-State, exports inter-State or uses caca leaves shall be punishable with rigorod lave,inlprisonment for a term which may extend to ten years, and with fine which may.extend to ane lakh rupees.# '*I17. Whoever, in contravention of any provision of this Act or any rule or order Punishment for,. > . made or condition of licence granted thereunder, manufactures, possesses, sells, conmventioninrelation to prepurchases,transports, imports inter-State, exports inter-State or uses prepared opiumIshall be punishable,- ,(a) where the coniravcntion involves small quantity, with rigorousimprisonment for a ternl. which may extend to six months, or with fine whichmay extend'to ten thousand rupoes, or with both; ori

24 Narcotic Drugs arrd Psycltotropic Substartces (Anrertdnrertt) [AC~ 9(b) where the contrilvention involves quantity lesser than commercialquantity but greater than small quantity, with rigorous imprisonment for aterm which may extend to ten years, and with fine which nlay extend to onelakl~ epees; or(c) where llie contravention involves ~on~~~~ercial qu:ull~ly, with rigorousimprisonment for a term which shall not be less than ten years but which mayextend to twenty years, and shall also be liable to line wliich shall not he lessthan one lakh rupees but which may extepd to two lakli rupees:Provided that the court may, for reasbns to be recorded in the judgment,impos6 a fine cxceeding two lakh rupees.Punishment for , 18. Whoever, in contravention of any provision of this Act or any rule or ordercontravention in made or conoition of licence granted thereunder, cultivates [he opium poppy orrelation to opiumproduces, manufactures, possesses, sells, purchases, transports, imports inter-State,POPPY slndopium.exports inter-State or uses opium shall be punishable,-(a),where the contravention involves small quantity, with rigorousimprisonment for a tenn which may extend to six months, or with fine whichmay extend to ten thousand rupees, or with both;(b)'where the contravention involves commercial quantity, with rigorousimprisonment for a term which shall not be less than ten years but which mayexW to twenty years, and shall also be liable to fine which shall not be lessthan one lakh rupees which may extend to two lakh rupees:Amendment ofsecti0n20.Provided that the court may, for reasons to be recorded in the judgment,impose a fine exceeding two lakli rupees;J(c) in any other case, with rigorous imprisonment wliich may extend toten years and with fine which may extcnd to one lakh rupees.".7. In section 20 of the principal Act, in clausc (b), for sub-clauses (i) and (ii), thefollowing sub-clauses shall be substituted, namely:-"(i) where such contravention relates to clause (a) with rigorous imprisonmentfor a term which may extcnd to ten years, and sliall also be liable to fine whicli niayextend to one lakh rupees; and(ii) where such contravention relates to sub-clause (b),-(A) and involves small quantity, with rigorous imprisonmelit for a tennwhich may extend to six montlis, or with line which may extend to ten thousandrupees, or with both;(B) and involves quantity lesser than commercial quantity but greaterthan small quantity, with rigororls imprisonment for a term which may extendto ten years, and with fine which may extend to one lakh rupees;(C) and involves commercial quantity, with rigorous imprisonment for aterm which shall not be tess than ten years but which may extend to twentyyears and shall also be liable to fine which shall not be tess than one lakhrupees but which pay extend to two lakh rupees :Provided that thd court may, for reasons to be recorded in the judgment, imposea fine exceeding two lakh rupees.".. Substitution of - 8. For sections 21 to 23 of the principal Act, the following sktions shall be substituted,new sections for namely:-sedions 2 I to 23.

,0~201 JNarcotic Drugs ar~d Psychotropic Substances (Anrendtne~rt) 27"21. Whoever, in conf~avention of any provision of this Act or any rule ororder made or condition of licence granted thereunder, manufactures, possesses,sells, purchases, transports, imports inter-State, exports inter-State or uses anymallufactured drug or any preparation containing any lna~lufactured drug shall bepunishable,--(a) where the contravention involves small quantity, with rigorousimprisonment for a tenn which may extend lo six months, or with fine whichmay extend to ten~thousand rupees, or with both;(6) where the contravention involves quantity, lesser than commercialquantity but greater than small quantity, with rigorous imprison~nent for aterm which may extend to ten years, and with fine wlllch may extend to onelakh rupees;(c) where the contravention involves commercial quantity, with rigorousimprisonment for a term which shall not be less than ten years but which mayextend to !weaty years, and shall also be liable to fine which shall not be lessthan one lakh rupees but which may extend to two lakh rupees:Provided that the court may, for reasons to be recorded in the judgment, imposea line exceeding two lakh rupees.Punishment forconIravention inrelation to manufactureddrugsand preparations.I22. Whoever, in contravention of any provision of this Act or any rule or order Punish~nentmade or condition of licence granted thereunder, manufactures, possesses, sells, forconthaventionin relationpurchases. transports, imports inter-State, exports inter-State or uses any psychotropicsubstance shall be punishable,-(a) where the contravention involves small quantity, with rigorousimprisonment for a term which may extend to six months, or with fine whichmay extend to ten thousand rupees, or with both;(6) where the contravention involves quantity lesser than commercialquandty but greater than small quantity, with rigorous imprison~nent for atenn which may extend to tell years, and with fine which may extend to onelakkrupees;(c) where the contravention involves commercial quantity, with rigorousimprisonment for a term which sl~all not be less than ten years but which mayextend to twenty years, and shall also be liable to fine which shall not be lessthan one lakh rupees but which ]nay extend to two lakh rupees:Provided that the coutt may, for reasons to be recorded in the judgment, imposea fine exceeding two lakll rupees.to P S Y ~ K :substances.23. Whoever, in con~ravention of any provision of this Act or any rule or order Punishment formade or condition of licence or permit granted or certificate or authorisation issueJ a' imp0rtin19 f. ndiq exportthereunder, imports into India or exports from India or tranships any narcotic drug fioln oror psychotropic substance sllall be punishable,-transhipment ofnarcotic drugs(a) where the contravention involves s,mall quantity, with rigorous ,dpsyc~otropici~nprisonlnent for a term which may extend to six months, or with fine which substances.may extend to ten thousand rupees, or with both;(b) where the contravention involves quantity lesser than commercialquantity but greater than small quantity, with rigorous imprisonment for aterm which may extend to ten years, and with fine which may extend to onelakh rupees;(c) where the contravention involves commercial quantity, with rigorousimprisonment for a term which shall not be less than ten years but which1II

'Narcotic Drugs and Psychotropic Substarrces (Anrendnlerlt) [ACT 9may extend to twenty years, and shall also be liable to fine which shall not beless than one lakh rupees but which may extend to two lakh rupees:Provided that the court may, for reasons to be recorded in the judgment, i~~~posea fine exceeding two lakh rupees.".Substilution of 9. For section 25 of the principal Act. the following sectioll shall lx substituted.new section for namely:--seclion25. .Punishment for"25. Whoever, being the owner or occupier or having the control or use of anyallowinghouse, room. enclosure, space, place. animal or conveyance. knowingly pen~~itstopremises, etc.. tobe used for the comn~ission by any other'person of an offence punishable under anybe used for wmmissionof an p,rovision of this Act, shall be punisl~able with the punishment provided for thatoffence.offence.".Substitution of 18. For section 27 of the principal Act. the following section shall be substituted,new section for namely :-section 27.Punishment forconsu~nption of"27. Whoever consumes any narcotic drug or psychotropic substance shall bepunishable,-my n d y ~or psychotr PICr(a) where the ~~arcotic drug or psychotropic substance consumed isku-ce.cocaine. morphine. diacetyl-morphine or any other narcotic drug or anypsychotropic substance as may be specified in this behalf by the CentralGovernment by notification in the Official Gazette, with rigorous imprisonmentfor a term which may extend to one yew, or with fine which rnay extend totwenty thousand rupees. or with both; and(b) where the narcotic drug or psychotropic substance consumed is otherthan those specified in or under clause (a), with imprisonment for a termwhich Qay extend to six months. or with fine which may extend-to ten thousandrupees. or with both.".hinendme"~ of 11. In section 30 of the principal Act, for the words. figures and brackets "section 15~ec~~on3~- to section 25 (both inclusive) and from the circumstances of the case", the words. figuresand le{ter "sections 19.24 and 27A and for offences involving commercial quantity of anynarcotic drug orpsychotropic substance and from the circumstances of the case" shall besubstituted.~ubsti~ution of 12. For section 31 of the principal Act, the following section shall be substituted,new section for namely:-kion31.Enhandpunishment foroilenas aftexpreviousconviction.I"31. (I) If any person who hqs been convicted of the commission of, or attemptto commit, OF abetmeqt of. or criminal conspiracy to commit, any of the offencespunishable under this Act is subsequently convicted of the commission of. or attemptto commit, or abetment of, or criminal conspiracy to commit, an offence punishableunder this Act with the same amount of punishment shall be punished for the secondand every subsequeqt offence with rigorous imprisonment for a tern1 which mayextend to one-half of the maximum term of imprisonment, and also be liable to finewhich shall extend to one-half of the maximum amount of fine.I(2) where the pdrson referred to in sub-section (I) is liable to be punishedwith a minimum term of iinprisonment and to a minimum amount of fine. theminimum punishment for such person shall be one-half of the minimum term ofimprisonment and one-half of the minimum amount of fine: ,Provided that the court may, for reasons to be recorded in the judgment, imposea fine exceeding the fine for which a person is liable.(3) Where any person is convicted by a competent court of criminal jurisdictionoutside India under any corresponding law. such person. in respect of such conviction,shall be dealt with for the purposes of sub-sections (1) and (2) as if he had beenconvicted'by a court in India.".\

0~2bOl] Narcotic Drugs arid Psychotropic ~t;bstarices (Anlerrd~rrersf) 2913. In section 3 1A of the principal Act,- -(a) in sub-section (I),-(i) for the words, figures, brackets and letter "section 15 to section 25(both inclusive) or section 27A". the words, figtfres and letter "section 19,section 24, section 27A and for offences involving coo)t~~ercial quantity ofany narcotic drug or psychotropic substance" shall be substituted;i(ii) in sub-clause (a), in the Table, in column (2). against entry (viii), forthe figures and wonl " 1,500 grams", the words "lesser of the quantity betweenthe quantities given against the respective narcotic drugs or psychotropicsubstances nlentioned above forming part of the mixture" shall besubstituted;(6) in sub-section (2). for the words, figures, brackets and letter "section 15 tosection 25 (both inclusive), section 27A. section 28 or section 29". the words, figuresand letter "section 19, section 24 or section 27A and for offences involving commercialquantity of any narcotic drug or psychotropic substance'J,.shall be substituted.14. After section 32A of the principal Act, the following section shall be inserted,namely :-"32B. Where a minimum term of imprisonment or amount of fine is prescribedfor any,offence conlmitted under this Act, the court may, in addition to such factorsas it may deem fit,,take into account the following factors for imposing a punishmenthigher than the minimum term of imprisonment or amount of fine, namely:-(a) the use or threat of use of violence or arms by the offender;(b) the fact that the offender holds a public officc and that he has takenadvantage of that oflice in committing the offence;(c) the fact that the minors are affected by the offence or the minors areused for the commission of an offence;(4 the fact that the offence is committed in an educational institution orsocial service facility or in the immediate vicinity of such institution or facultyor in other place to which school children and students resort for educatioqal,spods atad. social activities;(e) thk fact that the offender belongs to organised international or anyother criminal group which is involved in the commission of the offence; andv> the fact that the offender is involved in other illegal activities facilitatedby commission of the ofknce.".Amendment ofsection 31 A.lnseflion of newsection 32B.Factors to betaken intoaccount for imposinghighertlion the mininiumpunishment.15. For section 36A of the principal Act, the following section shall be substituted, ~ubstitaion ofname1 y :-new section forsection 36A.'36A. (I) Notwithstanding anything contained in the Code of Crimind OffencestriebleProcedure, 1973,-(a) all offences under this Act which are punishable with imprisonment. .for a term of more than three years shall be triable only by theSpecial Courtconstituted for the area in which the offence has been comn~itted or wherethere arc more Special Courts than one for such,area, by such one of them asmay be specified in this behalf by the Government;(b) wheke a person accused of or suspected of the commission of anoffence under this Act is forwarded to a Magistrate under sub-section (2) or2 of 1974. sub-section (2A) of section 167 of the Code of Criminal Procedure, 1973, suchMagistrate may authorise the detention of such person in such custody as hethinks fit for a period not exceeding fifteen days in the whole where suchMagistrate is a Judicial Magistrate and seven days in the whok where sucl~Magistrate is am Executive Magistrate:by SpecialCourts.,

3 0 Narcotic Drugs and Psyclrotropic Substarrces. (Arnerrdnrerrt) [ACT 9.$d@Provided that in cases which are triable by the Special Court where suchMagiskale considers-(i) when such person is forwarded toihinl as aforesaid; or(ii) upon or at any time before the expiry of the period of detentionauthorised by him,that the detention of such person is unnecessary, he shall order such person lobe forwarded to the Special Court having jurisdiction;(c) the Special Court may exercise, in relation to the person forwarded toit under clause (b), the same power which a Magistrate having jurisdiction totry a case may exercise under section 167 of the ~ode'of Criminal Procedure,1973, in relation to an accused person in sucb case whohas been forwarded tohim under that section;(d) a Special Court may, upon perusal of police report of the factsconstituting an offence under this Act or upon complaint made by an officer oftlie Central Government or a State Government authorised in his behalf, takecognizance of that offence without the accused being co'mmitted to it for trial.(2) When trying an offence under this Act. a Special Court 'may also try anoffence other than an offence under this Act with which the accused may, under theCode of Criminal Procedure, 1973, be charged at the same trial.(3) Nothing contained in this sedion slrall be deemed to affect the specialpowers of the High Court regarding bail under section 439 of tlre Code of CriminalProcedure, 1973, and the High Court nlay exer~ise such powers including the powerunder clause (6) of sub-section (I) of that section as if the reference to "Magistrate"in that section included also a reference to a "Special Court" constituted undersection 36.I,(4) In respect of persons acccsed of an offence punishable under section 19 orsec!ion 24 or section 27A or for offences involving commercial quantity the referencesin sub-section (2) of section 167 of the Code of Criminal Procedure, 1973 thereof to,"ninety days", where they occur, shall be construed as reference to "one hundred,and eighty days":Provided that? if it is not possible to complete the investigation within the saidperiod of one Ilundred and eighty days, the Special Court may extend the said periodup to one year on tq report of the Public Prosecutor indicating the progress of theinvestigation and the qpecific reasons for the detention of the accused beyond thesaid period of one huqdred and eighty days.(5) Notwithstanding anything contained in the Code of Criminal Procedure,1973, the offences punishable under this Act with imprisonment for a term of notmore than three years nlay be kied summarily.'.Substitution of 16. For section 36D of the principal Act, the following - section shall be substituted.new section for namely:-section 36D.Transitional pmvisions."36D. (I) Any offence committed under this Act on or after the commencementof the Narcotic Drugs and Psychotropic Substances (Amendment) Act, 1988, whichis triable by a Special Court shall, until a Special Court is constituted under section36, n~twithstanding anything contained in the Code of Criminal Procedure, 1973,be tried by a Court of Session., (2) Where, any proceedings in relation to any offence committed under this Acton or after the co~mencement of the Narcotic Drugs and Psychotropic Substances(Amendment) Act, 1988 are pending before a Court of Session, then, notwithstandinganything contained in sub-section (I), such proceeding shall be heard and disposedof by the Court of Session:

or:2001]Narcofic Drugs altd Psychotropic Subsfa~tces (Antend~~tenf) 3 1Provided that nothing contained in this sub-section shall affect the powerof tlie High Court under section 407 of the Code of Criminal Procedure, 1973to transfer any case or class of cases taken cygni7ance by a Court of Session undersub-section (I).".17. In section 37 of the'principal Act, in sub-section (I), in clause (0). for the words "aterm of imprisonment of five years or more under this Act", tlie words, figures and letter"offences under section 19 or section 24 or section 27A and also for offences involvingcommercial quantity" shall be substituted.18. In section 39 of the principal Act, in sub-section (I), after the words and figures"utider section 27". the words "or for offences relating to small quhtity of any narcoticdtug or psychotropic substance" shall be inserted.Amendment ofsection 37.Amendment ofseclion 39.19. For sections 41 lo 43 of the ~rincipal Act,,the following sections shall besubstituted, namely:-'41. (I) A Metropolitan Magistrate or a Magistrate of the first class or anyMagistrate of the second class specially empowered by the State Government in thisbelialf, tnay issue a warrant for the arrest of any person whom he has reason tobelieve to have committed any offence punishable under this Act, or for the search,wlletlier by day or by night, of any building,'conveyance or place in which he hasreasoli to believe any narcotic drug or psychotropic substance or controlled substancein respect of which an offence punishable under this Act has been committed or anydocument or other article which may furnish evidence of the commission of suchoffence or any illegally acquired property or any document or other article whichmay furnish evidence of holding any illegally acquired property which is liable forseizure or freezing or forfeiture under Chapter VA of this Act is kept or concealed.(2) Any such officer of gazetted rank of the departments of central excise,narcotics, customs, revenue intelligence or any other department of the CentralGovernment including the para-military forces or the armed forces as is empoweredin this behalf by general or special order by the Central ~overnment, or any suchofficer of the revenue, drugs control, excise, police or any other department of aState Goveinmon! as is empowered in this behalf by general or special, order of theState Government if he has reason to believe from personal knowledge or informationgiven by any pcrson and taken in writing that any person has committed an offencepunishable under this Act or that any narcotic drug or psychotropic substance orcontrolled substance in respect of which any offence under this Act has been committedor any document or other article which may furnish evidence of the commission ofsuch offence or any illegally acquired property or any document or other articlewllich may furnish evidence of holding any illegally acquired property which isliable for seizure or freezing or forfeiture under Chapter VA of this Act is kept orconcealed in any building, conveyance or place, may authorise any officer subordinateto him but superior in rank to a peon, sepoy or a constable to arrest such a person orsearch a building, conveyance or place whether by day or by night or himself arrestsuch a person or search a building, conveyance or place.(3) l'hk officer to whom a warrant under sub-section (1) is addressed and theofficer who authorised the arrest or search or the oficer who is so authorised undersub-section (2) shall, have all the powers of an officer acting under section 42.42. (1) Any such oficer (being an officer superior in rank to a peon, sepoy orconstable) of the departmerrts of central excise, narcotics, customs, revenueintelligence or any other department of the Central Government including paramilitaryfarces or armed forces as is empowered in this behalf by general or specialSubstitution ofnew sectionsfox *seclions 4 l lo 43.Power to issuewarrant and authorisation.Power of entry,search, seizureand amt withoutwarrant oraulhorisation.

3 2 Narcotic Drugs and Psychotropic Substances (Aniertdntettt) [ACT 9order by the Central Government, or any such officer (being an officer superior inrank to a peon. sepoy or constable) of the revenue, drugs control, excise, police orany other department of a State Government as is empowered in this behalf by generalor special order of the State Government, if he has reason to believe from personalknowledge or information given by any person and taken down in writing that anynarcotic drug, or psychotropic substance, or controlled substance in respect of whichan offence punishable under this Act has been committed or any document or otherarticle which may furnish evidence of the commission of such offence or any illegallyacquired property or any document or other article which may furnish evidence ofholding any illegally acquired property which is liable for seizure or freezing orforfeiture under Chapter VA of this Act is kept or concealed in any building.conveyance or enclosed place, may between sunrise and ynset,-9 (a) enter into and search any such building. conveyance or place;(b) in case of resistance, break open any door and remove any obstacle tosuch entry;(c) seize such drug or substance and all materials used in the manufacturethereof and any other article a9d any animal or conveyance which he hasreason to believe to be liable to confiscation under this Act and any documentor other article which he has reason to believe may furnish evidence of the -com~nission of any offence punishable under this Act or furnishievidence ofholding any illegally acquired property which is liable for seizure or freezingor forfeiture under Chapter VA of this Act; and(d) detain and search, and, if he thinks proper, arrest any person whomhe has reason to believe to have committed any offence punishable under thisAct:%Provided that if such dfficer ,has reason to believe that a search warrant orauthorisation cannot be obtained without affording opportunity for the concea,mentof evidence or facility for the escape of an offender, he may enter and search suchbuilding, conveyance or enclosed place at any time between sunset and sunrise afterrecording the grounds of his belief.(2) ~hereaa officer takes down any information in writing under sub-section(I) or records $ro;nds for his belief under the proviso thereto. he shall withinseventy-two hours send a copy thereof to his immediate official superior,Power of seizure 43. Any offich of any of the departments mentioned in section 42 mayandarrest in publicplace (a) seize in any public place or in transit, any narcotic drug or psychotropic< . ,substance or controlled substance in respect of which he has redson to believean offence punishable under this Act has been coinmitted, and, along withsuch drug or substance, any animal or conveyance or article liable to confiscationunder this Act, any document or other article which he has reason to believemay furnish evidence of the commission of an offence punishable under thisAct or any document o: other article which may furnish evidence of holdingany illegally acquired property which is liable for seizure or freezing or forfeitureunder Chapter VA of this Act;(b) detain and search any person whom he has reason to believe to havecommitted an offence punishable under this Act. and if such person has anynarcotic drug or psychotropic substance or controlled substance in his possessionand such possession appears to him to be unlawful, arrest him and any otherperson in his company.Explanation.-For the purposes of this section, the expression "public place"includes any public conveyance, hotel, shop, or other place intended for use by. oraccessible to, the public.'.1!I

0~20011 Narcotic Drugs artd Psychotropic Substarrces (Anrertclntent)20. In section 44 of the principal Act, after the words "psychotropic substance", thewords "or controlled substance" shall be inserted.Amendment ofsection 44.21. In section 49 of the principal Act, after tl~e words "psychotropic substance", thewords "or controlled substance" shall be inserted.22. In section 50 of the principal Act, after sub-section (4), the following sub-secfionsshall be inserted, namely:-"(5) When an officer duly authorised under section 42 has reason to believethat it is not possible to take the person to be searched to the nearest Gazetted Officeror Mdgistrate without the possibility of the person to be searched parting withpossession of any narcotic drug or psychotropic substance, or.controlled substanceor article or tiocument, he may, instead of taking such person to the nearest GazettedOfficer or Magiqtrate, proceed to search the person as provided under section 100 of2 or 1974. the Code of Criminal Procedure, 1973.(6) After a search is conducted under sub-sectiod (3, the officer shall recordthe rcasons for such belief wl~icl~ necessitated such search and w\ithin seventy-twohours send a copy thereof to his imrncdiate official superior.".23. ~ftbr sectio~~ 50 of the principal Act, the following section shall be inserted,namely:-"50A. The Director General of Narcotics Control Bureau consdtubd undersub-section (3) of section 4 or any other officer authorised by him in this behalf, may,notwithstanding anything contained in this Act, undertake controlled delivery of\any consignment to-(a) any destination in India;(b) a foreign country, in consultation with the competent authority ofsuch foreign Gountry to which such consignment is destined, in such manneras may be prescribed.".24. In section 53 of the principal Act.--(a) in sub-section (I), for the words "or Border Security Force", the words "orany other department of the Central Government including para-military forces orarmed forces" seal1 be substituted;(b) in sub-section (2). after the word "excise", the words "or any otherdepartment" shall be inserted.25. For section 54 of the principal Act, the following section shall be substituted,namely:-L"54. In trials under this Act, it may be presumed, unless and until the contraryis proved, that the accused has committed an offence under this Act in respect of-(a) any narcotic drug or psychotropic substance or controlled substance;(6) any opium poppy, cannabis plant or coca plant growing on any landwhich he has cultivated;I(c) any apparatus specially designed or any group of utensils speciallyadopted for the manufacture of' any narcotic drug or psychotropic substance orcontrolled substance; or(d) any materials which have undergone any process towards themanufaci.!re of a narcotic drug or psychotropic substance or controlledsubstancc. or any residue left of the materials from which any narcotic drug'orpsychotropic substance or controlled substance has been manufactured,for the possession of which i~e fails to account satisfactorily.".Amendment ofsection 49.Amendment ofsection 50.Insertion of newsection 50A.Power to undertakecontrolleddelivery.An~endment ofsection 53.Substitution ofnew section forsecrion54.Presumptionfrom possessionof illicitarticles.II

Amendment ofsection 60.34 Narcdiic Drugs artd Psycltorropic Substarrces (Arrrertdnrertt) [ACT 926. In section 60 of the principal Act,-(a) for sub-sktion (I), the following sub-section shall be substituted, namely:-"(I) Whenever any offence punishable under this Act has been committed,tlie narcotlc drug, psychotropic substance, controlled substance, opium poppy,coca plant, cannabis plant, materials, apparatus and utensils in respect of whichor by means of which such offence has been,committd, sliall be liable toconfiscation.";(A) in sub-sections (2) and (3, after the words "psychotropic substance",wherever they occur, [lie words "or controlled shbstances" sliall be inserted.~mendment of 1 27. In section 61 of the principal Act, for the words "narcotic drug or psycliotropicsection 61. substance", tlie words "narcotic drug, psychotropic substance or controlled substance"sliall be substituted.Amendment ofsection62-Amendment ofsection 63.28. In section 62 of the principal Act, for the words "narcotic drug or psycliotropicsubstance", the words "narcotic drug, psychotropic substance or controlled substance"sliall be substituted.29. In section 63 of the principal Act,--(a) in sub-section (2), in the second proviso, after the words '~pschotropissubstance", the words, "controlled substance" shall be inserted;Substitution ofnew section forsection MA.Immunity frompmseculion toaddictsvolunteering forIrent mcnl.(b) sub-section (3) shall be omitted.30. For section 64A of the principal Act, the following sectioti shall bc substituted,namely:-,"64A. Any addict, wlio is charged with an offence punishable utider section 27or with offences involving small quantity of narcotic drugs or psychotropic substances,who voluntarily seeks to undergo medical treatment for de-addiction from a hospitalor an institution,maintaified'or recognised by the Government or a local authorityanil underg~such treatment shall not be liable to prosecution under section 27 OFunder any other'section for offenccs involving small quantity of narcotic drugs orpsychotropic substances:Provided that the said immunity from prosecution rnay be withdrawn if theaddict does not undergo tlie complete treatment for de-addiction.".Amendment of 31. In scclion 68A of thc principal Act, in sub-secdon (2),-section 68A.(i) in clause (a), for tlie word "five", (lie word "tcn" sllall be substituted;aA~nend~nent ofsection68B.(ii) after clause (c),(lie following clause sliall be inserted, na~rrely:-"(cc) every person who has been arrested or against whom a warrant orautliorisation of arrest has been issued for the co~n~nission of an offencepunishable under this Act with imprison~nent for a tertri of ten years or more,and every person who has been arrcsted or against whora a warrant orauthorisation of arrest has .been issued for the conimission of a si~iiilar offenceunder any correspo~iding law of any otlier country;";(iii) in clauses (4,(e) and 0, after llie word, brackets and letter "clause (c)",the words, brackets and letlers "or clause (cc)" shall be inserted.32. In section 68B of the principal Act, in clause (g), in sub-clause (i), for thc words"illicit traffic", the words "the contra~ent~n of any provisions of this Act" shall besubstituted.

OF 20011 Narcotic Dnigs attd Psycltotrogic Substances (Antettd(rtetrt) 35-I33. In section 68C of the principal Act, in sub-section (a), for the proviso, the following Amendrneilt ofproviso shall be substituted, namely:- section 68C. I"Provided that no property shall be forfeited under this Chapter if such propertywas acquhed, by a person to whom this Act applies, before a period of six yearsfrom the date he was arrested or against whom a warrant or autllorisation of arresthas been issued for the cornmission of an offence punishable under this Act or from 'the date the order or detention was issued, as the case may be.".34. In seclion 688 of the principal Act, for nib-section (I), the following sub-section Amendment ofshall be substituted, namely:- section 68E."(I) Every officer empowered under section 53 and every officer-in-charge ofa police station shall, on receipt of information is satisfied that any person to whomthis Chapter applies holds any illegally acquired property, he may, after recordingreasons for doing so, proceed to take all steps necessary for lracing and identifyingsuch property.".35. In section 68H of the principal Act, in sub-section (2). tllc following proviso Amendment ofshall be inserted at the end, namely:- section 68H., ,"Provided that no notice for forfeiture shall be served upon any person referredto in clause (cc) of sub-section (2) of sectione68A or relative of a person referred toin that clause or associate of a person referred to in Bat clause or holder of anyproperty which was at any time previously held by a person referred to in that clause."III36. In section 68-1 of the principal Act. after sub-section (3). the following proviso Amendment ofsllall be inserted at'the end, namely:- section 68-1."Provided that no illegally acquired property of any person who is referred toin clause (cc) of sub-section (2) of section 68A or relative of a person referred to inthat clause or associate of a person referred to in that clause or holder of any propertywhich was at any time previously held by a person referred tomin that clause shallstntld forfeited.".37. In sectih 68-0 of the principal Act, in sub-section (I), for the words "Anyperson aggrieved by an order of the competent authority", the words, brackets, figures andletter "Any officer r efed to in sub-section (I) of section 68E or any person aggrieved byan order of the competent authority" shall be substituted.38. After section 68Y of the principal Act, the following section 'shall be inserted,11atyely:-"68Z (I) Where the detention order of a detenu is set aside or withdrawn,properties seized or frozen under this Chapter shall stand released.(2) Where any person referred to in clause (a) or clause (b) or clause (cc) ofsub-section (2) of sectio~r 68A has been acquitted or discharged from the chargesunder this Act or any other corresponding law of any other country and the acquittalwas not appealed against or when appealed against, tllc appeal was disposed of as aconsequence ~f which such property could not be forfeited or warrant of arrest orautllorisation of arrest issued against such person has been withdrawn, then, propertyseized or frozen under this Chapter sllall stand released.".39. In section 76 of the principal Act, in sub-section (2). after clause (c), the followingclause shall be inserted. namely:-'(ca) the manner in w~ich "controlled delivery" under section 50A is to beundertaken; '.Amendment afsection 68-0.Insertion of newscction 682.Release of propertyin certnin .CBSES.Amendment ofsection 76.

36 I ntarcotic Drugs and*sycltotropic Substances (Anlendr~tertt) [~cr 9 020011~Atnendmcnl of 40. In section 77 of the principal Act, for the portion beginning with the words+ section~7."Every rule made under this Act" and ending with "shall be laid, as soon as may be, afterit is made or issued", the following shall be substituted, namely:-"Every rule made under this Act by thc Central Government and every notificationor order issued under clause (viia), clause (xi), clause (xxiiia) of section 2, section 3,section 7A. section 9A and clause (a) of section 27 sllall be laid, as soon as may, be.after it is made or issued".Applicatiot~ uf 41. (I) Notwithstanding anything contamed in sub-section (2) of scction 1, all casesthis Act to end- pcnding before the courts or under investigation at the commenccmcnt of this Act shall bei"g cases. disposed of in accordance with the provisions of.the principal Act as amended by this Actand accordingly, any person found guilty of any offence punishable under the principalAct, as it stood immediately before such commencement, shall be liablc for a punishmentwhich is lesser than the punishment for which he is otherwise liable at the date of thecommission of such offence:,Provided that nothing in this section shall apply to cases pending in appeal.(2) For the removal of doubts, it is hereby declared that no act or omission on thepart of any person shall be punishable as an offence which would not have been so punishableif this Act has not come into force.//

THE CHIT FUNDS (AMENDMENT) ACT9 2001No. 100~2081[9th May, 200 1 .]A11 Act to amend the Chit Funds Act, 1982. ,BE h cnacted by Parliament in the Fifty-second Year of the Republic of India &follows:-. IIIi1. (I) This Act may be called the Chit Funds (Amendment) Act, 2001. Shoa title and Icommence-I(2) It shall come into force on such date as the Central Gover~linent may, by ment.notification in the Official Gazette, appoint, and d,ifferent dates may be appointed forIdillercnt States.I40 of 1982. 2. In section 6 of the Chit Fsnds Act, 1982 (hereinalter referred to as the prii~cipal AmendmentAct), in sub-section (3), for the words "thirty per cent.", the words "forty per cent." shall besubstituted. '3. 111 section 13 of the principal Act,- AmendmentI of section 13. I(i) in sub-section (I), for the words "twenty-five thousand rupees", the wordsI"rupees one lakh" shall be substituted;

A~nesd~nentof section 20.(ii) in sub-section (2),-(A) in clause (a), for thc words "one lakh", the words "six lakhs" shall besubstituted;(B) in clause (hj, for the words "twenty-five thousand rupees", the words"rupees one lakk" shall be substituted.4. In section 20 of the principal Act, in sub-section (I), for clause (a), the followingclause shall bc substituted, namely:-"(a) dcposit in the name of thc RegistraF, an amount equal to,-(i) fifty per cent. of the chit amount in cash in an approved bank; and(ii) fifty per cent. of the chit amount in the form of bank guarantee from anapproved sank; or".

THE INSURANCE LAWS (TRANSFER OFEMERGENCY PROVISIONS) I4 BPEALBUSINESS ANDACT, 2001No. 11 OF 2001[9fh May. 2001.] ~An Act to repeal the Allianz Und Stuttgarter Life Insurance Bank (Transfer) Act,1950, the Life Insurance (Emergency Provisions) Act, 1956 and theGeneral Insurance (Emergency Provisions) Act, 197 1.BE it enacted by Parliament in the Fifty-second Year of the Republic of India as follows:-1. Th~s Act may be called the Insurance Laws (Transfer of Business and Emergency short title. .Provisions) Repeal Act, 2001.,1I2. The Allianz Und Slultgarler Life Insurance Bank (Transfer) Act, 1950 is hereby Repeal of AC~ II Irepealed. 62 of 1950.3. The Life Insl~rance (Emergency Provisions) Act, 1956 is hereby repealed. Repeal of Act 9of 1956.4. The General insurance (Emergency Provisions) Act, 1971 is hereby repealed. Repeal of AC~17 of 1971.

\THE COLONIAL PRISONERS REMOVAL (REPEAL) ACT, 2001No. 12 OF 20010An Act to repeal the Coloilial Prisoners Removal Act, 1884.19th May, 200 1 .]BE it enaclcd by Parliainent in the Fifty-second Year of die Republic .of 1dia asfollows:-short title.1. This Act may be called the Colonial Prisoners Re~novnl (Repeal), Act, 2001.Repen' of47 and 48 ,Vict.. C. 312. Tlie Colonial Prisoners ~eiloval Act, 1884 is liereby repealed.4 0.

No. 13 0~2001( [llrhMq,2001.]~ n ~ to cauthorise t pairnent and appropriationof certain sums from and out ofthe ConsolidatedFund of India for the services of the financial year 2001-02for the purposes of Railways.BE it enacted by Parliament in the Fifty-second Year of the Republic of lndia asfollows:-1. This'~ct may be called the Appropriation (Railways) No. 2 Act, 2001. Short title.2, From and out of the Consolidated Fund of lndia there may be paid and applied Issue of RS.sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate W3%?Z49voo05 of 2001.[inclusive of the sums specified in column 3 of t l Schedule ~ to the Appropriation (Railways)~\so~!da~~~Vote on Account Act, 20011 to the sum of sixty-six thousand and eighty-nine crores, twenty- Fund oftwo lakhs and forty-nine thousand rupees towards defraying the several charges which will for thecome in course of payment during the financial year 2001-02, in respect of the services financial yearrelating to ~ailwa~s specified in column 2 of the Schedule.2001 -02. 8IV. The sums authorised to be paid and applied from and out of the Consolidated Approprialion.Fund of India by this Act shall be appropriated for the services and purposes expressed inIthe Schedule in relation to the said year.r III1II11

Appropriatio~~ Railways (No. 2) %'-1-No.ofVote-Services and purposesRailway BoardMiscellaneous Expenditure(General)General Superintendence and Serviceson RailwaysRepairs and Maintenance of PermanentWay and WorksRepairs and Maintenance of MotivePowerRepairs and Maintenance ofCarriages and Wagons \ARepairs and Maintenance of Plantand EquipmentOperating Expenses-RollingStock and EquipmentOperating Expenses-Trafficoperating Expenses-FuelStaff Welfare and AmenitiesMiscellar~eous Working ExpensesPtovident Fund, Pehsion and ollierRetirement BenefitsAppropriation to FundsDividend to General Revenues, Repaymentof loans taken from General Revenuesand Amortization of Over CapitalizationAssets-Acquisition, Constructionand Replacement-RevenueOther Expe~zdi t ureCapitalRailway FundsTWE SCHEDULE(See sections 2 and 3)3Sums not exceedingCharged on thRs. Rs. Rs.64,28,15.000 .. 64,28,15,0001 89,12,85,000 . . 189,12,85,000

THE FINANCE ACT, 2001ARRANGEMENT OF SECTIONS\SECTIONSI. Short title and commencement.CHAWER I1 \*Iurn w>&E-Tr\x2. Income-tax. iCHAPTER I11 .s\DUumTrnhrconte-tux3. Amendment of section 2.4. Amendment ofsection 9.5. An~endment of section 10.6. Amendment ofsection 10A.?7. Amendment of section 1 OD.8. lnsertion of new section 10BB.9. Amendment ofsection 11.10. Amendmentofsection 12A. \11. Insertion of new sectioh 14A.12. Amendment ofsection IG.13. Amendment of section 17. . I 114. Substitution of new section for section 23.15. Substilution of new section for seclion 24.16. Amendment ofsection 25.17. Ameridnient ofsection 25A.18. lnsertion of new section 25AA.19.' Amendment ofsection 25B.20. Amendment of section 27. j21. Amendment of section 32. \22. Amendment ofsection 33AB.23. Amendment ofsectioh 35.24. lnsertion of new section 35DDA.25. Amendment ofsection 36.26., Amendment of section 43. . P27. Amendment ofsection 438.28. Amendment ofsectio~i 44AB.29. Amendment of section 47.30. Amendment ofseclio1149.31. Aniendme~lt ofsection 54EC.32. lnsertion of new section 54ED.33. Amendment ofsection 54H.43II

44 Arrangemerit oflectiorrrSEC~IONS34. Amendment of section 55.35. Amendment ofsection 72A.36. Amendment ofsection 80CCC.37. Amendment of section 80D.38. Amendment ofsection 80DD.39. Amendment ofsection 80G.40. Amendment ofsection 80GG.41. Amendment ofsection 80HHC.42. Amendment ofsection 801-ME.43. Amendment ofsection 8OHHF.44. Amendment ofsection 80-IA.45. Amendment ofsection 80-1B.46. Alnendment of sectbn 80L.47. Amendment of section 88.48. Amendment ofsection 90.49. Substitution ofnew sections for section 92.SO. Amendment of section 94.5 1. Amendment of section 1 15AB.52. Substitution ofnew section for section 115AC.53. Amendment ofsection I 15ACA.54. Amendment ofsection 1 I5RB.55. Amendment ofsection I 15-0.56. Amendment ofsection I 15P.57. Amendment ofsection I 15R.58. Amendment of section 115s.59. Amendment of section 139.60. Amendment of section 13912.61. Amendment of section 14012.52, Amendmen' of section 143.63. Amendment ofsection 149.64. Amendment of section 153.65. Amendment of section 154.66. Amendment ofsection 158B:67. Amendment of section 158BFA.68.- Amendment of section 192.69. Amondment ofsection 19412.70. Amendment of section 194B.7 1. Insertion ofnew section 194H.72. Amendment of section 196C.73. Amendment ofsection 197.74. ~mendment of section 20 1.75. Amendment ofsection 206C.76. Amendment ofsection 220.77. Omission ofsection 23014.78. Amendment of section 234A.79. Amendment ofsection 2348.80. Amendment of section 234C.81. Orlkission oi'seclion 24 I .82. Amendment ofsection 244A.83. Amendnlent of section 25 1.84. Amendment ofsection 254:85. A~nenciment of section 264.86. Amendment of section 27 1.87. Amendment ofsection 27 1A.

SECTIONS88. Insertion of new section 27 1 AA.89. !nsertion of new scction 27 1 BA.90. Amendment of section 27 IF.91. Insertion ofnew section 27 l G.92. Amendment ofsection 272A.93. Amendment of section 272BB.W. Amendment of section 273B.95. Amendment of Secotid Schedule.%. Amendment of section 17.97. Amendment of section 17A.98. Amendment of section 17B.99. Amendment of section 3 1.100. Amendment ofsection 34A.Wealth-taxExpenditure-tax101. Amendment ofsection 14 ofAct 35 of 1987.CHAPTER rvCustoms102. Amendment of section 27A.103. Amendment of section 28.104. ~mendment of section 2 8 ~ ~ .105. Amendment ofsection 28AB.106. Amendment of section 6 1.107. Amendment ofsection 112.108. Amendment ofsection 1 14.109. Amendment of section 128. I110. Amendment of section 128A.111. Amendment ofsection 129D.1 12. Amendment of section 129E.113. Insertion of lrew section 159A. /114. Valjdation ofcertain action taken.115. Amendment of notifications issued under section 25 of the Customs Act.Ctrstoms Tart@\m116. Amendment of section 3.117. Amendment ofsection 8B.l 18. Amendment ofsection 9A.1 19. Amendment of First Schedule.120. Amendment of section 3.121. Omission of section 3A.122. Amendnient of section 5A.Excise

46 Arrnngenrenl of Sectiort.~SECTIONS123. Amendment of section I I A.124. Amendment of section I I AA.125. Amendment of section 1 I AB.J26, Amendment of section I I BB.127. Amendment of section 35.128. Amendment of section 35A.* 129. Amendment of section 358.130. Amendment ofsection 35F.131. Insertion of new section 38A.I132. Validation of certain action taken.133. Validation of certain exemption given to polytan in powder or granule form.Central Excise Tartfl134. Amendment of Act 5 of 1986./ 135. Amendment of Act 58 of 1957.136. National Calamity Contingent duty.SERMCE TM137. Amendment of Act 32 of 1994.MISCELLANEOUS138. Amendment of Act 6 of 1898.139. Amendmpnt ofsection 14 of Act 74 df 1956.140. Omission of section 55 of Act 6 1 of I98 1.4 ! ' 141. Omission ofsection 48 ofActJ3 of 1987..": .. 142. Omission ofsection 50 of Act 39 of 1989.TI-IE FIRST SCHEDULE.TIIE SECOND SCI-IEDULE. 'THE THIRD SCHEDULE.1 -'.THE FOURTH SCHEDULE.\b+,'I1 IE FIFI'H SCHEDULE.THE SIXTH SCHEDULE.TIIE SEVENIT1 SCHEDULE.THE EIGHTH SCI-IEDULE.

THE FINANCE ACT, 20011IPi/ itII[I lrh M&, 22001.1 i,An Act to give effect to the frnan'?iai of the central Government for I. the financial year 2001 -2002.BE it enacted by Parliament in\the Fifty-second Year of the Republic of India as fyl1ows:-CHAPTER IPRELIMINARY1. (I) This Act may be called the Finance Act, 2001. Short title andcOmmmccmcnt(2) Save as otherwise provided in this Act, sections 2 to 101 shall be deemed to havecome into force on the 1st day of April, 20Mt.III2. (I) Subject to the provisions of sub-sections (2) and (3), for the assessnlent yearcommencing on the 1st day of April, 2001, income-tiix shall be charged at the rates specifiedin Part 1 of the First Schedule and such tax as reduced by the rebate of income-tax c culatedunder Chapter VIII-A of the Income-tax Act, 1961 (hereinafter referred to as the "r' ncometaxAct) shall be increased,-r'bJ(a) in the cases to which ~ar&qa~l$~~, B, C and D of that Part apply, by asurcharge for purposes of the Union; aridi

(h) in the cases to wlrich Paragraph E of that Part applies, by a surcharge,calculated in each case in the manner provided therein.(2) In the cases to which Paragraph A of Part I of the First Schedule applies, where theassessee has, in the previous year, any net agricultural income exceeding six hundred rupees,in addition to total income, and the total incoMe exceeds fifty thousand rupees, then,-(a) the net agricultural income shall be taken into account, in the manner providedin clause (6)[that is to say, as if the net agricultural income were comprised in thetotal incqme alter the first fifly thousand rupees of the total income but-without beingliable to tax]. only for the purpose of charging income-tax in respect of the totalincome; and(6) the income-tax chargeable shall be calculated as follows:-(i) the total income and the net agricultural income shall be aggregatedand the amount of income-tax shall be determined in respect of the aggregateincome at the rates specified in the said Paragraph A, as ifsuch aggregate incomewere the total income;(it') the net agricultural income shall be idcreased by a sum of fifty thousandrupees, and the amount of income-tax shall be determined In respect of thenetagricultural illcome as so increased at the rates specified in the said ParagraphA, as if the net agricultural income as so increased were the total income;(iii) the amount of income-tax determined in accordance with sub-clause(i) shall be reduced by the amount of income-tax determined in accordancewith sub-clause (ii) and the sum so arrived at shall be the income-tax in respect- of the total income:Provided that the amount of income-tax so arrived at, as reduced by the amount ofrebate of income-tax calculated under Chapter VIII-A, shall be increased by a surcharge forpurposes of the Union calculated in each case in the manner provided in that Paragraph andthe sum so arrived at shall be the income-tax in respect ofthe total income.(3) In cases to which the provisions of Chapter XI1 or Chapter XII-A or sub-section(IA) of section I61 or section 164 or section 164A or section 167B of the Income-tax Actapply, the tax chargeable shall be determined as provided in that Chapter or that section,and with reference, to the rates imposed by sub-section (I) or the rates as specified in thatChapter or section, as the case may be:Proyided that the amount of income-tax computed in accordance with the provisionsof sections 1 12.a11d 1 13 shall be increased by a surcharge for purposes of the Union orsurcharge as [;rovided in Paragraph A, B, C, D or E, as the case may be, of Part I of the FirstSchedule:Provided further that in respect of any income chargeable to tax under sections 1 154*I 15AI3,115AC, 1 I SACA, I 15AD, 1 15B, 1 15BB, 1 I SBBA, I 15E and I 15JB ofthe IncometaxAct, the amount of income-tax cornputed under this sub-section shall be increased,-)(a) by a surcharge for purposes of the Union, calculated,-(;) in the case of a co-operative society, a firm and a local authority, at therate of twelve per cent. of such income-tax; 4'(ii) in ihe case of a person other than a company, a co-operative society,a firm and a local authority,-(A) at the rate of twelve per cent. of such income-tax where the totalincome exceeds sixty thousand rupees but does not exceed one lakh fiftytl~ousand rupees; or(B) at the rate of seventeen per cent. of such income-tax where the totalkcome exceebs one lakh fifty thousand rupees; and ,

or:2001] Finance 4 9(b) by a surcharge calculated at the rate of thirteen per cent. of such income-tax inthe case of a domestic company.(4) In cases in which tax has to be charged and paid under section 115-0 or sectionI 15K or section I I5U of the Income-tax Act, the tax shall be charged and paid at the rate asspecified in those sections and shall be increased by a surcharge for purposes of the Union,calculated at the rate of two per cent. of such tax:Provided that no surcharge shall be payable by a foreign company.(5) In cases in which tax lias to be deducted under sections 193, 194, 194A, 194B,194BB, 194D and 195 of the Incomertax Act, at the rates in force, the deduction shall bemade at the rates specified in Part 11 of the First Schedule and shall be increased by asurcharge for purposes of the Union, calculated in each case in the manner provided therein.(6) In cases in which tax'has to be deducted under sections 194C, 194E, 194EE,194F, 194G, 194H, 194-1,194J, 194K, 194L, 196A, 196B, 196C and 196D of the IncometaxAct, the deduction shall be made at the rates specified in those sections and shall beincreased by a surcharge for purposes of the Uniori, calculated at the rate of two per cent.of such tax:Provided that ncrsurcharge shall be payable by a foreign company.* (7) In cases in which tax has to be collected under the proviso to section 1948 orunder section 206C of the Income-tax Act, the collection shall be made at the rates specified' in that section or at the rates specified in Part I1 of the First Schedule, as the case may be,and shall be increased, by a surcharge for purposes of the Union, calculated in each case inthec manner provided therein.(8) Subject to the provisions of sub-section (9), in cases in which income-tax has tobe charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section175 or sub-section (2) of section 176, of the Income-tax Act or deducted under section 192of the said Act from income chargeable under the head "Salaries" or in which the "advancetax" payable under Chapter XVII-C of the said Act has to be computed, at the rate or ratesin force, such income-tax or, as the case lnay be, "advance tax" shall be so charged, deductedorlcomputed at the rate or rates specified in Part 111 of the First Schedule and such tax asreduced by the rebate of income-tax calculated under Chapter VIII-A of thesaid Act shallbe increased fgr purposes of the Union, calculated in each case in the manner-providedtherein: ' \. Provided that in cases to which the provisions of Chapter XI1 or Chapter XII-A orsectibn 1 15f~ or sub-section (IA) of section 161 or section 164 or section 164A or section167B of the lncome-tax Act apply, "advance tax" shall be computed with reference to therates imposed by thb'sub-section or the rates as specified in that Chapter or section, as thecase may be:Provided further that the amount of income-tax computed in accordance with theprovisions of sections I 12 and 1 13 of the Income-tax Act shall be increased by a surchargefor purposes of the Union as provided in Paragraph A, B, C, Dor E, as the case may be, ofPart I11 of the First Schedule:Provided also that in respect of any income chargeable to tax under sections 115A,115AB, I15AC, I UACA, 115AD, 1 15B, I ISBB, 1 ISBBA, 1 I5E and 115JB ofthe IncometaxAct, "advance tax" computed under the first proviso shall be increased by a surchargeTor purposes of !he Union, calculated at the rate of two per cent. of such tax:, Provided that no surcharge shall be payable by a foreign company.(9) In cases to which Paragraph A of Part 111 of the First Schedule applies, where theassessee has, in the previous-year or, if by virtue of any provision of the Income-tax Act,income-tax is to be charged in respect of the income of a period other than the previousyear, in such other period, any net agricultural income exceeding five thousand rupees, inaddition to total income and the total income exceeds fifty thousand rupees, then, in charging

5 0 Finance [ACI 14\\income-tax under sub-section (2) of section 174 or section ,175 or sub-section (2) of section '176 of the said Act or in computing the "advance tax" payable under Chapter XVII-C of thesaid Act, at the rate or rates in force,-(a) the netagricultural income shall be taken into account, in the manner provided *in clause(b) [that is to say, as if the net agricultural income were comprised irr the totalincome afkerthe first 'fitly thousand mpeesof the total income but without being liableto tax], only for the purpose of charging or computing such income-tax or, as the casemay be, "advance tax" in respect of the total income; and(b) such income-tax or, as the case may be, "advance tax" shall be so charged orc6mputed as follows:-L(i) the to@ income and the net agricultural income shall be aggregated andthe amount of income-tax or "advance tax" shall be determined in respect of theaggregate income at the rates specified in tlie said Paragraph A, as if suchaggregate income were the total income;(ii) the net agricultural income shall be increased by a sum of fifty thousandrupees, and the amount of income-tax or "advance tax" shall be determined inrespect of the net agricultural income as so increased at the rates specified in thesaid Paragraph A, as if the net agricultural income were the total income;(iii) the amouilt of income-tax or "advance tax" determined in accordancewith sub-clause (9 shall be reduced by the amount of inconie-tax or, as the casemay be, "advance tax" determined in accordance with sub-clause (ii) and the'sum so arrived at shall be the income-tax or, as the case may be, "advance tax" inrespect of the total income:Provided that the amount bf income-tax or "advance tax" so arrived at, as reduced bythe rebate of income-tax calculated under Chapter VIII-A of the said Act, shall be increasedby a surcharge for purposes of the Union, calculated in each case in the manner providedtherein.(10) For the purposes of this section and the ~irst Schedule,-(a)"domestic company" means an lndihn company or any other company which,in respect of its income liable to income-tax under the Income-tax Act for theassessment year commencing on the 1st day of April, 2001, has made the prescribedarrangements for the declaration and payment within India'ofthe dividends (includingdividends on preference shares) payable out of such income;(b) "insurance .commission" means any remuneration or reward, whether byway of commission or otherwise, for soliciting or procuring insurance business(including business relating to the continuance,'renewal or revival of policies ofinsurance);(c) "net agricultural income", in relation to a person, means the total amount of*agricultural income, fqom whatever source derived, of that person computed inaccordance with the rules contained in Part IV of the First Schedule;(4 all other words and expressions used in this section and in the First Schedulebut not defined in this sub-section and defined in the Income-tax Act shall have themeanings respectively assigned to them in that Act.CHAPTER 111Amendment ofsection 2. .3. In section 2 of the Income-tax Act,-(a) afker clause (It), the following clause shall be inserted with effect from the, l st day of June, 200 I, namely:-

'(12A) "books or books of account" i~lcludes ledgers, day-books, cashbooks, account-books and other books, whether kcpt in the written form or asprint-outs.of data stored in a floppy, disc, tape or any other form of electromagneticdata storage device;';(b) aiter clause (22A), the following clause shall be inserted wit11 effect from the1 st day 'of ~une, 2001, namely:-'(22AA) "document" includes an electronic record as defined in clause ( r)2 I of 2000. of sub-section (I) of section 2 ofthe Information Technology Act, 2000;';(c) in clause (24), in subclause (ix), the following &planarion shall be insertedwith effect from the 1st day of April, 2002, namely:-LExplanatiori.-For the puqioses of tllis sub-clause,-(i) "lottery" includes winnings from prizes awarded to any person by draw,of lots or by chance or in any other manner whatsoever, under any scheme orarrangement by whatever name called;(ii) "card game and other game of any sort" includes any game show, anentertainment programme on television or electronic mode, in which peoplecompete to win prizes or any other similar game;';(d) after clause (28B), the following clause sllall be inserted with effect fromthe I st day of April, 2002, namely:-'(28BB) "insurer" means an insurer, being an Indian insurance company,4 or 1938. as defined under clause (7A) of section 2 of the I~~surance~Act, 1938, which hasbeen granted a certificate of registrationunder section 3 of that Act;'.\4. In section 9 of the Income-tax Act, in sub-section (I), in clause (vr), in Explarlarion2, with effect from the 1st day of April, 2002,-(i) afler clause (iv), the following clause shall be inserted, namely:-'!(ha) the use or right to use any industrial, commercial or scientificequipment but not including the amounts referred to in section 4488;";(ii) in clause (vi), for the words, brackets and figures "sub-clauses (i) to (v)", thewords, brackets, figures and letter "sub-clauses (i) to (iv), (iva) and (v)" shall besubstituted. .5. In section 10 of the Income-tax Act,-(a) in clause (lac),-(i) afler sub-clause (vii), the following sub-clause shall be inserted,nanle1y:-"(viia) any State Government; or";(ii) after sub-clause (viia) as' so inserted, the follo.wing sub-clause shallbe inserted with effect from the l st day of April, 2002, namely:-"(viib) the Central Government; or"; .(6) in clause (15), with effect froin the 1st day of April, 2002,-t(i) in sub-clause (iv),--,(A) for item (a), the following item shall be substituted, namely:-"(a) by Government or a local authority on moneys borrowedby it before the 1st day of June, 2001 from, or debts owed by itI before the 1st day of June, 2001 to, sources outside India;:';-(B) in item (b), for the words "a loan agreement entered into withany such financial institutioli", the words, figures and letters "a loanagreement entered into before thc 1st day of June, 2001 with any suchfinancial institution" shall be substituted;Anlendment ofsection 9.Amendment ofsection 10.'I

"Finance(C) in item (c), foqthe words "moneys borrowed or debt incurred byit", the words, figures and letters "moneys borrowed or debt incurred by it* before the 1st day of June, 2001" shall be substituted;(D) in items (d) and (e), for the words "any moneys borrowed by itfrom sources outside India", the words, figures and letters "any moneysborrowed by it from sources outside India before the 1st day of June,2001" shall be substituted;(E) in item (n, for the words "a loan agreement approved by theCentral Government", the words, figures and letters "a loan agreementapprcved by the Central Government before the I st day of June, 2001"shall be substituted;(ii) for Erplanation IA to sub-clause (iv), the following fiplan~tio,tshall be substituted, namely:- ,'Explanation 1A.-For the purposes of this sub-clause, theexpression "interest" shall not include interest paid on delayed paymentof loan or on default if it is in excess of two per cent. per annum over therate of interest payable in terms of such loan.';(c) in clause (23AAB), with effect from the 1st day of April, 2002,-(i) in the opening portion, for the words "under a pens;lon scheme", thewords "or any other insurer under a pension scheme" shall be substituted;(it] in sub-clause (ii), after the words "the Controller of Insurance", thewords, brackets and figures "or the Insurance Regulatory and DevelopmentAuthority established under sub-section (I) of section 3 of the Insurance~egulatory and Development Authoritypct, 1999, as the case may be" sl~all be.inserted;(4 after clause (23BBC), the following clauses shall be inserted, namely:-'(23BBD) any income of the secretariat of the Asian Organisation of theSupreme Audit lnstitutions registered as "ASOSAI-SECRETARIAT" under theSocieties Registration Act, 1860 for three previous years relevant to theassessment years beginning on the 1st day of April, 2001 and ending on the 3 1 stday of March, 2004;,(23BBE) any income of the Insurance Regulatory and DevelopmentAuthority established under sub-section (I) of section 3 of the InsuranceRegulatory and bevelopment Authority Act, 1999;';(e) in clause (230,-\ (a) in the third proviso,-(i) in clause (a), after the words "the objects for which it iseskblished", the words, figures and letters "and in a case where more thantwepy-five per cent. of its income is accumulated on or after the 1st day ofApri42001, the period of the accumulation ofthe amount exceeding twentyfiveper cent. of its income shall in no case exceed five years" shall beinserted with effect from the 1 st day of April, 2002;(ii)>in clause (b),-(A) after sub-clause (i), the following sub-clause shall be,- inserted, namely:-"(ia) any asset, being equity shares ofa public company,held by any university or other educational institution or anyhospital or other medical institution where such assets form, part of the corpus of any university or other educationalinstitutionor any hospital or other medical institution as onthe 1st day of June, 1998;";

0~2001] .i Finance 53(B) in sub-clause (iii), atler the word, brackets and figure "subclause(i)", the words, brackets, figure and letter "and sub-clause(ia)" shall be inserted;(6) after the eighth proviso, the following proviso shall be inserted witheffect from the 1st day of April, 2002, namely:-"Provided also that where the total receipts of the fbnd or institutionreferred to in sub-clause (iv) or of any trust or institution refe~ed to insub-clause (v) or ofany university or other educational institution referredto in sub-clause (vi) or.of any hospital or other institution referred to insub-clause (via) exceed one crore rupees in any preceding year, the fundor trust or institution or University or other educational institution orhospital or other institution, as the case may be, shall-(i) publish its acco~lnts in a local newspaper; and(ii) furnish along with the application prescribed in the first provisoto this clause, the copy of the local newspaper in, which such accountshave been published;";V) in cbuse (23FB),-(a) the Explanalion shall be numbered as Explanation I thereof, and inExplanation 1 as so numbered, in clause (b), for sub-clause (i), the followingIsub-clause shall be substituted. namely:- ,F16 of 1908."(i) operating under a trust deed registered under the provisions ofIthe Registration Act, 1908 or operating as a venture capital scheme madeby the Unit Trust of India established under the Unit Trust of India Act,I52 of 1963. 1963;"; ,(6) after Explanation 1 as so numbered, the following Explanation shallbe inserted, namely:-"Explanation 2.-For the removal of doubts, it is hereby declaredthat the income of a venture capital company or venture capital fundshall continue to be exempt ifthe shares of the venture capital undertaking,in which the venture capital company or venture capital fund has madethe initial investment, are subsequently listed in a recognised stockexchange in India;";(g) in clause (23G), with effect fiom the 1st day of April, 2002*-(a) after the words "an infrastructure capital fund or an inftastnacturecapital company", the words "or a co-operative bank" shall be inserted;i(b) for the words, brackets and figures "any enterprise wholly engagedin the business of (i) developing, (Ii) maintaining and operating, or (iii)developing, maintaining and operating any intiaspructure facility", the words,brackets, figures and letters "any enterprise or unde*ing wholly engaged inthe business referred to in sub-section (4) of section 80rIA or a housing projectreferred to in sub-section (10) of section 80-18" shall be substituted;(c) in Explanation 1 ,-(i) clause (c) shall be omitted;(it) after clause (4, the following clauses shall be inserted, namely:-'(e) "co-operative bank" shall have the meaning assigned to itin clause (dd) of section 2 of the Deposit Insurance and Credit47of1%1. Guarantee Corporation Act, 196 1 ;, V) "interest" includes any fee or commission received by afmancial institution for giving any guarantee to, or enhancing creditI

in respect of, an enterprise which has been approved by the CentralGovernment for the purposes of this clause.';Amend~nent ofsection IOA.Aniendnient ofsectioli 10B.(A) in clause (33), after sub-clause (iii), the following proviso shall be insertedand shall be deemed to have been inserted with eflect from the 1st day of April, 2000,namely:-"Provided that this clause shall not apply to any income arising fromtransfer of units of the Unit Trust of India or of a mutual fund, as the case maybe.".6. In section i OA of the Income-tax Act,--(a) in sub-section (I),-(i) in thesecond proviso, for the words "undertaking was first set up", thewords "undertaking began to manufacture or produce such articles or things orcomputer software" shall be substituted;(ii) the third proviso shall be omitted with effect from the I st day of April,' 2002;(6) for sub-section (4), the following sub-section shall be substituted, namely:-"(4) For the purposes of sub-section (I), the profits derived from exportof articles or things or computer software shall be the amount which bears tothe profits of the business of the undertaking, the same proportion as the exportturnover in respect of such articles or things or computer software bears to thetotal turnover of the business carried on by the undertaking.";(c) after sub-section (9),-(i) below Explanation I, the following proviso shall be insert*, namely:-"Provided that nothing contained in this Explanation shall apply toany change in the shareholding of the compnay as a result of-(a) its becoming a company in which the public are substantiallyinterested; or(b) disinvestment of its equity shares by any venture capitalcompany or venture capital fund.";(ii) in Explanation 2, in clause (iv), for the words'in respect of export",the words "in respect of export by the undertaking" shall be substituted;(iii) after Explanation 2, the following Ejrplanation shall be inserted atthe end, namely:-"Explanation 3.-For the removal of doubts, it is hereby declaredthat the profits and gains derived from on site development of computersoftware (including services for development of software) outside lhdiashall be deemed to be the profits and gains derived from the export ofcomputer sortware outside India.".7. In section I OB of the Income-tax Act,-(a) in sub-section (I), the second proviso shall be omitted with effect from the.]st day of April, 2002;(bj for sub-section (4), tlie following sub-section shall be substituted, namely:-"(4) For the purposes of sub-section (I), the profits derived from exportof articles or things or computer software shall be the amount which bears tothe profits of the business of the undertaking, the same proportion as the exportturnover in respect of such articles or things or computer software bears to thetotal turnover of tfie business carried on by the undertaking.";(c) after sub-section (9),-

or2001] Finaltce 5 5(i) below Explanation I, thetfollowing proviso shall be inserted, namely:-"Provided that nothing contained in this Ejcplanation shall apply toany change in the shareholding of the company as a result of-(a) its becoming a company in which the public aresubstantially interested; or(h) disinvestment of its equity shares by any venture capitalcompany or venture capital fund.";(ii) in Explanation 2, in clause (iio, for the words "in respect of export",the words "in respect of export by the undertaking" shall be substituted;(iii) afler Explanation 2, the following Explanation shall be inserted atthe end, namely:-"Explarration 3.-For the removal of doubts, it is hereby declaredthat the profits and gains derived froin on site development of computersoflware (including services for development of sohare) outside Indiashall be deemed to be the profits and gains derived from the export ofcomputer software outside India.".8. Afler section 10B of the Income-tax Act, the following section shall be inserted Insertion ofnewand shall be deemed to have been inserted with effect from the 1st day of April, 1994, Section IoBnamely:-'IOBB. The profits and gains derived by an undertaking from the production of Meaning ofconlputer programmes under section 1 OB, as it stood prior to its substitution by section WmPuterprogrammes in' 7 of the Finance Act, 2000, shall be construed as if for the words "computer ,,in cses. iprogrammes", the words "computer programmes or processing or management ofIIelectro~~ic data" had been substituted in that section.'.9. In section I I of the Income-tax Act, in sub-section (2), afler the prbviso, the Amendment offollowing proviso shall be inserted with effect from the 1st day of April, 2002, namely:- 11*'Provided further that in respect of any income accumulated or set apart on oraRer the 1st day of April, 2001, the provisions of this sub-section shall have effect asif for the words "ten years" at both the places where they occur, the words "fiveyears" had been substituted.'.10. In section 12A of theJncome-tax Act, afler clause (b), the following clause shall Amendment ofbe inserted with effect from the 1st day of April, 2002, namely:-section IZA."(c) whore the total income of the trust or institution as computed under thisAct witllout givini bffect to the provisions of sections 1 1 and 12 exceeds one crore\rupees in any previous year, the trust or institution-(i) publishes its accounts in a local newspaper, before the due date forfuqishing the return of income under sub-section (4A) of section 139; and(ii) furnishes a copy of such newspaper along with su,ch return.".11. Afler section 14 of the Income-tax Act, the following section shall be inserted and Insertion ofsllall be deemed to have been inserted with effect from the I st day of April, 1962, namely:-"144. For the purposes of computing the total income under this Chapter, no ~ipenditurededuction shall be allowed in respect of expenditure incurred by the assessee in ~~~~~t~relation to income which does not form part of the total income under this Act.". in,,, notincludible intotal income12. In section 16 of the Income-tax Act, for clauses (i) and (ii), the following clauses ~ ~ ~ n d of ~ e n tsection 16.shall be substituted with effect from the 1st day of April, 2002,,nameIy:-"(i) in the case of an assessee whose income from salary, before allowing adeduction under this clause,-II,III

FinanceAmendment ofsection 17.Substitution ofnew section forsection 23.Annual valuehowdetermined.(A) doe; not exceed one lakh fifty thousand rupees, a deduction of a sumequal to thirty-three and one-third per Cent. of the salary or thirty thousandrupees, whicheyer is less;

01;2001] Finance 5 7taxes was incurred by the owner according to the method of accounting regularlyemployed by him) ill determining the annual value ofthe property of that previous yearin which such taxes are actually paid by him.Explanation.-For the purposes of clause (b) or clause (c) of this hb-section,the amount ofactual rent received or receivable by the owner shall not include, subjectto such rules as may be made in this behalf, the amount of rent which the owner cannotrealise.(2) Where the property consists of a house or part of a house which-or(a) is in the occupation of the owner for the purposes of his own residence;(b) cannot actually be occupied by the owner by reason of the fact thatowing to his employment, business or profession carried onat any other place,he has to reside at that other place in a building not belonging to him,the annual value of such house or part of the house shall be taken to be nil.(3) The provisions of sub-section (2) shall not apply if-(a) the house or part of the house is actually let during the whole or anypart of the previous year; or(b) any other benefit therefrom is derived by the owner.(4) Where the property referred to in sub-section (2) consists of more than onehouse-(a) the provisions of that sub-section shall apply only in respect of one ofsuch houses, which the assessee may, at his option, specify in this behalfi(b) the annual value of the house or houses, other than the house inrespect of which the assessee has exercised an option under clause (a), shall bedetermined under sub-section (I) as if such house or houses had been let.".15. For section 24 of the Income-tax Act; the following~section shall be substituted Substitution ofwit11 effect from the 1st day of ~ ~ril, 2002, namely:- new section forsection 24.'24. Income chargeable under the head "Income from house property" shall be Deductionsfrom incomecomputed after making the following deductions, namely:-from house .(a) a sum equal to thirty per cent. of the annual value;property.(b] whew the property has been acquired, constructed, repaired, renewedor reconstructed with borrowed capital, the amount of any interest payable onsuch capital:Provided that in'respect of property referred to in sub-section (2) of section23, the amount of deduction shall not exceed thirty thousand rupees:Provided further that where the property referred to in the first proviso isacquired or constructed with capital borrowed on or after the 1st day of Anril,1999 and such acquisition or construction is completed before the 1st day ofApril, 2003, the amount of deduction under this clause shall not exceed one lakhfitty thousand rupees.Erp1anation.-Where the property has been acquired or constructedwith borrowed capital, the interest, ifany, payable on such capitalborrowed forthe period prior to the previous year in which the property has been acquired orconstructed, as reduced by any part thereof allowed as deduction under anyother provision of this Act, shall be deducted under this clause in equalinstalments for the said previous year and for each of the four immediatelysucceeding previous years.'.16. In section 25 of the Income-tax Act, the words "annual charge or" shall be omitted Amendment ofwith effect from the I st day 6f April, 2002. section 25.

58 Fir~atice [ACT 14~ 1Amendment of 17. In section 25A of tlle Income-tax Act, with effect from the 1 st day of April, 2002,-section 25A.(a) alter the words, brackets and figures "under clause (x) of sub-section (I) ofsection 24", the words and figures "as it stood immediately before its substitution bythe Finance Act, 200 1" sllall be inserted;(b) after the words and figures "under section 23 or section 24", the words andfigures "as it stood immediately before its substitution by the Finance Act, 200 1" shalltbe inserted.Insertion ofnew25AA.Unrealised rentreceivcdsubseq~ently tobe charged toincome-tax.18. After, section 25A of the Income-tax Act, the following section shall be insertedwith effect1 from the 1st day of April, 2002, namely:-. '25AA. Where the assessce cannot realise rent from a property let to a tenantand subsequently the assessee has realised any amount in respect of such rent, theamount so realised shall be deemed to be income chargeable under the head "Incomefrom house property" and accordingly charged to income-tax as the income of thatprevious year in which such rent is realised whether or not the assessee is the ownerof that property in that previous year.'.nmendmcnt of 19. In section 25B of the Income-tax Act, for the words "a sum equal to one-fourth ofse#ion 2se. such amount for repairs of, and collection of rent from, the property", the words "a sum equalto thirty per cent. of such amount" shall be substituted with effect from the 1 st day of April,2002.Amendment of 20. In section 27 ofthe Income-tax Act, clauses (iv) and (v) shall be omitted with effectsection 27. from the 1 st day of April, 2002.Amendment of , 21. In section 32 ofthe Income-tax Act, with effect fro111 the 1st day of April, 2002,-section 32.(a) in sub-section (I), in clause (ii),-'(A) in the first proviso, in clause (a), after the figures, letters and woi-ds"28th day of February, 1975", the words, figures and letters "but before the I stday of April, 200 I" shall be inserted;(B) alter Explanatiort 4, the following Explanation shall be inserted,\namely:-"Explana~ion 5.-For the removal of doubts, it is hereby declaredtilit the provisions of this sub-section shall apply whether or not theassessee has claimed the deduction in respect ofdepreciation in computingihis total income;";Amendment ofsection 33AL3.(6) for sub-sectioa (3, the following sub-section shall be substituted, namely:-''(2) Where, in the assess~nent of the assessee, full effect cannot be given, to any allowance under sub-section (I) in any previous year, owing to therebeing no profits or gains chargeable for that previous year, or owing to theor gains chargeable being less than the allowance, then, subject to thei provisions of sub-section (2) ofsection 72 and sub-section (3) of section 73, theallowance or the part of the allowance to which eflect has not been given, as thecase may be, shall be added to the amount of the allowance for depreciation forthe following previous year and deemed to be part of that allowance, or if thereis no such allowance for that previous year, be deemed to be the allowance for'that previous year, and so on for the succeeding previous years.".$Z.'ln section 37AB of the Income-tax Act, in sub-section (I), for the words "a sumequal to tw,cnty.per cent. of the profits", the words "a sum equal to forty per cent. of theprofits" shall be substituted with effect from the 1st day of April, 2002.A~nendmcnt of 23. In section 35 of the income-tax Act, with effect from tlle 1st day of April, 2002,-section 35.(a) in sub-section (2AA),-(i) for the words "University or an Indian lnstitute of Technology", tile,words "University or an lndiarl Institute of Technology or a specified person"shall be substituted;

(ii) in the Explana~iun, after clause (c), the following clause shall beinserted, namely:-'(4 "specified person" means such person as is approved'by theprescribed authority.';(b) in sub-section (2AB),-(i) in clause (I), for the words "engaged in the business of', the words"engaged in the business of bio-technology or in the business of' shall besubstituted;(ii) after clause (I), the following Explanationshall be inserted, namely:-'Explanation.-For the purposes of this clause, "expend$ure onscientific research", in relation io drugs and pharmaceuticals, shall includeexpenditure incurred on clinical drug trial, obtaining approval from anyregulatory authority under any Central, State or Provincial Act and filingan application for a patent under the Patents Act, 1970.'.' 24. After section 35DD of the Income-tax Act, the following section shall be inserted, Insertion ofnamely:-new section35DDA."35DDA. (I) Where an assessee incurs any expenditure in any previous year by Amortisationway of payment of any sum to an employee at the time of his voluntary retirement, in of expenditureincurred underaccordance with any scheme or schemes of voluntary retirement, one-fifth of the volunmamount so paid shall be deducted in computing the profits and gains of the business retirementfor that previous year, and the balance shall be deducted in equal instalments for each scheme.of the four immediately succeeding previous pars.(2) No deduction shall be allowed in respect of the expenditure ntentioned insub-section (I) under any other provision of this Act.".25. In section 36, in sub-section (I), in lau use (vii), after the proviso, the following Amendment,Explanation shall be inserted and shall be deemed to have been inserted with effect fiom the section 361 st day of April, 1989, namely:-"Explanation.-For the putpo'ses of this clause, any bad debt or part thereofwritten off as irrecoverable in the accounts of the assessee shall not include anyprovision for bad and doubtful debts made in the accounts of the assessee.". ,26. In secfion,43 ofthe Income-tax Act, with effect from the 1st day of April, 2002,- Amendment(a) in clause (I), after Explanation 11, the following &planation shall be inofsection 43.serted, namely: -..."Explanation 12.-Wh'ere any capital asset is acquired by the assesseeunder a scheme for corporatisation of a recognised stock exchange in India,approved by the Securities and Exchange Board of India established under ,section 3 ofthesecurities and Exchange Board of lndia Act, 1992, the actual costof the asset shall *deemed to be the amoh which would have been regardedas actual cost had there been no such corporatisation.";(b) in clause (a, after Explanation 4, the following &planation shall be inserted,namely:-"Explana(ion 5.-Where in a previous year, any asset forming pan of ablock of assets is transferred by a recognised stock exchange in lndia to acompany under a scheme for corporatisation approved by the Securities andExchange Board of lndia established under section 3 of the Securities and ExchangeBoard of India Act, 1992, the written down value of the block of assets inthe case of such company shall be the written down value of the transferredassets immediately before such transfer.".

'A~ner~dr~~ent ofsection 43U.Amendment ofsection 44AB.Amet~dn~ent ofsection 47.Firrance27. In section 438 of the Pnco~ne-tax Act, with effect from the 1 st day ofApril, 2002,-(i) in clause (e), the word "or" sliall be inserted at the end;(ii) after clause (e), the following clause shall be inserted, namely:-''0 any sum payable by the assessee as an employer in lieu of any leave attlie credit of his employee,";(iii) in the first proviso, afler the word, brackets and letter "clause (es', thewords, brackets and letter "or clause (n" shall be inserted;(ivjafler Explatration 3A, the following Explanation shall be inserted, namelyt-"Ex,planation 38.-For the removal of doubts, it is hereby declared thatwhere a deduction in respect of any sum referred to in clause 0 ofthis section isallowed in computing the income, referred to in section 28, of the previous year.(being a previous year relevant to the assessment year commencing on the 1stday of April, 2001, or any earlier assessment year) in which the liability to paysucli sum was incurred by the assessee, the assessee shall not be entitled to anydeduction under this section in respect of such sum in computing the income oftlie previous year in which the sum is actually paid by him.".28. In section 44AB of the Income-tax Act,-(a) in the second proviso, after the words "and a further report", the words "byan accountant" shall be inserted;(b) in the Explanation occurring at the end, for clause (ii), the following clauseshall be substituted, namely:-'(ii) "specified date", in relation to the accounts of the assessee of theprevious year relevant to an assessment year, means the 3 1st day of October of .the assessment year.'.29. In section 47 of the Income-tax Act,-(a) in clause (iii), in the proviso; for the words "the Employees' Stock OptionPlan or Scheme", the words "any Employees' Stock Option Plan or Scheme of thecompany offered to such employees in accordance with the guidelines issued by theCentral Government in this behalf" shall be substituted;(b) in clause (viia), for the word "shares", the words "Global Depository Receipts"shall be substituted with effect from the 1 st day of April, 2002;(c) in clausk (xiii), with effect from the I st day of April, 2002,-(i) for the portion beginning with the words "where a finn is succeeded"and ending with the words "intangible asset to the company", the following- shall be substituted, namely:-"any transfer of a capital asset or intangible asset by a firm to a companyas a result of succession of the firm by a company in the busi~iess carriedon by the firm, or any transfer of a capital asset to a company in the courseof corporatisation of a recognised stock exchange in lndia as a result ofwhich an association of persons or body of ilidividuals is succeeded bysuch company";(ii) in the proviso,-(A) in clause (a), afler the words "liabilities of the firm", the words"or of the associatioa of persons or body of individuals" shall be inserted;(B) afler clause ('I), the following clause shall be inserted, namely:-"(e) the corporatisation of a recognised stock exchange inIndia is carried out in accordance with a scheme for corporatisationwllich is approved by the Securities and Exchange Board of lndiaestablished under section 3 ofthe Securities and Exchange Board ofIndia Act, 1992.".

OF 200 1 ] Finance 6 I30. In section 49 of the l~icome-tax Act, afte: sub-section (2A), the following sub- Amendment ofsection shall be inserted; namely:- section 49."(2AA) Where the capital gain arises from the transfer oftlie shares, debenturesor warrants, the value of which has been taken into account while computing the valueof perquisite under clause (2) of seeti011 17, the cost of acquisition of such shares,debentures or warrants sliall be the value under that clause.".31. In section 54EC ofthe Income-tax Act, in the Exp!analion occurring at the end, for Amendment orclause (b), the following clause shall be substituted with effect from the 1st day of April, 54EC.2002, namely:-'(b) "long-term specified asset" meansfany bond redeemable alter three years,issued,-(I) on or after the 1st day of April, 2000, by the National Bank for Agricultureand Rural Development establislied under section 3 of the National Bank for 'Agriculture and Rural Development Act, 198 1 or by the National HighwaysAuthority of India constituted under section *3 of tlie National HigliwaysAuthority of India Act, 1988;(ii) on:or after the 1st day pf April, 2001, by the Rural ElectrificationCorporation Limited, a company fornled and registered under the CompaniesAct. 1956.'.32. AAer section 54EC of the income-tax Act, the following section shall be insertedw it11 effect From the I st day of April, 2002, namely:-I'54ED. (I) Where the capital gain arises from the transfer of a long-tern1 capitalasset, being listed securities or unit (the capital asset so transferred being hereafter inthis section referred to as the original asset), and the assessee has, within a period ofsix months aller the date of such transfer, invested the whole or any part of the capitalgain in acquiringequity shares forming part of an eligible issue ofcapital (such equityshares being hereafter in this section referred to as the specified equity shares), thesaid capital gain shall be dealt with in accordance with the following provisions of thissection, that is to say,-(a) ifthe cost ofthe specified equity shares is not less than the capital gainarising from the transfer ofthe original asset, the whole of such capital gain shallnot be charged under section 45;\(b) if the cost ofithe specified equity shares is less than the capital gainarising from the transfer of the original asset, so much of the capital as bearsto the whole of the caiital gain the same proportion as the cost of the specifiedequity shares acquired bears to the wholeofthe capital gain shall not be chargedunder section 45.Explanation.-For(he purposes of this sub-section,-(I)"eligible issue ofcapital" means an issue of equity shares which satisfiesthe following conditions, namely:--(a) the issue is made by a public compaliy formed and registered inIndia;(6) the shares forming part of tlie issue are offered for subscriptionto the public; '(ii) "listed securities" shall have the same meaning as in clause (a) of theExplanaliori to sub-section (I) of section 1 12;(iii) "unit" shall have the meaning assigned to it in clause (6) of tileExplanalion to sectio~i 115AB.(2) Where the specified equity shares are sold or otherwise transferred within aperiod of one year from the date of their acquisition, the amount ofcapital gain arisingInsertion ofnew section54ED.Capital gainon transfer ofcertain listedsecurities orunit not to becharged incertain cases..i

Amendment ofsection 54H.6 2 Finairce [A= 14from the transfer of the original asset not charged under section 45 on the basis of thecost of such specified equity shares as provided'in clause (a) or, as the case may be,clause (b), of sub-section (I) shall be deemed to be the income chargeable under thehead "Capital gains" relating to long-term capital assets of the,previous year in whichsuch equity shares are sold or othepvise transferred.(3) Where the cost of the specified equity shares has been taken into account forthe purposes of clause (a) or clause (b) of sub-section (I), a deduction from theamount of income-tax with reference to such cost shall not be allowed under section88.'.33. In section 54H of the Income-tax Act, for the figures and letters "54EA, 54EB, thefigures and letters "54EC" shall be substituted.Amendment of 34. In section 55 ofthe Income-tax Act, in sub-section (2), with effect from the 1st daysection 55. of April, 2002,-I(a) in clause (a), after the words "goodwill of a business"; the words "or a trademark or brand name associated with a business" shall be inserted;(b) after clause (aa), the following clnuse shall be inserted, namely:-"(ab) in relation to a capital assel, being equity share or shares allotted toa shareholder of a recognised stock exchange in lndia under a scheme forcorporatisation approved by the Securities and Exchange Board of India establishedunder section 3 of the Securities and Exchange Board of India Act, 1992, I 5 of 1992.shall be the cost of acquisition of his original membership of the egchange;".Amendment of 35,111 section 72A of the Income-tax Act, in sub-section (7), aAer clause (a), the' section 72A.following clause shall be insetted and shnll be deemed to have been inserted with effect fromthe I st day of April, 2000, namely:-Amendment ofsection 'OCCC.'(aa) "industrial undertaking" means any undettaking which is engaged in-(i) the manufacture or processing of goods; or(ii) the manufacture of computer software; or(iii) the business of generation or distribution of electricity or any otherform of power; or(iv) mining; or(v) the construction of ships, aircrafts or fail systems;'.36. In section ~OCCC of the Income-tax Act, in sub-section (I), after the words "LifeInsurance Corporation of India", the words "or any other insurer" shall be inserted witheffect from the 1st day ofApril, 2002.Amendnle~it of 37. In section 80D of the Income-tax Act, in sub-section (2). for the proviso, the,section 80D. following proviso shall be substituted with effect from the I st day of April, 2002, namely:-Amendment ofsection 'ODD."Provided thgt sucli insurance shall be in accordance with a scheme framed inthis behalf by-,(a) the General llisurance Corporation of lndia formed under section 9 ofthe General Insurance Business (Nationalisation) Act, 1972 and approved by the 57 of 1972.Central Government in this behalf; or .(b) any other insurer and approved by the Insura~ice Regulatory andDevelopment Authority estnblished under sub-section (I) of section 3 of theInsurance Regulatory and Development Authority Act, 1999.". 41 of 1999.38. In section 80DD of the Income-tax Aot, in sub-section (I), in clause (b), for thewords "~nii~rust of India", the words "any other insurer or Unit Trust of India" shall besubstituted with effect from the 1st day of April, 2002.'I

Finance39. In section 8fJG of4he Income-tax Act, with effect from the 1st day of April, 202,- Amendment ofsection 80G.(a) in sub-section (I), in clause (i), after the words, brackets, figures and letters"or sub-clause (iiihij", the words, brackets, figures and letters "or sub-clause (iiihj)"shall be inserted;(6) in sub-section (2), in clause (a), after subclause (iiihi), the following subclauseshall be inserted, namely:-"(iiihj] the National Trust for Welfare of Persons with Autism, CerebralPalsy, Mental Retardation and Multiple Disabilities constituted under subsection(I) of section 3 ofthe National Trust for Welfare of Persons with Autism,44 of 1999. Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; or".40. In section 80GG ofthe Incoke-tax Act, in the proviso, in clause (ii), for the words, Amendment ofbrackets, figures and letters "under sub-clause (i) of clauk (a) or, as the case may be, clause section 80GG.(b) of sub-section (2) of section 23", the words, brackets, letters and figuresnUunder clause(a) of sub-section (2) or, as the case may be, clause (a) of sub-section (4) of section.23" shallbe substituted with effect from the 1st day of April, 2002.'41. In section 8OHHC of the Income-tax Act, in sub-section (IB), for clauses (ii), (iii) Amendment ofand (id the following clauses shall be substituted with effect from the 1st day of April, 2002,namaly:--"(ii) seventy per cent. thereof for an assessment years beginning on the 1st dayof April, 2002;(iii) fifty per cent. thereof forsan assessment year beginning on the 1st day ofApril2003;(iv) thirty per cent. thereof for an assessment year beginning on the 1st day ofApril, 2004.".I42. In section 8OHHE of the Income-tax AC(- Amendment of'(a) after sub-section (I), the following~Explanation shall be inserted, namely:-"Explanation.-For the removal of doubts,'it is hereby declared that theprofits and gains derived from on site development of computer software (includingservices for development of software) outside India shall be deemed tobe the profits and gains derived from the export of computer software outsideIndia.";(byin st~b-section (ID), for clauses (ii), (iii) and (iv), the following clauses shall,be substituted with effect from the 1st day of April, 2002, namely:-"(ii) seventy per cent. thereof for an assessment year beginning on the 1stday of April, 2002;(iii) fifty per cent. thereof for an assessment year beginning on the 1st dayofApril, 2003;(iv) thirty per cent. thereof for an assessment year beginning on the 1stday of April, 2004.".section 80HlE.43. In section 8OHHF of the Income-tax Act, in sub-section (IA), for clauses (ill, (iii) Amendment of isection 8OHHF.Iand (iv), the following clauses shall be substituted with effect from the 1st day of April, 2002,Inamely:-"(ii) seventy per cent. thereof for an assessment year beginning on the 1st dayof April, 2002;(iii) fifty per cent. thereof'for an assessment year beginning on the 1st day ofApril, 2003;IIII1IIII SI

0 4 FinanceAmendnienl ol' seclion 80-IA.(jv) thirty pcr cent. thereof for an assessment year beginning an" the 1st day ofApril, 2004.".44. In section 80-112 of the Incomc-tax Act,-(a) for sub-section (I), the following sub-section shall be substituted wih effectfrom the I st day ofApril, 2002, namely:-"(I) Where the gross total income of an assessee includes any profits andgains derived by an undertaking or ao enterprise from any business referred to insub-section (4) (such busi~iess being hereinafter referred to 'as the eligiblebusiness), there shall, in a2cordance with and subject to the provisions of thissection, be allowed, in computing the total income of the assessee, a deductionof an amount equal to hundred per cent. of the profits and gains derived fromsuch business for ten consecutive assessment years.";(b) in sub-section (2), for the proviso, the following proviso shall be substitutedwith effect from the I st day of April, 2002, namely:-'Provided that where the assessee develops or operates and maintainc ordevelops, operates and maintains any infrastructure facility referred to in clause(a) or clause (b) or clause (c) of the Explanation to clause (i) of sub-section (4),the provisions of this sub-section shall have effect as if for the words "fifteenyears", the words "twenty years" had been substituted.';(c) after sub-section (2), the following sub-section shall be inserted; namely:-"(2A) Notwithstanding anything contained in sub-section (I) or subsection(2), the deduction in conlputing tire total income of an undertakingproviding telecommunication services, specified in clause (ii) of sub-section (4),shall be hundred per cent. ofthe profits and gains of the eligible business for thefirst five assessment years commencing at any tinie during the periods as specifiedin sub-section (2) and thereafter, thirty per cent. of sue% profits and gains forfurther five assessment years."; .(4 in sub-section (3), for the words "industrial underlaking", wherever theyoccur, the word "undertaking" shall be substituted with effect from the 1st day ofApril, 2002;(e) in sub-section (4),-(i) in clause (i),-(A) for the words, brackets and figures "of (i) developing, (ii)maintaining and operating or (iir) developing, maintaitiing and operating",the words, brackets and figures "of (i) developing or (ii) operating andtnainhining or (iii) developing, operating and maintaining" shall besubstituted with effect from the 1st day of April, 2002;(B)\for sub-clause (b), the following sub-clause shall be substitutedwith erect from the 1 st day of April, 2002, namely:-"(b) it has entered into an agreement with the CentralGovernment or a State Government or a local authority or any otherstatutory body for (i) developing or (ii) operating and maintainingor (iii) developing, operativg and maintaining a new infrastructurefacility;";(ii) for the Explanatiort, the following Explanation shall be substitutedwith effect from the I st day ofApril, 2002, namely:-'Explanation.-Forfacility" means-the purposes of this clause, "infrastmeture(a) a road including toll road, a bridge or a rail system;

Finance\ '5", (b) a highway project including llousing or other activitiesbeing an integral part of the highway project;(c) a water supply,project, water treatment system, irrigationproject, sanitation and sewerage system,orsolid waste managementsystem;(d) a port, airport, inland waterway or inland port;';(iii) for clause (ii), the followi~ig clause shall be substituted,namely:-'"(ii) any undertaking which has started or starts providingtelecommunication services, whether basic or cellular, including radiopaging, domestic satellite service, network of trunking, broadbandnetwork and ihternet services on or after the 1st day of April, 1995,but on or before the 3 1 st day of March, 2003;";(iv) in clause (iii),-(A) after the words "an industrial park", the words "or specialeconomic zone" shall be inserted with effect from the 1st day ofApril, 2002;(0) for the words, figures and letters "the 3 1st day of March,2002", the words, figures and letters "the 31st day of March, 2006"shall be substituted;(v) in clause (iv),--(A) for tlre words "industrial undertaking" at both the placedwhere they occur, the word "undertaking" shall be substituted witheffect from the I st day of April, 2002;(B) in subclauses (a) and (b), for the words, figures and letters"ending on the 31st day of March, 2003", the words, figures andletters "ending on the 3 1 st day of March, 2006" sliall be substitutedwith effect from the 1st day of April, 2002;@ in sub-section (7), for the words "industrial undertaking" at both theplace~.where they occur, the word "undertaking" shall be substituted with effectfrom the 1 st day of April, 2002;-(g) in sub-section (8). with effect from the 1st day of April, 2002,-(i) for the word "goods", wherever it occurs, the words "goods orservices" shall be substituted;-(ii) for the Explanation, the following Explanation shall besubstituted, namely:-'ErpIatzation.-For the purposes of this sub-section, "marketvalue", in relation to any goods or services, means the price thatsuch goods or services would ordinarily fetch in the open market.';(h) in sub-section (9), for the words "industrial undertaking" at both theplaces where they occur, the wotd "undertaking" shall be substituted with effectfrom the 1 st day of April, 2002.45. In section 80-IB of the Income-tax Act, with effect from the 1st day ofApril, 2002,-(a) in sub-section (I), for the brackets, figures and word "(3) to (I I)", thebrackets, figures, words and letter "(3) to (11) and (IIA)" shall be substituted;(b) aAer sub-section(ll), the following sub-section shall be inserted, namely:-"(IIA) The amount of deduction in a case of an undertaking derivingprofit from the integrated business of handling, storage and transportation offoodgrains, sl~all be hundred per cent. of the profits and gains derived from suchAmendmdnt ofsection 80-IB.P

66 Finance [ACT 14Anieridment ofsection 80L.Amendment ofsection 88.Amendment ofsection 90.Substitution ofnew sections forsection 92.Coniputationof incomefrominternationaltransactionhaving regardto arm's lengthprice.undertaking for five assessment years beginning with the initial assessmentyear and thereafter, twenty-five per cent. (or thirty per cent. where the assesseeis a company) of the profits and gains derived from the operation of such businessin a manner that the total period of deduction does not exceed ten consecutiveassessment years and subject to fulfilment of the condition that it begins to operatesuch business on or after the I st day of April, 2001 .";(c) in sub-section (14), in clause (c), after sub-clause (iii), the following subclauseshall be inserted at the end, namely:-"(iv) in the case of an undertaking engaged in the integrated business ofhandling, storage and transportation of foodgrains, means the assessment yearrelevant to the previous year in which the undertaking begins such business.".46. In section 80L ofthe Income-tax Act, in sub-section (I), in clause (x), for the words"twelve thousand", at both the places where they occur, tlle words "nine thousand" shall besubstituted with effect from the 1st day ofAljril, 2002.47. In section 88 ofthe Income-tax Act, with effect from the 1st day of April, 2002,-(a) in sub-section (/), after the proviso, the following proviso sh611 be inserted,namely-'Provided further that an individual shall be entitled to a deduction of anamount equal to thirty per cent. of the aggiegate of the sums refet$ed to in subsection(2) if his income chargeable under the head "Salaries'-(a) does not exceed one lakh rupees during the previous year beforeallowing deduction under section 16; and(6) is not less than ninety per cent. of his gross total income asdefined in sub-section (5) of section 80D.';(6) in sub-section (2), in clause (xiiia), after the words "Life InsuranceCorporation", the words "or any other insurer" shall be inserted.48. In section 90 of the Income-tax Act, the following Explanation shall be insertedand sllall be deemed to have been inserted with effect from the 1st day of April, 1962,namely:-"Explanation.-For the removal of doubts, it is hereby declared that the chargeof tax in respect of a foreign company at a rate higher than the rate at which a domesticcempany is chargeable, shall not be regarded as less favourable charge or levy of taxin respect of such foreign company, where such foreign company has not made theprescribed arrangement for declaration and, payment within India, of the dividends(including-dividends on preference shares) payable out of its income in India.".49. .For sectionS92 of the Income-tax Act, the following sections shall be substitutedwith effect from the I st day of April, 2002, namely:-'92. (1) Any income arising from an international transaction shall be computedhaving regard to the ann's length price.(2) In computing income under subection (I), the allowance for any expense orinterest shall also be determined having regafd to the arm's length price.(3) Where in an international transaction, two or more associated enterprisesenter into a mutual agreement or arrangement for the allocation or apportionment of, orany contribution to, ani cost or expense incurred or to be incurred in connection witha benefit, service or facility provided or to be provided to any one or more of suchenterprises, the cost or expense allocated or apportioned to, or, as the case may be,contributed by, any such enterprise shall be determined having regard to the arm'slength price of such benefit, service ar facility, as the case may be.

92A. (I) For the purposes of this section and sections 92,92B, 92C, 92D, 92E and Meaning of92F. "associated enterprise", in relation to another enterprise, means an enterprise- zd;:.(a) which participates, directly or indirectiy, or through one or moreintermediaries, in the management or control or capital of the other enterprise;or(b) in respect of which one or more persons who participate, directly orindirectly, or through one or more intermediaries, in its management or control orcapital, are the same persons who participate, directly or indirectly, or throughone or more intermediaries, in tlle management or control or capital of the otherenterprise.I , (2) Two enterprises shall be deemed to be associated enterprises if, at any timeduring the previous year,-(a) oue enterprise holds, directly or indirectly, shares carrying not lessthan twenty-six per cent. of the voting power in the other enterprise; or(b) any person or enterprise holds, directly or indirectly, shares carryingnot less than twenty-six per cent. ofthe voting power in each of such enterprises;or(c) a loan advsnced by one enterprise to the other enterprise constitutesnot less than fifty-one per cent. of the book ,value of the total assets of the otherenterprise; or(4 one enterprise guarantees not less than ten per cent. of the totalborrowings of the other enterprise; or' (e) more than half of the board of directors or members df the governingboard, or one or more executivebirectors or executive members of the governingboard of one enterprise, are appointed by the other enterprise; orfl more than half of the directors or members of the governing board, orone or more of the executive directors or members of the governing board, ofeach of the two enterprises are appointed by the same person or persons; or($)the manufacture or processing of goods or articles or business carriedout by one enterprise is wholly dependent on the use of know-how, patents,copyrights, trade-marks, licences, franchises or any other business or commercialrights of similar nature, or any data, documCntation, drawing or specificationrelating to any patent, invention, model, design, secret formula or process, ofwhich the olller enterprise is the owner or in respect of which the other enterprisehas exclusive rights; or(hpinety per cent. or more ofthe raw materials and consu~nables requiredfor the manl~facture or processing of goods or articles carried out by oneenterprise, ore supplied by the other enterprise, or by persons specified by theother enterprise, and the prices and other conditions relating to the supply areinfluenced by such other enterprise; or(i) the goods or articles manufactured or processed by one enterprise, aresold toJhe other enterprise or to persons specified by the other enterprise, andthe prices and other conditions relating thereto are influenced by such otherenterprise; orO'),wherc one enterprise is controlled by an individual, the other enterpriseis also co~ltrolled by such individual or his relative or jointly by such individualand relative of such individual; or(k) where one enterprise is controlled by a Hindu undivided family, theother enterprise iscontrolled by a member of such Hindu undivided family or bya relative ofa member of such Hindu undivided family or jointly by such memberand his relative; or(4 where one enterprise is a firm, association of persons or body ofindividuals, the other enterprise holds not less than ten per cent. interest in suchfirm, association of persons or body of individuals; or ,* I

Meanhg ofinlernalio~ialLransaction.Computationof arm's lenglliprice.i(nl) (liere exists between the two enterprises, any relationship of mutualinterest, as may be prescribed.92U. (I) For the purposes of this section and sections 92, 92C, 92D and 92E,"international transaction" means a transaction between two or more associatedenterprises, either or both of whom are non-residents, in the nature of purchase, sale orlease oftangible or intangible property, or provision of services, or lending or borrowingmoney, or any other transaction having a bearing on the profits, income, losses orassets ofsuch enterprise's, and shall include a mutual agreement or arrangenient betweentwo or niore associated enterprises for the, allocation or apportionment of, or anycontribution to, any cost or expense incurred or to be incurred in connection with abenefit, service or facility provided or to be provided to any one or more of suchenterpriqes.(2) A transaction entered into by an enterprise with a person other than anassociated enterprise shall, for the purposes of sub-section (I), be deemed to be atransaction entered into between two associated enterprises, if there exists a prioragreement in relation to the relevant transaction between such other person and theassociated enterprise, or the terms of the relevant transaction are determined insubstance between such other person and tlie associated enterprise.92~. (I) ~he'arm's length price in relation to an international transaction'shall bedetermined by,any of tlie following methods, being the mostaappropriate niethod,having regard to the nature of transaction or class of transaction or class of associatedpersons or fu~ictions performed by such persons or such other relevant factors as theBoard may prescribe, namely:-(a) comparable uncontrolled price method; ) ,,(6) resale price method;a (c) cost plus method;(d) profit split method;(e) transactional net margin method;V) such other method as may be prescribed by th?'Board.(2) The most appropriate method referred to in sub-section (I) shall be applied,for determination of arm's length price, in the manner as niay be prescribed:Provided that where more than one price may be determined by the mostappropriate method, the arni's length price shall be taken to be the arithmetical mean ofsuch prices. '(3) Where during tlie course of any proceeding for tlie assessment of income,tlie Assessing Officer is, on the basis of material or information or document in hispossession, of the opinion that-(a) the price charged or paid in an international transaction has not beendetermined in accordance with sub-sections (I) and (2); or(6) any informatioli and document relating to an international transaction^ have not been kept and maintained by tlie assessee in accordance with tlieprovisions contained in sub-section (I) of section 92D and the rules made in thisbehalf; or(c) the information or data used in computation of the arm's length price isnot reliable or correct; or(d) the assessee has failed to furnish, within the specified time, anyinformation or document which he was required to furnish by a notice issuedunder sub-section (3) of section 92D,the Assessing Officer may proceed to detennine the arm's length price in relation to thesaid iliternational transaction in accordance with sub-sections (I) and (2), on the basisof such material or information or docunient available with him:'\I

or: 200 11 I;inance 69I'rovided that an opportunity sliall be given by [lie Assessing Orlicer by servinga notice calling upon the assessee to show cause, on a date and tinie to be specified illthe notice, why the arm's length price sliould not be so detenni~ied on the basis ofmaterial or information or document in thc possessio~i of the Assessing Officer.(4) Where an arm's lengtli price is deternii~ied by the Assessi~ig Officer undersub-section (3), the Assessing Officer may compute tlie total incp~ne of the assesseehaving regard to the arm's length price so determined:Provided that no deduction under section 10A or section 10B or under ChapterVl-A shall be allowed in respect oftlie,amo,unt bf income by wliicli the total incomeof the assessee is enhanced alter computation of illcome under this sub-section:Provided further that wliere the total income of an associated enterprise isconiputed under this sub-section on determination of the arm's length price paid toanother associated enterprise from which tax has been deducted under the provisionsof Chapter XVlIB, the income ofthe other associated enterprise sliall not be recomputedby reason ofspch determination of arni's length price in the case of the first mentionedenterprise.92D. (I) Every person wlio has entered into an international transaction shall Maintenancekeep and maintain such infonnation and document in respect thereof, as may be and keeping ofinfonnatiodprescribed..and document(2) Without prejudice to the provisio~is contained in sub-section (I), the Board by personsmay prescribe the period for which the information and document sliall be kept and entering intointernationalmaintained under that sub-section.transaction.(3) The Assessing Officer or the Commissioner (Appeals) may, in the course ofany proceeding under this Act, require any person who has entered into an internationaltransaction to furnish any inforniation or document in respect thereof, as may beprescribed under sub-section (I), witliin aperiod ofthirty days from the date of receiptof a notice issued in this regard:Provided that the Assessing Officer or the Commissioner (Appeals) may, on anapplication made by such person, extend the period of thirty days by a further periqd. not exceeding thirty days.I92E. Every person who has entered into an international transaction during a Report from enIprevious year shall obtain a report from an accountant and furnish such report on or accountant to bebefore tlie specified date in the prescribed form duly signed and verified in the ~ ~ ~ ~ ~ ~ ~ ~ tIprescribed maliner by such accountarit and setting forth sucli particulars as may be into internationalI prescribed. transaction.92P. In sections 92,92A, 920,92C, 92D and 92E, unless the context otherwise Definitions ofrequires.-ce~lain termsrelevant to(13"accountant" shall have the same rneaning as in the Explanation bclow computation ofe'sub-section (2) of section 288; arm's lengthprice, etc.(ii) "arm's length price" means a price which is applied or proposed to beapplied in a transaction between persons other than associated entedrises, inuncontrolled conditions; '(iii)"enterprise" means a person (including a permanent establishmentof such person) who is, or1:as been, or is proposed to be, engaged in any activity,relating to the production, storage, supply, distribution, acquisition or control -of articles or goods, or know-how, patents, copyrights, trade-marks, licences,franchises or any other business or commercial rights of similar nature, or anydata, documentation, drawing or specification relating to any patent, invention,model, design, secret formula or process, of which the other eriterprise is theowner or in respect of which the other enterprise has exclusive rights, or theprovision of services of any kind, or in investment, or providing loan or in thebusiness of acquiring$ holding, underwriting or dealing with shares, debenturesor other securities of any other body corporate, whether such activiq or businessis carried on, directly or through one or more of its units or divisions orsubsidiaries, or whether such unit or division or subsidiary is located at thesame place where the enterprise is located or at a different place or places;I\

Amendment ofsection 94.(iv) "specified date" means,-(a) where the assessee is a company, the 3 1st day of October of therelevant assessment year;(b) in any other case, the 31st day of July of the relevant assessmentyear;(v) "transaction" includes an arrangement, understanding or action in-fconcert,-(A) whether or not such arrangement, understanding or action isformal or in writing; or(B) whether or not such arrangement, understanding or action isintended to be enforceable by legal proceeding.'.50. In section 94 ofthe Income-tax Act, with effect from tlie 1st day of April, 2002,-(a) after sub-section (6) but before the Explanation, the following sub-sectionshall be inserted, nam8ly:-An~end~nent ofsection 1 1 SAD."(7) Where- . L(a) any person buys or acquires any securities or unit within a periodof three months prior to the record date;(b) such person sells or transfers such securities or unit within a'period of three months afler such date;(c) the dividend or income on such securities or unit received orreceivable by such person is exempt,then, the loss, if any, arising to him on account of such purchase and sale ofsecurities or unit, to the extent such loss does not exceed the amount of dividendor income received or receivable on such securities or unit, shall be ignored forthe purposes of computing his income chargeable to tax.";(b) in tlie Explanation occurring at the end,-(i) afler clause (a), the following clause sllall be inserted, namely:-I'(aa) "record date" means such date ad may be fixed by a companyor a Mutual Fund or the Unit Trust of India for the purposes of entitlementof the holder of the securities of the unit-holder, to receive dividend orincome, as the case may be;';(ii) afler clause (c), the following clause shall be inserted at the end,namely:-(4 "unit" shall have the meaning assigned to it in clause (b) of theExplanation to section I 1 5AB.'.51. In'section I 15AB of the Income-tax Act, in the Explanation, in clause (a), for thewords "Central Government", the words and figures "Securities and Exchange Board ofIndia, gtablished under the Securities and Exchange Board of India Act, 1992," shall besubstituted with effect from the 1st day of June, 2001.Substitution of 52. For section I 15AC ofthe Income-tax Act, the following section shall be substitutednew 'Orsectiol~ 115AC.with effect froni the I st day of April, 2002, namely:-ax OII incon~e'I I5AC. (]).where the total income of an assessee, being a non-resident,from bonds orincludes-GlobalDepository(a) income by way of interest on bonds of an Indian company issued inReceiptspurchased inaccordance with such scheme as the Central Government may, by notificationforeign currencyin the Official Gazette, specify in this behalf, or on bonds of a public sectoror capital gainscompany sold by the Government, and purchased by him in foreign currency;arising fromtheir transfer.or

OF 200 1 ] Finance 7 1(b) income by way of dividends, other than dividends referred to in section1 1 SO, on Global Depository Receipts-(i) issued in accordance with such scheme as the Central Govemmentmay, by notification in the Official Gazette, specify in this behalf, againstthe initial issue of shares of an lndiari company and purchased by him inforeign currency through an approved intermediary; or(ii) issukd against the shares of a public sector coinpany sold by theGovernment and purchased by him in foreign currency through anapproved intermediary; or(iii) re-issued in accordance with such scheme as the CentralGovernment may, by notification in the Official Gazette, specify in thisbehalf, against the existing shares of an Indian company purchased byhim in foreign currency through'an approved htermediary; or(iv) issued in accordance with such scheme as the CentralGovemment may, by notification in the Official Gazette, specify in thisbehalf, and purchased by him in foreign currency through an approvedintermediary, against the shares of an Indian company arising out ofdisinvestment by such company in its subsidiary company, and the sharesof both such Indian companies are listed in a recognised stock exchangein India; or(c) income by way of long-term capital gains arising from the transfer ofbonds referred to in clause (a) or, as the case may be, Global Depository Receiptsreferred to in clause (b),the income-tax payable shall be the aggregate of-(I] the amount of income-tax calculated on the income by way of interest ordividends other than dividendsreferred to in section 1 15-0, as the case may be,in respect of bonds referred to in clause (a) or Global Depository Receiptsreferred to in clause (b), if any, included in the total income, at the rate often percent.;(ii) the amount of income-tax calculated on the income by way of longtermcapital gains referred to in clause (c), if any, at the rate of ten per cent.; and(iii) the amount of income-tax with which the non-resident would haveibeen chargeable had his total income been reduced by the amount of incomereferred to in clauses (a), (b) and (c).1(2) Where the gross total income of the non-resident-(a) consists only of income by" way of interest or dividends other thandividends referred to in section 1 15-0 in respect of bonds referred to in clause(a) of sub-section (I) or, as the case may be, Global Depository Receipts reperredto in clause (b) of that sub-section, no deduction shall be allowed to himunder sections 28 to 44C or clause (13 or clause (iii) of section 57 or underChapter VI-A;I(6) includes any income referred to in clause (a) or clause (b) or clause(c) of sub-section (I), the gross total income shall be reduced by the amount ofisuch income and the deduction under Chapter VI-A shall be allowed as if theIgross total income as so reduced, were tlre gross total income of the assessee.I1-. (3) Nothing contained in the first and second provisos to section 48 shall applyIfor the computatio~l of long-term capital gains arising out of the transfer of long-termcapital asset, being bonds orGlobal Depository Receipts referred to in clause (c) of 1sub-section (I). , QI(4) It shall not be necessary for a non-resident to furnish under sub-section (I) , Iof'section 139 a returnof his incom if-I:gI 1I.

Amendr~ient ofsection1 15ACA.l(a) his total illcome in respect of which Ile is assessable under this Actduring the previous year consisted only of income referred to in clauses (a) and(b) of sub-section (I); and(b) the tax deductible at source under the provisions'of chapter XVII-Bhas been deducted from such income..(5) Where the assessee acquired Global ~e~ository Receipts or bonds in anamalgamated or resulting conipany by virtue of liis holding Global Depository Receiptsor bonds in the amalgamating or demerged conipany, as tl~e case may be, in accordancewith tlie provisions of sub-section (I), tlie provisions ofthat sub-section shall apply tosuch Global Depository Receipts or bonds.fip1anation.-For the purposes of this section,-I. (a) "approved intermediary" means an intermediary who is approved inaccordance with such scheme as may be notified b), the Central Government inthe Oficial Gazette;(b) "Global Depository Receipts" sliall have tlie same meaning as in clause(a) of the Explattation to section I I SACA.'.53. In section I I 5ACA ofthe Income-tax Act, for sub-section (I), the following subsectionshall be substituted, namely:-'(I) Where the total incomeof an assessee, being an individual, who is a residentand an employee ofan Indian company engaged in specified knowledge based industryor service, or an e~nployee of its subsidiary engaged in specified knowledge basedindustry or service (herealler in this section referred to as the resident employee),includes-(a) income by way of dividends, other than dividends referred to in sectionI 15-0, on Global Depository Receipts ofan Indian company engaged in spdcifiedknowledge based industry or service, issued in accordance with such Employees'Stock Option Scheme as the Central Government may, by notification in theOfficial Gamtte, specify jn this behalf and purchased by him in foreign currenci;\ or(6) income by way of long-term capital gains arising from the transfer ofGlobal ~hpository Receipts referred to in clause (a),the income-tax payable shall be the aggregate of-(13 the amount of income-tax calculated on the illcome by way of dividends,other than dividendsreferred to in section 1 15-0, in respect ofGlobal Depository, Receipts referred to in clause (a), if any, included in the total income, at the rateof ten per cent.;i(ii) the amount of income-tax calculated on the income by way of longtermcapital gains referred to in clause (b), if any, at the rate of ten per cent.; and(iii) the amount of income-tax with which the resident employee wouldhave been chargeable had his total income been reduced by the amount ofincome referred to in clauses (a) and (b).Explatwliott. --For the purposes of this sub-section,-(a) "specified knowledge based industry or service" means-(i) information technology soflware;(ii) ill formation technology service;(iii) entertainment service;(iv) pharmaceutical industry;(v) bio-technology industry; andI

I or 1956.(vi) any other industry or service, as may be specified by the CentralGovernment, by ~iotification in the OfXcial Gazette;(6) "subsidiary" shall have the meaning assigned to it in section 4 of theCompanies Act, 1956 and includes subsidiary incorporated outside India.'.54. In section 1 15BB of the Income-tax Act, in clause (i), for the words "forty per Amendment ofcent.", tlie words "thirty per cent." shall be substituted with effect from the 1st day of April,2002.55. In section I 15-0 of the Income-tax Act, in sub-section (I), for the words "twenty Amendment ofper cent.", tlie words "teti per cent." sliall be substituted witli effect from the I st day of June, section 115-0.200 1.56. In section I 15P of the Income-tax Act, for the words "one and one-half per cent.", Amendment of, the words "one and one-fourth per cent." sliall be substituted with effect from the I st (lay of section 115P.June, 2001.57. In section 1 15R of the Income-tax Act, in sub-sections (I) and (Z), for the words Amendment of'"twenty per cent.", the words "ten per cent." shall be substituted with effect from the 1st'ISR.day of Juse, 200 I.bB.1ti section I 12s ofthe Inco~ne-tax Act, for the words "one and one-half per cent.",tlie words "one and one-fourth per cent.: shall be substituted witli effect from the 1st day of Section 115s.June, 200 I.Amendment of59. In section 139 of the Income-tax Act, for sub-section (I), the following sub- Amendment ofsection sliall be substituted, namely:-section 139.1'(I) Every person,-(a) being a company; or\(h) being a persoti other tl~ada company, if his total income or the totali~ico~ne of any other personin respect of whicli he is assessable under this Actduring the previous year exceeded the maximum amount which is not chargeableto income-tax,sliall, on or before the due date, furnisli a return of his income or the income of suchother person during tlie previous year, in the prescribed form and verified in theprescribed manner and setting forth such otlier particulars as'may be prescribed:Provided that a person referred to in clause (b), who'is not required to furnisha return under this sub-section and residing in such area as may be specified by theBoard in this behalf by notification in the Official Gazette, and who at 'any timeduring the previous year fulfils any one of the following conditions, namely:-(i) is in occupation of an immovable property exceeding a specified floorarea, whether by way of ownership, tenancy or otherwise, as may be specifiedby the Board in this behalf; or(ii) is the owner or the lessee of a motor vehicle other than a two-wheeledmotor vehicle, whether having any detacliable side car having extra wheelattiched to such two-wheeled motor vehicle or not; or- (iii) is a subscriber to a teleplione; or(iv) lias incurred expenditure for himself or any other person on travel toany foreign country; or(v) is the holder of a credit card, not being an "add-on" card, issued byally bank or institution; or(vj) is a member of a club where entrance fee charged 'is twenty-fivethousand rupees or more,shall furnish a retuni, of his income during the previous year, on or before the duedate in the prescribed form and verified in tlie prescribed manner and setting forth- such other particulars as may be prescribed:

74 Finance [ACT 14Amendment ofse~liol~ 139A.Provided further that the Central Governlne~lt may, by notification in the OfficialGazette, specify the class or classes of persons to whom the provisions of the firstproviso shall not apply:Pmvided also that every company shall furnish on or before the due date (herew in respect of its income or loss in every previous year.Explanqtion ].-For the purposes of this sub-section, the expression "motorvehicle" shall have the meaning assigned to it in clause (28) of section 2 of the MotorVehicles Act, 1988. 59 of 1988.Explanation 2.-In this sub-section, "due date" means,-(a) where the assessee is-(i) a company; or(ii) a person (other than a company) whose accounts are required tobe audited under this Act or under any other law for the time being inforce; or(iii) a working partner of a brm whose accounts are required to beaudited under this Act or under any other law for the tim~ being in force, ,the 31st day of October of the assessment year;(b) in the case of a person other than a company, referred to in the firstproviso to this sub-section, the 31 st day of October of the assessment year;(c) in the case of any other assesqee, the 3 1 st day of July of she assessmentyear.Explartarion 3.-Forthe purposes of this sub-section, the expression "travel toany foreign country" does not include travel to the neighbouring countries or to suchplaces of pilgrimage as the Board may specify in this behalf by notification in theOficial Gazette.'. 660. In section 139A of the Income-tax Act, with effect' from the 1st day of June,200 1 ,-(a) after sub-section (9, the following sub-sections shall be inserted, namely:-"(5A) Every person receiving any sum or income or amount from whichtax has been deducted under the provisions of Chapter XVII-B, shall intimate hispermanent accouot number to the person responsible for deducting such taxunder that Chapter:Provided that nothing contained in this sub-section shall apply to a nonresidentreferred to in sub-section (4) of section 1 15AC, or sub-section (2) ofsection 1 15BBA, or to a non-resident Indian referred to in section I 15G:Provided further that a person referred to in this sub-section shall intimatethe pkneral Index Register Number till such time permanent account number isallotted to such person.(5B) Where any sum or income or amount has been paid after deductingtax under Chapter XVII-B, every person deducting tax under that Chapter shallquote the permanent account number of the person to whom such sum or incomeor amount has been paid by him-(i) in the statement furnished in accordance with the provisions ofsub-section (2C) of section 192;(ii) in all certificates furnished in acqordance with the provisions ofsection 203; . .(iii) in all returns prepared and delivered or caused to be delivered. - in accordance with the provisions of section 206 to any income-taxauthority:Provided that the Central Government may, by notification in the OfficialGazette, specify different dates from which the provisions of this sub-sectionshall apply in respect of any class or classes of persons:Provided further that nothing contained in sub-sections (5A) and (JB)shall apply in case of a person whose total income isnot chargeabie to incometaxor who is not required to obtain permanent account number under any

Fitoaticeprovisions of this Act if such person funiishes to tlie person risponsible fordeducting tax; a declaration referred to in section 197A in tlie form and tnannerprescribed thereunder to tlie effect that tlie tax on his estimated total income ofthe previous year in which such inconie is to be i~lcluded in computing his totalincome will be nil.(5C) Every buyer referred to in sectior~ 206C shall intimate his permanentaccount nunlber to the seller referred to in that section.(5D) Every seller collecting tax in accordance with the provisions of'section 2066 sliall quote the pennaaent account number of every buyer referredto in that section-(9 in all certificates furnished in accordance with the provisions ofsub-section (5) of section 206C; , t(ii) in all returns prepared and delivered or caused to be deliveredin accordance with the provisions of sub-section (5A) or sub-section (5B)of section 206C to an inconie-tax autnority."61. In section 140A of the Income-tax Act, alter sub-section (I), the following sub- Amendment ofsections shall be inserted and shall be deemed to have been inserted with effect from the section 14011.1 st day of April, 1989, namely:-'(IA) For the purposes of sub-section (I), intercst payable under section 234Ashall be computed on the amount of the tax on the total income as declared in thereturn as reduced by the advance tax, ifany, paid and any tax deducted or collected atsource.(IB) For the purposes of sub-section (I), interest payable under section 2348sllall be computed on an amount 'equal to tlie assessed tax or, as the case may be, onthe amount by which the advance tax paid falls short of the assessed tax.v Explanarion.-For the purposes of this sub-section, "assessed tax" means thetax on the total income as declared in the return as reduced by the amount of taxdeducted or collected at source, in accordance with the provisions of Chapter XVII,on any income which is subject to such deduction or collection and which is taken ,into account in computing such total income.'62. In section 143 of the Income-tax Act, in sub-section (I), with effect from the 1st Amendment of 1day of June, 200 I,- , section 143.(a) in the second proviso, for the words "hvp years fiom the end of the assessmentI1year in which the income was first assessable", the words "one year from the end ofthe financial year in whicli the return is made" shall be substituted;(b) der the second proviso, the, following proviso shall-be inserted, namely:-"Provided also that wtsre the return made is in respect of the income firstassessable in the assessment year commencing on the 1st day of April, 1999,, such intimation may be sent at any time up to the 3 1st day of March, 2002.".63. In section 149 of the Income-tax Act, in sub-section (I), for clauses (a) and (b), Amendment of Ithe following clauses shall be substituted with effect from the 1st day of June, 2001, section 149.namely:-"(a) if four years have elapsed from the end of the relevant assessment year,unless the case falls under clause (6);I(b) if four years, but not more than six years, have elapsed from the end of therelevant assessment year unless the income chargeable to tax which has escapedassessment amounts to or is likely to amount to one lakh rupees or more for thatIyear.". 164. In section 153 of the Income-tax Act, with effect from the 1 st day of June, 200 1 ,- Amendment ofseclion 153.(a) in sub-section (2),-(i) for the words "two years", the words "one year" shall be substituted;(ii) for the proviso, the following proviso shall be substituted, namely:-"Provided that where the notice under section 148swas served on oratter the 1st day of April, 1999 but before the lstday of~pri1,'2000, suchb,II iIIIII!IIII

IAmendment ofsection 154.Amendment ofsecliol~ 1580.Amendment ofsection158BFA.Amendment ofsection 192.Amendment ofsection 194A.76 Finance [ACT 14assessment, reassessment or recomputatioll may be made at any time upto the 3 1 st day of March, 2002."; ,(b) for sub-section (2A), the following sub-section shall be substituted, namely:-"(2A) Notwithstanding anything contained in sub-sections (I) and (2), inrelation to the assessment year comnlencing on the 1 st day of April, 197 1, andany subsequent assessment year, an order of fresh assessment in pursuance ofan order under section 250 or section 254 or section 263 or section 264, settingaside or cancelling an assessment, may be made at any time before the expiry ofone year from the end of the financial year in which the order under section 250or section 254 is received by the Chief Commissioner or Commissioner or, asthe case may be, the order under section 263 or section 264 is passed by theChief Commissioner or Commissioner:Provided that where the order under section 250 or section 254 is receivedby the Chief Commissioner or Commissioner or, as the case may be, the orderunder section 263 or section 264 is passed by the Chief Commissioner orCommissioner, on or after the 1st day of April, 1999 but before the 1st day ofApril, 2000, such an order of fresh assessment may be made ataany time up tothe 3 l st day of March, 2002.";(c) in sub-section (3), clause (i) shall be omitted.65. 111 section 154 of the Income-tax Act, after sub-section (9, the following subsectionshall be inserted with effect from the 1st day of June, 2001,-"(8) Without prejudice to the provisions of sub-section (9, where an applicationfor amendment under this section is made by the assessee on or aRer the I st day ofJune, 2001 to an income-tax authority referred to in sub-section (I), the authorityshall pass an order, within a period of six months from the end of the month in whichthe application is received by it,-(a) making the amendment; or(b)brefusing to allow the claim.".66. In section 158B of the Income-tax Act, for clause (a), the following clause shallbe substituted with effect from the 1 st day of June, 200 1, namely:-'(a) "block period" means the period comprising previous years relevant to sixassessment years preceding the previous year in which the search was conductedunder section 132 or any requisition was lqade under sectidn 132A and also includesthe period up to the date of the commencement of such search or date of such requisitionin the previous year in which the said search was conducted or requisition was made:Provided that where the search is initiated or the requisition is made before the1 st day of June, 200 1, the provisions of this clause shall have effect as if for tile words"six assessment years", the words "ten assessment years" had been substituted;'.67. In section 158BFA ofthe Income-tax Act, in sub-section (I), for the words "two percent.", the words "one and one-fourth per cent." shall be substituted with effect from the 1stday of June, 2001.68. In section 192 of the Income-tax Act, after sub-section (28), the following subsectionshall be inserted with effect from the I st day of June, 2001, namely:-'(20 A per'son responsible for paying any income chargeable under the head"Salaries" shall furnish to the person to whom such payment is made a statementgiving correct and complete particulars of perquisites or profits in lieu of salary providedto him and the value thereof in sucll form and manner as may be prescribed!.69. In section 194A of the Income-tax Act, in sub-section (3), in clause (i), in theproviso, the portion beginning with the words "the provisions of this clause" and endingwith the words "had been substituted and" shall be omitted with effect from the I st day ofJune, 200 1.

0~200 I] Finance 7770. In section 194B of the Income-tax Act, afler the words "crossword puzzle", the Amendment ofwords "or card game and other game of any sort" shall be inserted with effect from the section 194u.1 st day of June, 200 I.I71. After section 194G of the Income-tax Act, the following section shall be inserted lnserlion of newwith effect from the I st day of June, 200 1, namely:- section 19411.' 194H. Any persoh, not being an individual or a Hindu undivided family, who commission oris responsible for paying, on or after the 1st day of June, 2001, to a resident, any brokerage.illcome by way of commission (not being insurance commission referred to in section194D) or brokerage, shall, at the time of credit of such income to the account of thepayee or at the time of payment of such income in cash or by the issue of a cheque ordraft or by any other mode, wllichever is earlier, deduct income-tax thereon at therate of ten per cent.:Provided that no deduction shall be made under this section in a case where theamount of suck income or, as the case may be, the aggregate of the amounts of suchincome credited or paid or likely to be credited or paid during the financial year to theaccou~lt of, or to, the payee, does not exceed two tllousand five hundred rupees.Explanarion.-For the purposes of this section,-(i) "commission or brokerage" i~lcludes any payment received or .receivable, directly or indirectly, by a person acting on behalfof another personfor services rendered (not being professional services) or for any services in thecourse of buying or selling of goods or in relation to any transaction re,lating toany asset, valuable article or thing, not being securities;(ii) the expression "professional services" means services rendered by aperson in the course of carrying on a legal, medical, engineering or architecturalprofession or the profession of accountancy or technical consultancy or interiordecoration or such other profession as is notified by tile Board for the purposesof section 44AA;(iii] the expression "securities" shall have the meaning assigned to it inclause (h) of section 2 of tlie Securities Contracts (Regulation) Act, 1956;/(iv) where any income is credited to any account, whetller called "Suspenseaccount" or by any other name, in the books of account of the person liable topay sucll income, such crediting shall be deemed to be credit of such income totile account of the payee and the provisions of this section shall applyaccordingly.': '72. In section 196C of the Income-tax Act, for the words "bonds or shares" at both Amendment ofthe places where they occur, the words "bonds or Global Depository Receipts" shall be section 196C.substituted with effect from the 1st day of April, 2002.73. In section 197 of the Income-tax Act, in sub-section (I), after the figures and ,,~mendmentofletter "194D, the figures and letter ", 194H" shall be inserted with effect from the 1st day Section 19".of June, 2001.74. In section 201 of the Income-tax Act,- Amendme~~t ofsection 201.(a) in sub-section (I), afler the words "does not deduct", the words "the wholeor any part of the tax" shall be inserted and shall be deemed to have been insertedwith effect from the 1st day of April, 1962;(b) in sub-section (]A),--(I] aRer the words "does not deduct", the words "the,whole or any part ofthe tax" shall be inserted and shall be deemed to have been inserted with effectfrom the I st day of April, 1962;(ii) for the words "eighteen per cent.", the words"fiftee11 per cent." shallbe substituted with effect from the 1st day of June, 2001.d

6Amend~iie~it ofsection 206C.Amendment ofsection 220.Amendment ofsection 234A.Amendment ofsection 234U.Amendment ofsection 234C.Otnission ofsection 24 1., Aniendmentofsection 244A.Amendnlent ofsection 25 1.75. In section 206C of the Inconie-tax Act, in sub-section (7), for the words "two percent.", the words "one and one-fourth per cent." shall be substituted with effect from theI st day of ~une, 200 1.76. In section 220 of the Income-tax Act, in sub-section (Z), for the words "one andone-half per cent.", the words "one and one-fourth per cent." shall be substituted with effectfrom the l st day of June. 3.00 I.77. Section 230A ofthe Income-tax Act shall be omitted with effect from the I st dayof June, 200 1.78.111 section 234A of the Income-tax Act,--(a) in sub-section (I),-(i) for the words "one and one-half per cent.", the words "one and onefourthper cent." shall be substituted with effect from the 1st day of June, 2001;(ii) Explarratiort 4 shall be omitted and shall.be deemed to have beenomitted with effect from the 1st day of April, 1989;(b) in sub-section (3), for the words "one and one-half per cent.", the words"one and one-fourth per cent." shall be substituted with effect from the 1st day ofJune, 2001., .79. In section 234B of the Income-tax Act,-(a) in sub-section (/),--, (i) for the words "one and one-half per cent.", the words "one and onefourthper cent." shall be substituted with effect from the I st day of June, 200 1 ;(ii) for Explanation I, the following Explanatiort shall be substituted andshall be deemed to have b,een substituted with effectffrom the 1st day of April,1989, namely:-b'Explariation ].--In this section, "assessed tax" means the tax onthe total income determined under sub-section (I) of section 143 or onregular assessment as reduced by !he amount of tax deducted or collectedat source ~ II accordance with the provisiorik of Chapter XVIl on any incomewhiqll is subject to such deduction ,or collection and which is taken intoaccount in computing such total income.';(b) in sub-section (3), for the words "olleand one-half per cent.", the words"one and one-fourth per cent." shall be substituted with effect from the 1st day ofrune, 200 1.80. In section 234C of thc Income-tax Act, in sub-section (I), with" effect from the1 st day of June, 200 1 ,-(i) in clause (a), in sub-clauses (i) and (ii), for the words "one and one-half percent.", the words "one and one-fourth per cent." shall be substituted;(ii) in clatrse (b), in sub-clauses (i) and (ii), for the words "one and one-half percent.", the words "one and one-fourth per cent." shall be substituted.81. Section 24 1 ofthe Income-tax Act shall be omitted with effect from the 1 st day ofJune. 200 1.82. In section 244A of the Income-tax Act, in sub-section (I), in clauses (a) and (b),for the words "one per cent.", the words "three-fourth per cent." shall be substituted witheffect from the 1st day of June, 200 1.83. In section 25 1 of the Income-tax Act, in sub-section (I), in clause (a), the portionbeginning with the words "or he may set aside" and ending with the words "on the basis ofsuch fresh assessment;" shall be omitted with effect from the 1 st day of June, 2001.9

or: 200 1 ]84.11) section 254 of the Inconle-tax Act, in sub-section (24, the following provisos Al~iendmctit ofsliall be inserted with effect from the 1st day of June, 200 1, namely:- seclioh 254."Provided that where an order of stay is made in any proceedings relating to anappeal filed under sub-section (P) of section 253, the Appellate Tribunal shall disposeof the appeal within a period of one hundred and eighty days from the date of suchorder:Provided further that if such appeal is not so disposed of within the period/'specified in the first proviso, the stay order shall stand vacated after the expiry of thesaid period.".85. In section 264 of the Income-tax Act, in sub-section (5), for the words "a fee of Amendment oftwenty-five rupees", the words "a fee of five hundred rupees" shall be substituted with Section 264.effect from the 1st day of June, 200 1.86. In section 27 I of the Income-tax Act, in sub-section (I),- Amendment ofseclion 27 1.(a) in clause (ii), for the words "a sum which shall not be less than one thousandrupees but which niay extend to twenty-five thousand rupees", the words "a sum often tllousand rupees" shall be substituted with effect from the 1 st day of June, 200 1;\," (b) after Explanation 6, the following Explattation shall be inserteq with effectfrom tile 1 st day of April, 2002, namely:-"Explatialioti 7.-Where in the case of an assessee who has entered intoan international transaction defined in section 92B, any amount is added ordisallowed in computing the total income under sub-section (4) ofsection 92C,then, the amount so added or disallowed shall, for the purposes of clause (c) ofthis sub-section, be dee~ned to represent the income in respect of whichparticulars have been concealed or inaccurate particulars have been furnished,unless the assessee proves to the satisfaction of the Assessing Officer or thecoinmissioner (Appeals) that the price charged or paid in such transaction wascqinputed in accordance wit11 the provisions contained in section 92C and inthe manner prescribed under that section, in'good faith and with due diligence.".87. In section 271A of the Income-tax Act, for the words "a sbm which shall not be Amendment ofless than two thousand rupees but which may extend to one hundred thousand rupees", the 271A.words "a sum of twenty-five thousand rupees" shall be substituted with effect from the1st day of June, 200 I.88. After section 27 1 A of the Income-tax Act, the following sectionashall be inserted insertion of newsection 27 1 AA.with effect ffom the 1st day of April, 2002, namely:-f"271AA. Without prejudice'to the provisions of section 27 1, if any person fails Penalty forto keep and maintain any such information and document as required by sub-section and maintain to keep(I) or sub-section (2) of section 92D, the Assessing Officer or Commissioner (Appeals) information andinay direct that such person shall pay, by way of penalty, a sum equal to two per cent. document inrespect ofof the value of each international transaction entered into by such person.".internationaltransaction.89. After section 27 1 B of the Income-tax Act, the following section shall be inserted insertion of newsection 27 1 DA.with effect from the 1st day of April, 2002, namely:-"27 I BA. If any person fails to furnish a report from an accountant as required Penalty forby section 928, the Assessing Officer may direct that such person shall pay, by way ~ ~ ~ ' ~ e p"o r tof penalty, a sum of one hundred thousand rupees.".under sectionI 92E.90. In section 271F of the Income-tax Act, with effect from the 1st day of Amendmentofsection 271F. ,Ju~c, 200 1, - -(a) for the words "one thousand rupees", the words "five thousand rupees"shall be substituted;

4(b) ill the proviso, for the words "five hundred rupees", the words "five thousandrupees" shall be substituted.Insertion of newsection 27 1 G.Penalty forfailure to furnishinformation ordocument undersection 92D.Amendment ofsection 272A.Amendment ofsection 27200.Amendment ofsection 2738.Amendment ofSecondScliedule.A~nendme~it ofsection 17.~nid~~dmerit ofsection 17A.91. After section 27IF of the Income-tax Act, the following section shall be insertedwith effect from the 1st day of April, 2002, namely:-"271G. If'any person who has entered into an international transaction fails tofurnish any such information or document as required by sub-section (3) of section92D, the Assessing Officer or the Commissioner (Appeals) may direct that such personashall pay, by way ofpenalty, a sum equal to two percent. ofthe value ofthe internationaltransaction for each such failure.".92. In section 272A of the Income-tax Act,-(a) in sub-section (I), for the words "a sum which shall not be less than fivehundred rupees but which niay extend to ten thousand rupees", the words "a sum often thousand rupees" shall be substituted with effect from the 1st day of June, 200 1;(6) in sub-section (2), after clause (h), the following clause shall be inserted.with effect from the 1st day of April, 2002, namely:-"(I) to fuqish a statement as required by sub-section (2C) of section 192:.93. In section 272BB of the Income-tax Act, in sub-section (I), for the words "a sumwhich may extend to five thousalid rupees", the words "a sun1 often thousand rupees" shallbe substituted with effect from the 1st day of June, 2001.94. In section 2738 of the Income-tax Act, with effect froni the 1st day ofApril, 2002.-(a) after tlie word, figures and letter "section 27l~", the word, figures andletters ", section 27 1 AA" shall be inserted;(b) after the word, figures and letter "section 27 1 B", the word, figures and letters"section'27 1 BA" sliall be inserted;(c) after the word, figurks and letter "section 27 1 F", the word, figures and letter"section 27 IG" shall be inserted.95. In the Second Schedule to llie Income-tax Act, in rule 68A, in sub-rule (3), for tliewords "twelve per cent.", the words "nine per cent." shall be substituted with effect fromthe l st day of June, 200 1.IWealth-tux96. In &tion I7 of the Wealth-tax Act, 1957 (hereinafter referred to as the Wealth- 27 of 1957.tax Act), in sub-secii6n (/A), forclauses (a)and (h), tlie following clauses shall be substitutedwith effect from the 1 st day of June, 200 I, namely:-"(a) if four years have elapsed from tlie end of the relevant assessment year,u~~less the case falls un'defclause (b);(h) if four yews. but not more than six years, have elapsed from the end of therelevant assessment year uhless tlie net wealtli chargeable to tax wliich has escapedassessment amounts to or is likely to aniount to rupees ten lakhs or more for thatyear.". 397. Ih section 17A ofthe Wealth-tax Act, with effect froni tlie 1 st day of June, 200 1,-(a) in sub-section (2),-(i) for tlie words "two years", the-word? "oee year" sl~all be substituted; ,(ii) for the proviso, tlie following proyis~ shall be substituted, namely:--"Provided Illat where tlie notice under sub-section (I) of section 17, was served on or after tlie I st day of April, 1999 blrt before the 1st day ofApril, 2000, sucli assessment or reassessmelit may be made at any timeup to the 3 1st day of March, 2002.";

01: 200 1 ] Finance(iii) tile hplanation shall be omitted;(6) in sub-section (3),-(i) for the words "two years", the words "one year" shall be substituted;(ii) for the figures "23" at both the places where they occur, the figuresand letter "23A" shall be substituted;(iii) for the proviso, the followi~ig proviso shall be substituted, namely:-"Provided that where the order under section 23A or section 24 isreceived by the Chief Commissioner or Commissioner or, the case maybe, the order under section 25 is passed by the Commissioner, on or afterthe 1st day of April, 1999 but before the 1st day of April, 2000, such anorder of fresh assessment may be made at any time up to the 3 I st day ofMarch, 2002.".98. In section 17B of the Wealth-tax Act, in suh-sectiok (I) and (3). for the words Amendment of"two per cent.", the'words "one and one-fourth per cent." shall be substituted with effect h m the 17B.l st day of June, 200 I.99. In section 31 ofthe Wealth-tax Act, in sub-section (2), with effect from the 1st day Amendment ofsection 3 I.of June, 2001 ,-(i) for the words "one and one-half per cent.", the words "one and one-fourthper cent." shall be substituted;(ig in the second proviso, for the words "one and one-half per cent.", the words"one and one-fourth per cent." shall be substituted.100. In section 34A of the Wealth-tax Act, with effect from the 1st day of AmendmentofJune, 200 1 ,-section 34A.(a) in sub-section (3)' for the words "fifteen per cent.", the words "nine percent." shall be substituted;(6) in sub-section (4B), in clause (a), for the words "one 'per cent.!', the words"three-fourth per cent." shall be substituted.Expenditure-tax101. In section 14 of the Expenditure-tax Act, 1987, for the words "one and one-half Amendment ofper cent.", the words "one and one-fourth per cent." ;hall be substituted with effect from ~ ~ ~ ~ ~ ~ ~ $tlie I st day of June, 200 1.CHAPTER 1VINDIRECT TAXESCustomsi52 or 1962. 102. In the Customs Act, 1962 (hereinafter referred to as the Customs Act), in section Amendment of2714, for the words "not below ten per cent.", the words "not below five per cent." shall be27A.substituted.103. In section 28 of the Customs Act, after sub-section (2), the following shall Amendment ofbe inserted, namely: -sectbn 28.'(2A) where any notice has been served on a person under sub-section (I), theproper officer,-(i) in case any duty has not been levied or has been short-levied, or tlieinterest has not been paid or has been part paid or the duty or.interest has beenerroneously refunded by reason of collusion or any wilful mis-statement orsuppression of facts, where it is possible to do sp, shall determine the amount ofsuch duty or the interest, within a period of one year; and

8 2 Fihance [ACT 14A~nendnient ofsection 28M.Amendment ofsection 28AL3.(ii) in any other case, where it is$possible to do so, shalt determine theamount ofduty which has not been levied or has been short-levied or erroneouslyrefunded or the interest payable which has not been paid, part paid or erroneouslyrefun$ed, within a period of six montlls,,from the date of service of the notice on the person under sub-section ("I).(2B) Where any duty has not been levied or has been short-levied or erroneouslyrefunded, or any interest payable has not been paid, part paid or erroneously refunded,the person, chargeable with the duty or the interest, may pay the amount of duty orinterest before service of notice on him under sub-section (I) in respectof the duty orthe interest, as the case nlay be, and inform the proper oflicer of such payment inwriting, who, on receipt of such information, shall not serve any notice under subsection(I) in rkspect of the duty or the interest so paid: 'Provided that the proper officer may detennine the anlount of short-payment ofduti or interest, if any, which in his opinion has not been' paid by such person and,then, the proper officer shall proceed to recover such amount in the manner specifiedin this section, and the period of "one year" or "six months" as the case may be,referred to in sub-section (I) shall be counted from the date of r'eceipt of suchinformation of payment.Explana~ion I.-Nothing contained in this sub-section shall apply in a casewhere the duty was not levied or was not paid or the interest was not paid or was partpaid or the duty or interest was erroneously refunded by reason of collusion or anywilful mis-statement or suppression of facts by 4he importer or the exporter or theagent or employee of the importer or exporter.L+planation 2.-For the removal of doubts, it is hereby declared that the interestunder section 28AB shall be payable on the amount paid by the person under this subsectionand also on the amount of short-payment of dutytif any,, as may be determined bythe proper officer, but for this sub-section.(20 The provisions of sub-section (28) shall not apply to any case where thyduty'or the interest had become payable or ought to have been paid before the date onwhich the Finance Bill, 2001 receives the assent of the President.'.104. Section 28AA of the Customs Act sllall be renumbered as sub-section (I) thereofand after sub-section (I) as so renumbered, the following sub-section shall be inserted,namely:- ,"(2) The provisions of sub-section (I) shall not apply to cases where the duty or theinterest becomes p;ayable or ought to be paid on and after the date on which the Finance Bill,2001 receives the assent of the President.".105. In section 28AB of the Customs Act,-(a) for ~ub:secticln (I), the following shall be substituted, namely:-"(I) Where any duty has not been levied or paid or has been short-leviedor short-paid or erroneously refunded, the person who is liable to pay the dutyas determined wider sub-section (2), or has paid the duty under sub-section(2B), of section 28, shall, in addition to the duty, be liable to pay interest at suchrate not below eighteen per cent. and not exceeding thirty-six per cent. perannum, as is for the time being fixed by thecentral Government, by notificationin the Official Gazette, from the first day ofthe month succeeding the month inwhich the duty ought to have been paid under this Act, or from the date of sucherroneous refund, as the case may be, but for the provisions contained in subsection(2), or sub-section (2B), of section 28, till the date of payment of suchduty:Provided that in such cases where the duty becomes payable consequentto issue of qn order, instruction or direction by the Board under section I5 I A,and such amount of duty payable is voluntarily paid in full, without reserving

any right to appeal against such payment at any subsequent stage, within fortyfivedays from the date of issue of such order, instruction or direction, as thecase may be, no interest shall be payable and in other cases the interest shall bepayable on the whole of the amount, including the amount already paid.";(b) for sub-section (2), the following sub-section shall be substituted, namely:-"(2) The provisions of sub-section ( I) shall not apply to cases where theduty or interest had become payable or ought to have been paid before the dateon which the Finance Bill, 2001 receives the aslent of the President.".106. In section 61 of the Custolns Act, in sub-section (a), in clause (ii), for the words Amendment"six montlls", wherever they occur, the words "thirty days" shall be substituted with effect . of section 61.from such date as the Central Govenlment may, by notification in the Omcial Gazette,appoint.I107. In section 1 12 of the Customs Act,- Amendment ofsection 112.(a) in clause (i), for the words "not exceeding five times the value of the goodsor one tllousand rupees,", the words "not exceeding the value of the goods or fivethousand rupees," shall be substituted;(b) in clause (ij), for the words "not exceeding five times the duty sought to beevaded on such goods or one thousand rupees,", the words "not exceeding the dutysought to be evaded on such goods or five thousand rupees," shall be substituted;(c) in clause (iii), for the words "not exceeding five times the differehce betweenthe declared value and the value thereof or one thousand rupees,", the words "notexceeding the difference between the declared value and the value thereof or fivetllousand rupees," shall be substituted;(d) in clause (iv), for the words "not exceeding five times the value of the goodsor five times the difference between the declared value and the valtie thereof or onetllousand rupees,", the words "not exceeding the value of the goods or the differencebetween the declared value and the value thereof or five thousand rupees," shall besubstituted;(e) in clause (v), for the words "not exceeding five times the duty sought to beevaded on such goods or five times the difference between the declared value and thevalue tllcreof or one thousand rupees,", the words "not exceeding the duty sought tobe evaded on such goods or the difference between the declared value and the valuethereof or five thousand rupees," shall be substituted.108. In section 1 14 of the Customs Act.- Amendment ofsection 114.(a) in clause (I), for the words "not exceeding five times the value of the goodsor one thousand rupees,", the words "not exceeding the valpe of the goods or fivetllousand rupees," shall be substituted;(b) in clause (ii), for the words "not exceeding five times the duty sought to beevaded on such goods or one thousand rupees,", the words "not exceeding the dutysought to be evaded or five thousand rupees," shall be substituted;(c) in clause (ii9, for the words "not exceeding five times the amount of drawbackclaimed or one thousand rupees,", the words "not exceeding the amount of drawbackclaimed or five thousand rupees," shall be substituted.109. In section 128 of the Customs Act, in sub-section (I),- Amendment of(a) for the words "within three months", the words "within sixty days" shall besection 128.substituted;(b) for ihe proviso, the following proviso shall be substituted, namely:-"Provided that the Commissioner (Appeals) may, if he is satisfied that theappellant was prevented by sumcient cause.from presenting the appeal withinthe aforesaid period of sixty days, allow it to be presented within a further periodof thirty days.".

Anlendment ofsection 128A.Amendment ofseclion 129D.Amendment ofsection 129E.~nsekon of newsection 159A.8 4 Fir~arrce [ACT 14110. In section 128A of the Customs Act,-(a) in sub-section (3), for the portion beginning with the words and brackets"The Commissioner (Appeals) may" and ending wit11 the words "additional evidence,if necessary:", the following shall be substituted, namely:-"The Commissioner (Appeals) shall, after making such further inquiry asmay be necessary, pass such order, as he thinks $stand proper, confuming,modifLing or annulling the decision or order appealed against:";(b) after sub-section (4), the following sub-section shall be inserted, namely:->'(4A) The Commissioner (Appeals) shall, where it is possible to do so,hear and decide every appeal within a period of six months from the date onwhich it is filed.".11 1. In section 129D of the Customs Act, in sub-section (I), after the words "directsuch Commissioner", the words "or any other Commissioner" shall be inserted.112. In section 129E of thecustoms Act, after the proiriso, the following proviso shallbe inserted, namely:-"Provided fbrther that where an application is filed before the Commissioner(Appeals) for dispensing with the deposit of duty and interest demanded or penaltylevied under the first proviso, the Commissioner (Appeals) shall, where it is possible todo so, decide such application within thirty days from the date of its filing.".113. After section 159 of the Customs Act, the following section shall be inserted andshall be deemed to have been inserted on and from the I st day of ~ebru*, 1963, namely:-Efl'ect ofanlendments,etc., of rules,regulalions,notifications ororders.Validation ofcerlain action6 taken."159A. Where any rule, regulation, notification or order made or issued underthis Act or any notification or order issued under such rule or regulation, is amended,repealed, superseded or rescinded, then, unless a different intention appears, suchamendment, repeal, supersession or rescinding shall not-C(a) revive anything not in force or existing at the time at which theamendment, repeal, supersession or rescinding takes effect; or(b) affect the previous operation of any rule, regulation, notification ororder so amended, repealed, superseded or rescinded or anything duly done orsuffered thereunder; or' (c) affect any right, privilege, obligation or liability acquired, accrued orincurred under any rule, regulation, notification or order so amended, repealed,superseded or rescinded; or(4 affect any penalty, forfeiture or punishment incurred in respect of anyoffence committed under or in violation of any rule, regulation, notification ororder so amended, repealed, spperseded or rescinded; or(e) affect any investigation, legal proceeding or remedy in respect of anysuch right, privilege, abligation, liability, penalty, forfeiture or punishment asaforesaid,and any such investigation, legal proceeding or remedy may be instituted, continuedor enforced and any such penalty, forfeiture or punishment may be imposed as if therule, regulation, notification or order, as the case may be, had not been amended,repealed, superseded or rescinded.".114. Any action taken or anything done or omitted to be done or purported to havebeen taken or done or omitted to be done under any rule, regulation, notification or ordermade or issued under the Customs Act, or any notification or order issued under such rule orregulation at any time during the period commencing on and from the 1st day of February,1963 aid errding with the-day, the Finance Bill, 2001 receives the assent of the President shall

ob 200 11 Finance 85be deemed to be, and to always have been, for all purposes, as validly and effectively takenor done or omitted to be done as if the amendment made by section 113 of the Finance Act,2001 liad been in force at all material time and accordingly, notwithstanding anythingcontained in any judgment, decree or order of any court, tribunal or other authority,-(a) any action taken or anything done or omitted to be done, during the saidppriod in respect of any goods under any of such rule, regulation, notification ororder, shall be deemed to be and shall be deemed to always to have been, as validlytaken or done or omitted to be done as if the amendment made by section 113 of theFinance Act, 2001 had been in force at all material times;(6) no suit or other proceedings shall be maintained or continued in any couh,tribunal or other atithority for any action taken or anything done oq omitted to bedone, in respect of any goods under any of such rule, regulation, notification or order,and no enforcement shall be made by any court, of any decree or order relating tosuch action taken or anything done or omitted to be done as if the amendment madeby section 113 of the Finance Act, 2001 had been in*force at all material times;(c) recovery shall be made of all such aniounts of dut): or interest or penalty orfine or other charges which have not been collected or, as the case may be, whichhave been refunded, as if the amendment made by section 113 of the Finance Act, 2001had been in force at all material times.Exp1analion.-For the removal of doubts,,it is hereby declared that no act or omissionon the part of any person shall be punishable as an offence which would not have been sopunishable if this section had not come into force.115. (I) The notifications of the Government of lndia in the Ministry of Finance Amendmentof(Department of Revenue) No. G.S.R. 465(E), dated the 3rd May, 1990, G.S.R. 423(E), notificationsissued underdated the 20th April, 1992, G.S.R. 946(E), dated the 28th December, 1992 and G.S.R.25 of417(E), dated the 14th May, 1993, issued under sub-section (I) of section 25 of the theCustomsCustoms Act by the Central Government shall stand amended and"shal1 be deemed to Act.have been amended in the manner as specified in the Eighth Schedule, on and from thedate mentioned in column (4) of-that Schedule against each of such notificationsretrospectively and, accordingly, notwithstanding anything contained in any judgment,decree or order of any court,tribunal or other authority, any action taken or anythingdone or purported to have been taken or done under the said notifications, shall be deemedto be, and always to have been, for all purposes, as validly or effectively, taken or doneas if the notifications as amended by this sub-section had been in force at all materialtimes.(2) For the purposes of sub-section (I), the Central Government shall have and shall 'be deemed to have the power to amend the notifications referred to in the said sub-sectionwith retrospective effect as if the Central Govemment had the power to amend the saidnotifications under sub-section (I) of section 25 of the Customs Act, retrospectively at allmaterial times.Customs Tar~g116. In the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Amendment of 1section 3.IAct), in section 3,-(a) in sub-section (I) and before the Explanation, the following proviso shallIbe inserted, namely:-1"Provided that in case of any alcoholic liquor for human consumptioniimported into lndia, the Central Government may, by notification in the Official1Gazette, speciQ the rate of additional duty having regard to the excise duty forIthe time being leviable on a like alcoholic liquor produced or manufactured inIdifferent States, or, if a like alcoholic liquor is not produced or manufactured in1any State, then, havihg regard to the excise duty which would be leviable for theItime being in different States on the class or description of alcoholic liquor toiwhich such imported alcoholic liquor belongs.";IIIIjIIII

86 Finc ttce [ACT 14Amend~nent ofsection 8B.(b) in sub-section (2). alter clause (ii), the following shall be inserted, namely:-"Provided that in case of an article imported into India,-(a) in relation to which it is required, under the provisions of theStandads of Weights and Measures Act, 1976 or the rules made thereunder 60 of 1976.or under any other law for the time being in force, to declare on tlie packagethereof the retail sale price of such article; and(b) where the like article produced or manufactured in India, or incase where such like article is not so produced or manufactured, then, theclass or description of articles to which the imported article belongs, isthe goods specified by notification in the Official Gazette under sub-section(I) of section 4A of the Central Excise Act, 1944, I of 1944.the value of the imported article shall be deemed to be the retail sale pricedeclared on tlie imported article less such amount of abatement, if any, fromsuch retail sale price as the Central Government may, by notification in theOficial Gazette, allow in respect of such like article under sub-section (2) ofsection 4A of the Central Excise Act, 1944. I of 1944.Explanation.-Where on any imported article more than one retail sale priceis declared, the maximum ofsuch retail sale price shall be deemed to be the retail saleprice for the purposes of this section.".117. In section 8B of the Customs Tariff Act,-juj in sub-section (I), after the proviso, the following proviso shall be inserted,namely:-"Provided further that the Central Government may, by notification inthe Ofticial Gazette, exempt such quantity of any article as it may specify in thenotification, when imported from any country or territory into India, frompayment of the whole or part of the safeguard duty leviable thereon.";(b).after sub-section (2), the following shall be inserted, namely:-'(2A) Notwithstanding anything contained in sub-section (I) and sub-$%section (2), a notification issued under sub-section (I) or any safeguard dutyimposed under sub-section (2), unless specifically made applicable in suchnotification or such imposition, as the case may be, shall not apply to articlesimported by a hundred per cent. export-oriented undertaking or a unit in a freetrade zone or in a special economic zone.Explanation.-For the purposes of this section, the expressions "hundredper cent. export-oriented undpking", "free tradq zone" wd9special economiczone" shall have the meanings assigned to them in Explanation 2 to sub-section'(I) of section 3 of Central Excise Act, 1944.'.~\meltihnent of' 118. In section YA of the Customs Tariff Act, after sub-section (2), the following shall9A. be inserted, namely:-'(2A) Notwithstanding anything contained in sub-section (I) and sub-section(2), a notification issued under sub-section (I) or any anti-dumping duty imposed.under sub-section (2), unless specifically made applicable in such notification or suchimposition, as the case may be, shall not apply to articles imported by a hundred percent. export-oriented undertaking or a unit in a free trade zone or in a special economiczone.1 of 1944.Explunutiotr-For the purposes of this section, the expressions "hundred percent. export-oriented undertaking", "free trade zone" and "special economic zone"shall have the meanings assigned to them in Explanation 2 to sub-section ( I) of section3 of the Central Excise Act, 1944.'. I of 1944.1I1

0~20011 Finance 87I of 1944.119. In the Customs Tariff Act, the First Schedule shall,- Amendment of(a) be amended in the manner specified in the Second Schedule; andFirst Schedule.(b) with effect fion~ such date as the Central Government may, by notification inthe OfIicial Gazette, appoint, be also amended in the manner specified in the ThirdSchedule.Excise120. In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise AmendmentofAct), in section 3, in sub-section (I),- section 3.(a) in the proviso,-(i) in clause (i), for the words "free trade zone", the words "free tradezone or a special economic zone" shall be substituted;I(ii) in clause (ii). for the words "allowed to be sold in India", the words"brought to any otlier place in India" shall be substituted;(6) in Explanation 2, after clause (ii), the following clause shall be inserted,11ame1y:-'(iii) "special economic zone" means a zone which the Central Governmentmay, by notification in the Official Gazette, specify in this behalf.'.121. Section 3A of the Central Excise Act shall be omitted. Omission ofsection 3A.122. In section 5A of the Central Excise Att, in sub-section (I),- Amendment of(a) in the proviso,- section 5A.(i) in clause (i), for the words "free trade zone", the words "free tradezone or a special economic zone" shall be substituted;(ii) in clause (ii), fo; the words "allowed to be!sold in India", the words'"brought to any other place in India" shall be substituted;(6) in the Explanation, for the words ' "free trade zone" ', the words ' "freetrade zone", "special economii zone" ' shall be substituted.123. In section I 1A of the Central Excise Act, after sub-section (2), the following Amendment ofsllall be inserted, namely:-section IIA.'(2A) Where any notice has been served on a person under sub-section (]);theCentral Excise Officer,-(a) in case any duty of excise has not been levied or paid or has beenshprt-levied or short-paid or erroneously refunded, by reason of fraud, collusionor any wilful mis-statement or suppression of facts, or contravention of any ofthe provisions of this Act or of the rules made thereunder with intent to evadepayment of duty, where it is possible to do so, shall determine the amount ofsuch duty, within a period of one year; and(b) in any other case, where it is possible to do so, shall determine thePamount of duty of excise which has not been levied or paid or has been shortleviedor short-paid or erroneously refunded, within a period of six months,from the date of service of thenotice on the person under sub-section (I).(2D) Where any duty of excise has not been levied or paid or has been shortleviedor short-paid or erroneously refunded, the person, chargeable with the duty,may pay the amount of duty before service of notice on him under sub-section (I) inrespect ofthe duty, and inform the Central Excise Officer of such payment in writing,who, on receipt of such information shall not serve any notice under sub-section (I) inrespect of the: due sn paid:Provided tliat tlie Central Excise Officer may determine tlie amount of short paymentof duty, if any, which in his opinion has not been paid by such person and, then, theCentral Excise Oflicer shall proceed to recover such amount in the manner specified inthis section, and the period of "one year" referred to in sub-section (I) shall be countedfrom the date of receipt of such information of payment./. .

Amendment ofsection 1Amendment ofseclion I I AB.I .Exylartation ].-Nothing contained in this sub-section shall apply in a casewhere the duty was not levied or was not paid or was short-levied or was short-paidor was erroneously refunded by reason of fraud, coll~~sion or any wilful misstatementor suppression of facts, or contravention of any of the provisions of this Act or ofthe rules made thereunder with,intent to evade payment of duty.~r~lanatiort 2.-For the removal of doubts, it is hereby declared that the interestunder section 1 I AB shall be payable on the amount paid by the person under this subsectionand also on the amount of short-payment of duty, if any, as may be determined bythe Central Excise Oflicer, but for this sub-section.(20 The provisions of sub-section (2D) shall not apply to any case where theduty had become payable or ought to have been paid before the,date on which theFinance Bill, 2001 receives the assent of the President.'.124. Section 11AA of the Central Excise Act shall be renumbered as sub-section (I)thereof and after sub-section (I) as so renumbered, the following sub-section shall be inserted,namely:- -II"(2) The provisions of sub-section (1) shall not apply to cases where.theduty becomes payable on and after the date on which the Finance Bill, 200 1 receivesthe assent of the President.".125. In section 1 I AB of the Central Excise Act,-'(a) for sub-section (I), the following shall be substituted, namely:-"(I) Where any duty of excise has not been levied or paid or has beenshort-levied or short-paid or erroneously refunded, the person pho is liable topay the duty as determined under sub-section (2), or has paid the duty undersub-section (2D), of section 1 IA, shall, in addition to the duty, be liable to payinterest at such rate not below eighteen per cent. and not exceeding thirty-six percent. per annum, as is for the time being fixed by the Central Government, bynotification in tlie Official Gazette, from the first date of the month succeedingthe month in which the duty ought to have been paid under this Act, or from thedate of such erroneous refund, ,as the case may be, but for the provisionscontained in sub-section (2), or sub-section (2B), of section I 1A till the date ofpayment of such duty:Provided that in such cases where the duty becomes payable consequentto issue of an order, instruction of direction by the Board under section 37B, andsuch amount of duty payable is voluntarily paid in full, without reserving anyriglit to appeal against such payment at any subsequent stage, within forty-fivedays from the date of issue of such order, instruction or direction, as the casemay be, no interest shall be payable and in other cases the interest shall bepayable on the whole of the amount, including the amount already paid.";(6) for sub-section (2), the following sub-section shall be substituted, namely:-"(2)'Ihe provisioos,of sub-section (I) shall not apply to cases where theduty had become payable or ought to have been paid before the date on whichthe Finance Bill, 2001 receives the assent of the President.".126. In section 1 I BB ofthe Central Excise Act, for the words "not below ten per cent.",llBB. the words "not below five per cent." shall be substituted. IAmendme111 ofAnlendmenl ofsection 35. ,127. In section 35 ofthe Central Excise Act, in sub-section (I),-(a) for the words "within three months", the words "within sixty days" shall besubstituted;(6) for the proviso, the following proviso shall be substituted, namely:-"Provided that the Commissioner (Appeals) may, ifhe is satisfied that theappellant was prevented by. sufficient cause from presenting the appeal withinthe aforesaid period of sixty days, allow it to be presented within a further periodof thirty days.".'III1I4

0~2001] Finance 8 9128. In section 35A ofthe Central Excise Act,-- Amendmefi ofsection 35A.(a) in sub-section (3), for the portion beginning with the words and brackets"The Commissioner(Appea1s) may" and ending with the words "additional evidence,if necessary:", the following shall be substituted, namely:-"The Commissioner (Appeals) shall, aner making such further inquiry as may benecessary, pass such*order, as he thinks just and proper, confirming, modifyingor annulling the decision or order appealed against:";(b) aner sub-section (4). the following sub-section shall be inserted, namely:-"(4A) The Commissioner (Appeals) shall, where it is possible to do so,hear and decide every appeal within a period of six months from the date onwhich it is filed.".129. In section 35E of tlie Ccntral Excise Act, in sub-section (I), aner the words "direct Amendment ofsuch Comniissioner", the words "or any other Commissioneryy shall be inserted. section 35E.130. In section 35F ofthe Central Excise Act, aner the proviso, the following proviso Amendment ofshall be inserted, namely:- section 35F.'"Provided further that where an application is filed before the Commissioner(Appeals) for dispensihg with the deposit of duty demanded or penalty levied underthe first proviso, the Commissioner (Appeals) shall, where it is possible to do so,decide such application within thirty days from the date of its filing,".131. After section 38 of the Central Excise Act, the following section shall be insertedand shall be'deen~ed to have been inserted on and from the 28th day of February, 1944,namely:- \"38A. Where any rule, notification or order made or issued under this Act or anynotification or order issued under such rule, is amended, yepealed, superseded orrescinded, then, unless a different intention appears, such amendment, repeal,supersession or rescinding shall not-(a) revive anything not in force or existing at the time at which theamendment, repeal, supersession or rescinding takes effect; or(b) affect the previous operation of any rule, notification or order soamended, repealed, superseded or rescinded or anything duly done or sufferedthereunder; or(c) affect any right, privilege, obligation or liability acquired, accrued or1incurred under any rule, notification or order so amended, repealed, supersededor rescinded; or(4 affect any penalty, forfeiture or punishment incurred in respecf of any .offence committed under or in violation of any rule, notification or order soamended, repealed, superseded or rescinded; or .(e) affect any investigation, legal proceeding or remedy in respect of anysuch right, privilege, obligation, liability, penalty, forfeiture or punishment asaforesaid,and any such investigation, legal proceeding or remedy may be instituted, continuedor enforced and any such penalty, forfeiture or punishment may be imposed as if therule, notification or order, as the case may be, had not been amended, repealed,superseded or rescinded.".Insertion of newsection 38A.EfTect ofamendments,etc., of rules,notificationsor orders.132. Any action taken or anything done 01 omitted to be done or purporting to Validationofhave b~aa taken or done or omitted to be dohe under any rule, notification or order made cemin actiontaken.orissued under the Central Excise Act, or any notification or order issued under such ruleat any time during the period commencing on and from the 28th day of February, 1944 andending with the day, the Finance Bill, 200 1 receives the assent of the President, sliall bedeemed to be and to always have been, for all purposes, as validly and effectively takenor done or omitted to be done as if the amendment made by sectio~i 131 oftlie Finance,

Validation ofcertainexemptiongiven to'poly tanin powde: orgranule Tom.Amendment ofAct 5 of 1986.Amendment ofAct 58 of 1957.Act, 200 1 had been in force at all material times and, accordingly, notwithstanding anythingcontained in any judgment, decree or order of any court, tribunal or other authority,-(a) any action taken or anything done or omitted to be done, during tlie saidpnriod in ressect of any excisable goods under any of such ~ le, notification or order,' shall be deemed to be and shall be deemed to, always have been, as validly taken ordone or omitted/to be done as if the amendment made by section 131 of the FinanceAct, 2001 had been in force at all material times:(6) no suit or other proceedings shall be maintained or continued in any court,tribunal or other authority for any action taken or anything done or omitted to be done, inrespect of any excisable goods under any of such ~le, notification or order, and noenforcement shall be made by a~iy court, ofany decree or order relating to such action takenor anything done or omitted to be done as if the amendment made by section 131 of theFinance Act, 200 1 had been in force at all material times;(c) recovery shall be'made of all such aniou~its of duty or interest or penalty orfine or credit of duty in respect of inputs or capital goods or other charges which havenot been collected or, as the case may be, which have been refunded, as if the amendmentmade by section 131 of the Finance Act, 2001 had been in force at all material times.~xp1anatiorr.-For the removal of doubts, it is hereby declared that no act or omissionon the part of any person shall be punishable as an offence which would not have been sopunishable if this section had not come into force.133. (1) The amendm'ent ofthe notification oftlie Government of lndia in the Ministryof Financc (Department of Revenue) No. G.S.R. 168(E), dated the 1st March, 2000 made by,the notification ofthe ~overnment of India in the Ministry oKFinance (Department of Revenue)No. G.S.R. 98(E), dated the 15th day of Feb~ary, 2001, which was issued in exercise of thepowers conferred by sub-section (I) of section 25 of the Customs Act, granting exemptionfrom customs duty leviable uqder the First Schedule to the Customs Tariff Act and additionalduty of custo~iis leviable under sub-section (I) of section 3 of tlie Customs Tariff Act onimport of "Polytan in powder or granule form" by Sports Authority of lndia or a NationalSports Federation under a certificate issued by the Sports Authority of lndia for layingsynthetic tracks and artificial surfaces for use in a national or international championship orco~npetition to be held in lndia or abroad shall be deemed to be, and always to have been forzll purposes validly, come into force on and fro111 thc 1 st day of December, 2000 at all materialtimes.x(2) Refund shall be made ofall such duties wliicl~ have been collected but whicli wouldnot have been so collected if the amendnient referred to in sub-section (I) had been in forceat all match-ialtimes.(3) Notwithstanding anything contained in section 27 oftlie Customs Act, an applicationfor the claim of refund of the duty of custonis or tlie additional duty of customs, as the casemay be, under sub-section (2) shall bc niade within one year fro111 the date on which theFinance Bill, 200 1 receives the assent of the President.(4) For the purposes of sub-section (I), the Central Government shall have and shall bedeemed to havethe power to amend tlie notifications referred to in the said sub-section withretrospective effect as if tlie Central Government liad the power to amend the said notificationsunder sub-seotion (I) of section 25 of the Custonis Act, retrospectively at all material times.Central Excise Turfy134. In the Central Excise TariffAct, 1985 (hereinaRer referred to as tlie Central ExciseTariff Act),-(a) the First Schedule shajl be amended in the manner specified in the FourthSchedule;(6) the Second Schedule shall be amended in the manner specified in the FiRhSchedule.135. The Additional Duties of Excise (Goods of Special Importance) Act, 1957 (hereinafterreferred to a5 the Additional Duties of Excise Act), shall be amended in the manner specFed intlie Sixth Schedule.I

. cIIOF 200 I] Finance 9 1136. (1) In the case of goods specified in the Seventh Schedule, b&ng goods Nationalmanufactured or produced, there shall be levied and collected for the purposes of the Union, Calamityby surcharge, a duty of excise, to be called the National Calamity Contingent duty (hereinafierreferred to as the National Calamity duty), at the rates specified in the said Schedule.\(2) The National Calaniity duty chargeable on the goods specified in the SeventhSchedule shall be in addjtion to any other duties of excise chargeable Qn such goods underthe Central Excise Act, 1944 or any other law for the time being in force.(3) he provisions of the Central Excise Act, 1944 and the rules made thereunder,including those relating to refunds and exemptions from duties and imposition of penalty,shall, as far as may be, apply in relation to the levy and collection of the National Calamityduty leviable under this section in respect of the goods specified in the Seventh Schedule asthey apply in relation to the levy and collection of the duties of excise on such goods underthat Act or those rules, as the case may be.ingen gentIICHAPTER V137. In the Finance Act, 1994, with effect from such date as the Central Government Amendment ofmay, by notification in the Official Gazette, appoint,- Act 32 of 1994.(a) for section 65, the following section shall be substituted, namely:-'65. Bn this Chapter, unless the context otherwise requires,-Definitions.(I) "actuary" has the meaning assigned to it in clause (I) of section2 of the lnsurance Act, 1938;(2) "advertisement" includes any notice, circular, label, wrapper,document, hoarding or any other audio or visual representation made bymeans of light, sound, smoke or gas;(3) "advertising agency" means any commercial concern engagedin providing any service connected with the making, preparation, displayor exhibition of advertisement and includes an advertising consultant;(4) "air travel agent" means any person engaged in providing anyservice connected withthe booking of passage for travel by air;(5) "Appellate Tribunal" means the Customs, Excise and Gold(Control) Appellate Tribunal constituted under section 129pf the CustomsAct, 1962;(6)"architect" means any persQn whose name is, for the time being,entered in the register of architects maintained under section 23 of theArchitects Act,.1972 and also includes any commercial concern engagedin any manner, whether directly or indirectly, in rendering services in thefield of architecture;(7) "assessee" means a person liable to pay the service tax andincludes his agent;(8)"aulhorised service stadon" means any service station or centre, aauthorised by any motor vehicle manufacturer, to cany out any service orrepair of any motor car or two wheeled motor vehicle manufactured bysuch manufacturer;(9) "banking" and "banking company" shall have the meaningsassigned to them in clhses (b) and (c) of section 5 of the BankingRegulation Act, 1949, respectively;(10) "banking and other financial services" means, the followingservices provided by a banking company or a financial institution includinga non-banking financial company, namely:-(i) financial leasing services including equipment leasing andhire-purchase by a body corporate;(ii) credit card services;

u.(iii) merchant banking services;(iv) securities and foreign exchatlge (forex) broking;(v) asset nia~iagement including portfolio management, all forms offund managelnent, pension fu~id management, custodial depository andtrust services, but does not.include cash nianagelnent;(vi) advisory and other auxiliary fillancia1 services includinginvestnient and portfolio research and advice, advice on mergers andacquisitions and advice on corporate restructuring and strategy; and(vii) provision and transfer of information and data processing;(11) "Board" means the Central Board df ~xcise and Custonis constitutedunder the Ce~itral Boards of Revenue Act, 1963; 54 of 1963(12) "body corporate" shall have tlie tnea~iitig assigned to it in clause (7)of section 2 of the Conipatiies Act, 1956; 1 of 1956.(13) "broadcasting" lias the meaning assigned to it in clause (c) of section2 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990;(14) "cab" means a motor cab or maxi cab;(15) "caterer" means any*person who supplies, either directly or indirectly,any food, edible preparations, alcoholic or non-alcoholic beverages or crockeryand similar aiicles or accoutrements for any purpose or occasion;(16) "clearing and forwarding agent" means any person who is eigagedin providing ally service, either directly or indirectly, connected with the clearingand forwarding operations in any manner to any other person and includes aconsignment agent;(17) "computer network" has the'meaning assigned to it in clause1(i) ofsub-section (I) of section 2 of the l~iformation Technology Act, 2000; 21 of 2000.(18) "consulting engineer" means any professionally qualified engineerIor an engineering firni who, either directly or indirectly, renders any advice,. consultancy or technical assistance in any nianner to a client in one or moredisciplines of engineering;II(19)"conventio~" means a foniial meeting or assembly wliich is not open ,to tlie general public, and does nyt include a meeting or assembly the principalpurpose of which is to provide any 'type of amusement, entertainnient drIrecreation;II(20) "courier agency" means a comniercial concern engaged in the door- Ito-d6or transportatio~i of time-sensitive documents, goods or articles utilisingthe services of a person, either directly or indirectly, to carry or accompanysuch documents, goods or articles;(21) "credit rating agency" means any commercial concern engaged inthe business ofcredit rating ofany debt obligation or ofany project or programmerequiring finance, whether in the fonn ofdebt or otherwise, and includes creditrating of any financial obligation, instrument or security, which has the purposeof providing a potential iiivestor dr any other persol! any information pertainingto the relative safety oftimely payment of interest or principal;(22) "custom house agent" means a person licensed, temporarily orotherwise, under the regulatio~is made under sub-section (2) of section 146 oftlie Customs Act, 1962;(23) "data" lias the meanini assigned to it in clause (o) of sub-section (I)of section 2 of the Information Technology Act, 2000;(24) 'felect~.onic form" has the meaning assigned to it in clause (r) of subsection(I) of section 2 of the Information Technology Act, 2000; 21 of 2000.I(25) "facsirnile (FAX)" means a form of telecommunication by whichfixrd graphic images, such as printed texts and pictures are scanned and the

i~ifor~natio~i co~iverted into electrical signals for transmission over theteledomlnullication system;(26) "financial institution" has the ~iieaning assigned to it in clause (c) ofsection 45-1 of the Reserve Bank of India Act, 1934;(27) "general insurance business" has tlie meaning assigned to it in clause(g) of section 3 of the General lnsurance Busi~iess (Nationalisation) Act, 1972;(28) "goods" lias the meaning assigned to it io clause (7) of section 2 ofthe Sale of Goods Act,1930;(29) "information" lias tlie meaning assigned to it in clause (v) of subsection(I) of section 2 of the Information Technology Act, 2000;(30) "Insurance Agent" has the meaning assigned to it in clause (10) ofsectio~i 2 of tlie lnsurance Act, 1938;(31) "'itisurance auxiliary service" nieans any service provided by 'anacluaiy, an i~itermediary or insurance intemiediary or an insurance agent inrelation to general insurance business and includes risk assessment, claim/settlement, survey and loss assessment;(32) "intermediary or insurance intennediary" has the meaning assignedto it in sub-clause of clause ( I) of section 2 of tire lnsurance Regulatory and.Development Authority Act,'1999;(33)"insurer" means any person caving on the general insurance businessin India;(34) "interior decorator" meak any person engaged, whether directly orindirectly, in tlie business of providing by way of advice, consultancy, technicalassista~ice or in any other manner, services related to planning, design orbeautification of spaces, whellier man-made or otherwise and includes alandscape designer;(35) "leased circuit" means 51 dedidated link provided between two fixedlocations for exclusive use of the subscriber and includes a speech circuit, datacircuit or a telegrapli circuit;(36) "magnetic storage device" includes wax blanks, discs or blanks,strips or Sims for the purpose of original sound re~ording;(37) "nianagement consultant" means any person who is engaged .inproviding ally service, either directly or indirectly, in co~inection with thema~iagement of any organisatio~i in any manner and includes any person whorenders any advice,'copsultancy or technical assistance, relating toqonceptualising, devising, development, modification, rectification orupgradation of any working system of any organisation;'(38)"mandap6' means any immovable property as defined in section 3 ofthe Transfer of Property Act, 1882 and includes any furniture, fixtures, lighlfittings and floor coverings therein let out for co~isideration for organising anyofficial, social or business function;(39) "mandap keeper" means a person who allows temporary occupationof a mandap for co~lsideration for organising ally official, social or,businessfunction;(40) "manpower recruitment agency" means any coliimercial concernengaged in providing any service, directly or indirectly, in any manner forrecruitment of manpower, to a client;\(41) "market research agency" means ahy commercial concern engagedin ~nnducting market research in any manne;, in relation to any product, serviceor utility, including all types of customised and syndicated research services;(42) "maxi cab" has the meaning assigned to it in clause (22) of section 2of the Motor Vehicles Act, 1988;(43) "motor cab" lias the meani~ig assigned to it in clause (25) of section2 of the Motor Vehicles Act, 1988;

II9 4 Fitiatice(44) "non-banking financial company" has the meaning assigned to it inclause V) of section 45-1 oftlle Reserve Bank of India Act, 1934; 2 of 1934.(45) "on-line information and database access or retrieval" meansproviding data or information, retrievable or otherwise, to a customer, inelectronic form through a computer network;(46) "page;)) means an instrument, apparatus or appliance which is a nonspeech,bne way personal calling system with alert and has the capability ofreceiving, storing and displayi~ig numeric or alpha-numeric messages;(47) "photography" includes still photography, motion picturephotography, laser photography, aerial photography and fluorescentphotography;(48) "photography studio or agency" means any professional photographeror a commercial concern engaged in the business of rendering service relatingto photography;(49) "policy holder" has the meaning assigned to it in clause (2) of section2 of the Insurance Act, 1938; 4 of !938.(50) "port" has the meaning assigned to it in clause (q) of section 2 of the%Major Port Trusts Act; 1963; 38 of 1963.(51) "port services" means any service rendered by a port or any person ,autliorised by the port, in any manner, in relation to a vessel or goods;(52) "practising chartered accountant" means a person who is a memberof the Institute of Chartered Accountants of lndia and is holding a certificate ofpractice granted under the provisions of the Chartered Accountants Act, 1949 38 of 1949. 1and includes any concern engaged in rendering services in the field of charteredaccountancy;(53) "practising cost accountant" means a person who is a member of thelnstitute of Cost and Works Accountants of lndia and is holding a certificate ofpractice granted under the provisions of the Cost and Works Accountants Act, 23 uf 1959.1959 and includes any concern engaged in rendering services in the field ofcost accountancy;(54) "practising company secretary" means a person who is a member ofthe Institute of company Secretaries of lndia and is holding a certificate ofpractice granted under the provisions of the Company Secretaries Act, 1980 56 of 1980.and includes any concern engaged in rendering services in the field of companysecretaryship;.(55) "prescribed" means prescribed by rules made under this Chapter;(56) "real estate agent" means a person who is engaged in rendering anyservice in relation to sale, purchase, leasing or renting of real estate and includesa real estate consultant;(57) "real estate consultant" means p person who renders in any manner,either directly or indirectly, advice, consultancy or technical assistance, in relationto evaluation, conception, design, development, construction iniplenientation,supervision, maintenance, marketing, acquisition or nianagememt, of real estate;(58) "recognised stock exchange" has the meaning assigned to it in clauseV) of section 2 of the Securities Contracts (Regulation) Act, 1956; 42 of 1956.(59) "rent-a-cab scheme operator" means ally person engaged in thebusiness of renting of cabs;(60) "scientific or technical consultancy" means any advice, consultancyor scientific or technical assistance rendered in any manner, either directly orindirectly, by a scientist or~a technocrat or any science or tec~nology institutionor organisation, to a client, in one or more disciplines of science or technology;(61) "securities" has the meaning assigned to it in clause (h) of section 2of the Securities Contracts (Regulation) Act, 1956; 42 of 1956. I1

01- 200 1 ] Finance 95(62)"security agency" means any commercial concern engaged in thebusiness of rendering services relating to the security of any property, whethermovable or immovable, or of any person, in any manner and includes the seryicesof investigation, detection or verification, of any fact or activity, whether of apersonal nature or otherwise, including the services of providing securitypersonnel;(63)"service tax" means tax leviable under the provisions of this Chapter;(64)"ship" means a ~ea-~oi& vessel and includes a sailing vessel;(65) "shipping line" means any who owns or charters a ship andincludes an enterprise which operates or manages the business of shipping;(66) "sound recording" means recording of sound on a magnetic storagedevice and editing thereof, in any manner;(67)"sou~~drecording studio or agency" means any commercial concernengaged in the business of rendering any .service relating to sound recording;(68) "steamer agent" means any person who undertakes, either directlyor indirectly,- ,(a) to perform any service In connection with the ship's husbandryor dispatch including the rendering of administrative work relhted thereto;or(b) to book, advertise or canvass for cargo for or on behalf of ashipping line; or .(c) to provide container feeder services for or on behalf of a shippingline;(69) "stock-broker" means p stock-broker who has either made anapplication for registration or is registered as a stock-broker in accordance withthe rules and regulations made under the Securities and Exchange Board oflndia Act, 1992;(70)"sub-broker*' means a sub-broker who has either made an applicationfor registration or is registered as a sub-broker in accordance with the rules andregulations made under the Securities and Exchange Board of lndia Act, 1992;(71)"subscriber" means a person to whom any service of a telephoneconnection or a facsin~ile or a leased circuit or a pager or a telegraph or a telex hasbeen provided by the telegraph authority;(72) "taxable service" means any service provided,-(a) to an investor, by a stock-broker in connection with tile sale orpurchase of securities listed on a recognised stock exchange;)(b) to a subscriber,'by the telegraph authority in relation to atelephone connection;(c) to a subscriber, by the telegraph authority in relation to a pager;(4 to a policy holder, by an insurer carrying on general insurance, business in relation to general insurance business;(e) to a client, by m advertising agency in relation to advertisement,in any manner;V) to a customer, by a courier agency in relation to door-to-doortransportation of time-sensitive documents, goods or articles;(g) to a client, by a consulting engineer in relation to advice,consultancy or technical assistance in any manner in one or moredisciplines of engineering; (I(k) to adient, by a custom house agent in relation to the entry ordeparture of conveyances or the import or export of goods;I

IIII(i) to a shipping line, by a steanier agent in relation to a sliip'shusbandry or dispatch or any ad~rli~listrative work related thereto as wellas the booking, advertising or canvassing of cargo, including contai~lerfeeder services;(j) to a client, by a clearing arid forwarditig agent in relati011 toclearing and.forwarding operations, in any manner;(k) to a client, by a manpower recruit~llent agency in relation to therecruitment of danpower, in any manner;I(0 to a customer, by an air travel agent in relation to the booking ofpassage for travel 'by air;(tn) to a client, by a mandap keeper in relation to the use of rilandapie any manner including the facilities provided to the client in relation tosuch use and also the services, if any, rendered as a caterer;(11) to any person, by a tour operator in relation to a tour;(o) to any person, by a rent-a-cab schemerdperator in relation to therenti$,g of a cab;'(p) to a client, by an architect in his professional capacity, in anymanner;(q) to a client, by an interior decorator in relation to planning,design or beautification ofspaces, whether man-made or otherwise, in anymanner; ,, (r) to a client, by a management consultant in connection with the,management of any organisation, in any manner;(s) to a client, by a practising chartered accountant in his professionalcapacity, in any manner;(I) to a client, by a practising cost accountant in his professionalcapacity, in any manner;(u) to aclient, by a practising company secretary in his professional'~apacity, in any manner;' ,. , (v) to a client, by a real estate agent in relati011 to real estate;(w) to a client, by a security agency in relation to the security of' any property or person, by providing security personnel or otherwise andI,'incl,udes the provision of services of investigation, detection or verification:, df a& fact or activity;,(x) to a client, by a credit rating agency in relation to credit rating: ! , .of any financial obligation, instrument or security;(y) to a client, by a market research agency in relation to marketrexaich of any product, service or utility, in any manner;(z) to a client, by an underwriter in relati011 to underwriting, in anymanner; ,A(za) to a client, by a scientist or a technocrat, or any science ortechnology institution or organisation, in relation to scientific or technicalconsultancy;(zb) to a customer, by a photography studio or agency in relation tophotography, in any rnanner ;(zc) to a client, by any commercial concern in relation to holding ofconventiorl, in any mannet;(zd) to a subscriber, by tile telegradh authority in relation to a leasedcircuit;(ze) to a subscriber, by the telegraph authority in relation to acommunication through telegraph;

01 200 I] Finu~ice 9 7(zn to a subscriber, by tlie telegraph authority in relation to a, co~limunication through telex;(zg) tq a subscriber, by the telegrapli authority in relation to a facsimilecom~nunication;(zh) to a customer, by a co~nmercial concern, in relation to on-linei~~formation and database access or retrieval or both in electronic formthrough computer network, in any manner;(zi) to a client, by a video productio~i agency in >elation to video-Itape production, in any manner;(zj) to a client, by a sound recording studio or agency in relation toany kind of sound recording;(zk) to a client, by a broadcasting agency or organisation in relationto broadcasting, in any manner;(zl) to a policy holder or insurer, by an actuary or intermediary orinsurance intermediary or insurance agent. in relation to insurance auxiliaryservices;(znl) to a customer, by a banking conipaliy or a financial institutionincluding a non-banking financial company, in relation to banking and,other financial services;(zn) to any person, by a port or any person autliorised by the port,in relation to port services, in any manner;(zo) to a customer, by an autliorised service station, in relation to,any service or repair of motor cars or two wheeled motor vehicles, in anymannpr;and tlie term "service provider" shall be construed accordingly;I(73) "telegraph" has tlie meaning assigned to it in clause (I) of section 313 or 188s of lhe Indian Telegraph Act, 1885;(74) "telegraph authority" has the meaning assigned to it in clause (6) of13 of 1885. section 3 oftlie Indian Telegrapli Act, 1885 and includes a person who has beengran:ed a licence :rnder the first proviso to sub-section ( I) of section 4 of thatAct;(75) "telex" means a typed co~nmunication by using teleprinters throughtelex exchanges;\(76) "tour" means a journey froni one place to another irrespective of thedistance between such places; -(77) "tourist vehicle" has the meaning assigned to it in clause (43) of59 of 1988.section 2 of the Motor Vehicles Act, 1988;(78)"tour operator" means any person engaged in the business of operatingtours in a tourist vehicle covered by a permit granted under the Motor Vehicles\59 of 1988. Act, 1988 or the rules made thereunder;(79) "underwriter" has the meaning assigned to it in clause (f) of rule 2 ofthe Securities and Exchange Board of India (Underwriters) Rules, 1993;(80) "underwriting" has the meaning assigned to it in clause (g) of rule 2of the Securities and Exchange Board of India (Underwriters) Rules, 1993;(81) "vessel" has the meaning assigned to it h.clause (2) of section 2 of38 of 1963. , the Major Port Trusts Act, 1963;(87'1''video productio~~ agency" means any professional videographer orany conirnercial concern engaged in tlie business of rende&ng services',relatingto video-tape production;(83) "video-tape production" means the process of any recording of anyprogramme, event or function on a magnetic tape and includes editing thereof,in ally manner;(84) words and expressions used but not defined in this Chapter and

Charge orservice tax.Valuation oftaxable servicefor chargingservice tax.defined in the Central Excise Act, 1944 or the rules made thereunder, shall apply, I of 1944.so far as may be in relation to service tax as they apply in relation to a duty ofexcise.';(hl for section 66, the following section shall be substituted, namely;-"66. (1) On and from the date orco~nmencement of thik Chapter,there shall be levied a tax (hereinafter referred to as the service tax), atthe rate of five per cent. ofthe value ofthe taxable services referred to insub-clauses (a), (h) and ( 4 of clause (72) of section 65 and collected insuch manner as may be prescribed.(2) With effect from the date notified under section 85 of the Finance(No. 2) Act, 1996, there shall be levied a service tax at the rate of five per 33 of 1996.cent. ofthe value of the taxable services referred to in sub-clauses (c), (e)and V) of clause (72) of section 65 and collected in such manner as maybe prescribed.(3) With effect from the date notified under section 88 of the FinanceAct, 1997, there shall be levied a service tax at the rate of five per cent. of 26 of 1997.the value of the taxable services referred to in sub-clauses (g), (k), (I], (j),(k), (I), (m), (n) and (0) of clause (72) of section 65 and collected in suchmanner as may be prescribed.(4) With effect from the date notified under section 116 of theFinance (No. 2) Act, 1998, there shall be levied a service tax at the rate of ,21 of 1998.five per cent. ofthe value ofthe taxable services referred to in sub-clauses(YX (q), (r),(s), (0,(?I9 (4,(w),(XI, Cv) and (2) of clause (72) ofsection 65a~rd colleded in such manner as may be prescribed.(5) With effect (rom the date notified under section 137 of theFinance Act, 2001, there shall be levied a service tax at the rate of fiveper cent. of tlie value of the taxdble services referred to in sub-clauses(za), (zb), (zc), ( 4, (ze), (zA, (zg), (zl1), (zi), (z.), (zk), (~0, (24,(zn) and(20) of clause (72) of section 65 and collected in such manner as may beprescribed.";(c) for section 67, the following section shall be substituted, namely:-"67. For the purposes of this Chapter, the value of any taxableservice shall be the gross amount charged by the service provider forsuch service rendered by him.,!%planatiotr.-- For the removal ofdoubts, it is hereby declared thatthe value of a taxable service, as the case may be, includes,-(a) the aggregate of comnlission or brokerage charged by abroker on the sale or purchase of securities including the commission 'or brokerage paid by the stock-broker to any sub-broker;(h) the adjustments made by the telegraph authority from anydeposits made by the subscriber at the time of application fortelephone connection or pager or facsimile or telegraph or telex or/far Icose3 circuit;(c) tile amount of premium charged by the insurer. from thepolicy holder;(4 the commission received by thk air travel agent from theairline;(e) the comtrission, fee or any other sum received by anactuary, or intermediary or insurance intermediary or insurance agentfrom the ihsurer; andV) the reimbursement received by the autl~orised servicestation from manufacturer for caving out any service of any motorcar or fwo wheeled motor vehicle manufactured by such' manufacturer,but does not include,-(a) initial deposit made by the subscriber at the time of applicationfor telephone connection or pager or facsimile or telegraph or telex or forleased circuit;

*or: 200 I] Firiartce 99,(6) the cost of unexposed photography film, unrecorded magnetictape or such other storage devices if any, sold to the client during theIcourse of providing the service; and(c) the cost of parts or accessories, if any, sold to the customerduring the course of service or repair of motor cars or two wheeled motorvehicles.";(4 in section 69, for the words "Central Excise Officer", the words"Superintendent of Central Excise" shall be substituted;(e) for sections 70 and 71, the following sections shall be substfhnted,namely:-"70. Every person liable to pay the service tax shall himself assess Furnishing ofthe tax due on the sewices.provided by him and sl~all furnish to the return.Superintendent ofcentral Excise, a return in such form and in such mannerand at such frequency as may be prescribed.71. (I) Tlle Superintendent of Central Excise may, on'the basis of Verification ofinformation contained in the return filed by the assessee under section 'W"sessedb~70, verify the correctness of the tax assessed by the assessee on the :z.Usessee9services provided.(2jqe Superintendent of Central Excise may riquire the assesseeto produce any accounts, documents or dher evidence as he may deemnecessary fol such verification as and when required.(3) If on verification under sub-sedtion (21, the Superintendent ofCentral Excise is of the opinion that service tax on any service providedhas escaped assessment or has been under-assessed, he may refer the matterIto the Assistant Com~nissioner of Central Excise or, as the case may be, theDeputy Commissioner of Central Excise, who lnay pass such order ofassessment as he thinks fit.";I (f) in section 72,-is(a) for the words "Central Excise Officer'', wherever they occur,the words "Assistant Commissioner of Central Excise or, as the case maybe, Deputy Comnlissio~ler of 'Central Excise" shall be substituted;(B) in clause (b),,for the words, brackets and figures "to complywith all the terms of a notice issued under sub-section (I) of section 7 1 ,",the words and figures "to comply with the provisions of section 71,"shall be substituted;(g) @ section 73,--;(i) for clause (a), the following clause shall be substituted, namely:-"(a) the Assistant Commissioner of Ce~~tral Excise or, as thecase may be, the Deputy Commissioner ofcentral Excise has reasonto believe that by reason of omission or failure on the part of theassessee, to make a return under section 70 for any prescribed periodor to disclose wholly or truly all material facts required foration of the assessment under section 7 1, the value of taxablehas escaped assessment or has been under-assessed or any ,sum has erroneously been refunded, or";(ii) in clause (b), for the pofiion beginning with the words "Central"Excise Officer has", and ending with the wobds !'has been under-assessed" .the following shall be substituted, namely:-"Assistant Co~nmissioner of Central Excise or, as the case may be,Deputy Commissioner of Central Excise has in consequence ofinrormation in his possession, reason to believe that the value of. any taxable service assessable in ally prescribed period has escapedassessmeni or has been under-assebed or any sum has erroneouslyIbee11 refunded";

Penalty forfailure ofrepistration.I(11) in section 74, for the words "Central Excise Officer", wherever theyoccur, the words "Assistant Commissioner of Central Excise or, as the casemay be, Deputy Commissioner of Central Excise" shall be substituted;(i) in secIio1l75, for the words "at the rate of one and one-half per cent. forevery month or part ofthe month", the words "at the rate of twenty-four per cent.per annum for the period" shall be substituted;(J> after section 75, the following section sball be inserted, namely:-"75A. Any person, liable to pay service tax in accordance with the\provisions of section 68 or the rules made thereunder, fails to make anapplication for registration under section 69, shall%pay, by way of penalty, ,a sum of five hundred rupees.";. (k) in secfion 77, for the words "two tl~ousand rupees", the words "onethousand rupees" shall be substituted;(I) in section 78, for the words :Central Excise Officer", wherever theyoccur, the words "Assistant Commissioner ofCentralBxcise or, as the case maybe, Deputy Commissioner of Central Excise" shall be substituted;(m) in section 79, for the portion beginning witl; the words "If the CentralExcise Oflicer" and ending with the word and figures "section 71 ,", the followingsl~all bc substitute?, namely:-"If Ll~e Assistant Commissio~~er of Central Excise or, as the case may be,Deputy Comnlissioner of Central Excise in the course of any proceedingsunder Illis Chapter is satisfied that any person has failed to comply withthe provisions of section 71 ,";(11) in section 82, for the words "Central Excise Officer", the words'"Assistant Commissioner of Central Excise or, as the case may be, DeputyCommissioner of Central Excise" shall be substituted;1(0) in section 84,- ,"(a) in sub-section (I), for the words "Central Excise Officersubordinate to him", the words "Assistant Con~missioner of Central Exciseor, as the case may be, Deputy Commissioner of Central Excise" shall besubstituted;(b) in sub-section (3), for the words "Central Excise Officer", thewords "Assistant Gommissioner of Central Excise or, as the case may be,Deputy Commissioner of Centkal Excise" shall be substituted;( p) in section 85, for the word "central Excise Officer", wherever theyoccur, the words "Assistant Commissioner ofcentral Excise or, as the case maybe, Deputy Commissioner of Central Excise" shall be substituted;(q) in section 86,-(a) for sub-section (2), the folloying sub-sections shall besubstituted, namely:-IiIIlIII\ ,"(2) The Board may, if it objects to any order passed by the IICommiss;oner of Central Exqise under section 84, direct theCommissio~ler of Central Excise to appeal to d ~e Appellate TribunalIagainst the order.(2A) The Com~nissioner of Central Excise may, if he objects toany order passed by the Commissioner of Central Excise (Appeals) 1under section 85, direct the Assistant Commissioner of Central Exciseor, as the case may be, Deputy Conlnlissioner of Central Excise toI I\appeal to the Appellate Tribunal agdnst the order.";I I

Finance(h) in sub-section (3), for the words, brackets and figure "or subsection(2)", the words, brackets, figures and letter "or sub-section (2) orsub-section (2A)" shall be substituted;.(c) in sub-section (4), for the portio~~ beginning with the words "TheCentral Excise Officer" and ending with the words, bra'cketsand figure "or sub-sectioa (2),", tl~e following shall be substituted,namely :-"'l'he Co~nmissio~ier of ~c~ltr'l 1:xcisc or Assistant Commissioner ofCentral Excise or Deputy Com~liissioner orcentral Excise or tile assessee,as the Zase may be, on receipt ola notice that an appeal against the orderof the Commissioner of Central Excise or the Commissioner of CentralExcise (Appeals) has been preferred under sub-section (I) or sub-section(2) or sub-section (24";(4 inssub-section (6), for the words, brackets and figure "in subsection(2)", the words; brackets, figures and letter "in sub-section (2) orsub-section (2A)" shall be substituted. -ICHAPTER VI138. In the Indian Post Omce Act, 1898, with effect frotn such date as the Central ~mendmenl ofGovenlnlent may, by notification in the Official Gazette, appoint, for the First Schedule, '898.the following Schedule shall be substituted, namely:-i tr"THE FIRST SCHEDULE(See section 7) ,INI,ANI) I'OSI AGE KKI I!LettersFor a weight not exceeding twenty gramsFor every twellty grams, or fraction thereof,exceeding twenty gramsLetter-cardsRs. 4:OORs. 4.00.For a letter-card Rs. 2.00.Post cardsPost cards (not being post cards containing printed colllmunication or competitionpost cards)Single I 50 paiseReplyprinted $stcar&Re. 1 .OOPost cards containillg printed communication (not being competition post cards)For a post card Rs. 3.00.Exp1anbrtiorr.-A post card sllall be deemed to contain a printed communication, ifally matter (except the name and address of, and other particulars relating to, the sender andthe place allcl date of despatch) is recorded by pri~itirlg or by cyclostyling or by any otherlneclla~~ical process, not being typewriting, on nlly part of the post card except the righthand half of the address-aide thereof.I>

, ,FinanceCorrrpetitiott post car&For a post card aS. 5.00.Gr~~l~rrrc~:ic~ti.--A post cn~d sllall bc dcc~nccl lo be a co~~ipetition post card if it is usedin response to any co~npetition organised on or through television, radio, newspapers,magazine or any other media.Book, pattern and sanrple packetsFor the first fitly grams or fraction thereof Rs. 3.00For every additional fiRy grams, or fractionthereof, in excess of fitly gralns Rs. 4.00.For a weight not exceeding fifly gramsRegistered newspapersFor a weight exceeding fiBy grams but notexceeding one hundred gramsFor every additional one hundred grams, orfraction thereof, exceeding one hundred grams25 paise50 paise20 paise.In the case of more than one copy of the same issue of a registered newspaper beingcar1 ied in the sa~lie packct- --For a weight ;lot exceeding one liundred grams, 50 paiseFor every odditiori~l one Iiundred grams, orliaction thereof, excecding one hundred gralils20 paise:Provided that such packet sl\all not be delivered at any addressee's residence but shallbe given to a recognised agent at the Post Office.ParcelsFor a weigllt not exceeding five hundred granis Rs. 16.00For every. five hundred grams, or fraction .therqof, exceeding five hundred grams Rs. 15.00.".IIIAmendment ofsection I4 ofAct 74 of 1956,139. Ih the Central Sales Tax Act, 1956, in section 14,-(a) afler' clause (iic), the following clause shall be inserted, namely:- ,'(iid) Aviation Turbine ~uel'shld to a Turbo-Prop Aircraft.Explanation.--For the p"rposes of this clause, "Turbo-Prop AircraA"rneans an aircrafl deriving thrust, mainly from propeller, which [nay be driven\by either turbine engine or piston engine;';I(b) in clause (iv), in sub-clause (i), for the words "pig iron and", the words "pigiron, sponge iron and" shall be substituted.OtnIssior~ of140. Scclioli 55 of tl~c NotiOnnl 1la11k for Agriculture and Rural Develop~nent Act,sccliorl 55"Of198 I sliall be omitted with effect from the 1st day of April. 2002.'Act 61 of 1981.O11iissW11 of 141. Section 48 of the National Housing Bank Act, 1987 shall be omitted with effect .section 48 OrAct 53 of 1987.from the 1st day of April, 2002.Omission of 142. ~ectioi 50 ofthe Sn~all Industries Development Bank of India Act, 1989 shall besection 50 OfAct 39 of 1989.oliiitted with effect from the 1st day of April; 2002.U1I

(See section 2)PART 1Paragraph A111 the case of every individual or Hindu undivided family or association of personsor body of individuals, whether incorporated or not, or eyery artificial juridical per§onreferred to in sub-clause (vii) of clause (3 1) of section 2 of the Income-tax Act, not being acase to wliich any other Paragraph of this Part applies,-,Rates of incorrre-fm(I) wliere the total income does not exceed Nil;, Rs. 50,000(2) where the total income exceeds Rs. 10 per cent. of the amount by which the50,000 but does not exceed Rs. 60,000 total income exceeds Rs. 50,000;(3) where tlie total income exceeds Rs. 1,000plus 20 per cent. of the aniountRs. 60,000 but does not exceed Rs. by which the total income *exceeds1,50,000 Rs. 60,000;(4) wliere tlie total inconla exceeds * Ws. 19,000~lrrs30 per cent. oftlie amountRs. 1,50,000by which the total income exceeds1'Rs. 1,50,000.IIThe amount of income-tax computed in accordance with the preceding provisions ofthis Paragraph or in section 112 or section 113 shall,--(i) ic the case of every individual or I-lindu undivided family, or association of, persons or body of individuals having a total i~iconiexceeding sixty tliousand rupees,be reduced by the amount of rebate of income-tax calculated u~lder Chapter VIII-A,and the income-tax as so reduced, be increased by a surcharge for purposes of theUnion calculated-(A) at the rate of twelve per cent. of such income-tax where the totali~ico~ne exceeds sixty thousa~id rupees but does not exceed one lab fiftythousand hpees; or(B) at the rate of seventeen per cent. of such income-tax where the totalincome exceeds one lakh fifty tl~ousand rupees;(ii) in tlie case of every person other than those mentioned in item (i), .be increased by a surcharge for purposes of the Union calculated at the rate of twelve perccnt.'of such income-tax:I'rovided that in case ofperso~is mentioned in sub-item (A) of item (i) above having aItotal lncotne exceeding sixty thousand rupees, the total amount payable as income-tax andsurcliarge on such inconie shall not exceed the total amount payable as income-tax on atotal income of sixty thousand rupees by more than the amount of income tliat exceeds sixtythousand nlpees:Prorided further that in case of persons mentioned in sub-item (B) of item (i) aboveliaving atqtal income exceeding one lakli'fifty thousand rupees, the total ~n~vunt payable asincome-tadi and surcliarge on such income shall not exceed the total a~nwnt payable ,pssurcharge on a total income ofone lakh fitty thousand III~J~~Sby more {hatiIthat exceeds one lakh filly thousand rupees.I

in the case of every co-operative society,-Rates ofi~conte-tar)(I) where tlie total income does not exceed I0 per cent. of the total income;Rs. 10,000(2) where the total income exceeds Rs. 1,000plus 20 per cent. of the amountRs.10,000 but does not exceed by which the total income exceeds' Rs. 20,000Rs. 10,000;i(3) wliere the total i~icome exceeds Rs. Rs. 3,000 plus 35 per cent. of the amount20,000 by which tlie total income exceedsRs. 20,000.Surcharge oti inconte-tarThe amoCnt of income-tax computed in accordalice with the preceding provisions oflliis Paragraph, or in section 1 12 or section 1 13, shall, in tlie case of every cq-operativesociety, be increased by a surcharge for purposes of the Union calculated at the rate oftwelve per cent. of such income-tax.Paragraph C1In tlie caqe of every firm,- /hate of income-tar1On the whole of the total in&ome , 35 per cent.1ISlrrcltarge oti irpcoste-tarThe amount of income-tax computed at the rate hereinbefork specified, or in section112 or section 113, shall, in the case of every firni, be increased&y a surchatge for purposesof tlie Union calculated at the rate of twelve per cent. of suchfincome-tax. .In tile case of every local authority,-On the whole of the total incomeParagraph DRate ofiticome-tarSfrrcliarge or? iticottte-tux30 per cent.Ile amount of income-tax conipuied at llie raie hereinbefore specified, or in section112 or section 1 13, shall, in the case of every local authority, ,be increased, by a surcliargefor purposes ofthe Union calculated at the rate of twelve per cent. of sucldincome-tax.tIParagraph EIn the case of a company,-'Rates ofincome-tax-1. In tlie case of a domestic co~iipa~iy 35 per cent. of thetotal income;I *11. In tlie case of a company other than a dolnestic company,- ,(i) on so much of tlie total income as consists of,-I

(a) royalties received from Government or anlndian concern in pursuance of an agreement madeby it with 'the Government or the lndian concernP*after the 31st day of March, 1961 but before the q st,day of April, 1976, or ' I#(6) fees for rendering technical services receivedfrom Government or an lndian concern in pupuanceof an'agreement made by it with the Government or ,the lndian concern after the 29th day of February,1964 but before the 1 st day of April, 1976,and where such agreement has, in either case, beenapproved by the Central Government(ii) oe the balance, if my, of tlie total income50 per cent.;48 per cent.Surcharge 011 lrtcorne-taxThe amount of income-tax computed in accordance with the preceding provisions ofitem I ofthis Paragraph, or in section 112 or section I 13, shall, itl the case of every domesticcompany, be inciedsed by a surcharge calculated at the rate of thirteen per cent. of suchincome-tax.PART 111In every case in which under the provisions of sections 193,194,194A, 19418, 19418B.194D and 195 of the Income-tax Act, tax is to be deducted at the rates in force, deduction. shall be made from the income subject to the deduction at the following rates:- ,Rate sf income-taxPiI11. In tlie case of a person other than a company- ?i I(a) where the person is resident in India- , [(i) on income by way of interest other than "Interest on 10 per cent.;securities". (ii) on income by way of winnings fro111 lotteries, crossword 30 per cent.?.,puzzles, card games and other games of any sort(iii) on income by way of winnings from horse races 30 per cent.; , \(iv) on income by way of insurance commission(v) on income by way of interest payable on-10 per cent.;10 per cent.;(A) any debentures or securities other than' a:eecurity ofthe Central or State Government for money issued by or onbehalf of any local authority or a corporation established bya Central, State or Provincial Act;\(B) any debentures issued by a company where 'suchdebentures are listed on a recognised stock exchange in Indiain accordance with the Securities Contracts (Regulation) Act,1956 (42 of 1956) and any rules made thereunder'i(vi) on any other income 20 per cent.;b\s,(6) where the person is not resident in India-(i) in the case of a non-kesident lndian-1(A) on any investment income 20 per cent.; I

106 Finance [ACI 14(B) on income by way of long-term capital gains referred .to in section 115E(C) on other income by way of long-term capital gains(D) on income by way of inerest payable by Governmentor an Indian concern on moneys borrowed or debt incurredby Government or the Indian concern in foreign currency(E) on income by way of winnings from lotteries, crosswordpuzzles, card games and otlier games of ally sort(F) on inco~ne by way of winnings fro111 horse races(G) on the whole ol'tlie otlier ltico~ne(ii) in the case of any other person-'10 per cent.;20 per oent.;20 per cent.;30 per cent.;30 per cent.;30 per cent.;(A) on'income by way of interest payable by Govern~nentor an Indian concerti on moneys bomowed or debt incurredby Government or the Indian concern in foreign currency 20 per cent.;(B) on income by way ofwinnings from lotteries, crosswordpuzzles, card games and other games of any sort30 per cent.;(C) on income by way of winnings from horse races 30 per cent.;(D) on income by way of long-term capital gains20 per cent.;(9 on the whole of the other income 30 per cent.IIIri2. In the case of a company-I(a) w/iere the company is a domestic conipany-(i) on income by way of interest.other than "Interest onsecurities"20 per cent.;I(ii) 011 income by way of winnings froni lotteries, crossword 30 per cent.; ipuzzles, card games and other'games of any sort(iii) on income by way of winnings froni liorse races(iv) on any other income(b) wlicre thc conipony is not o domestic cotnpany-(i) on inconie by way of win~iihgs from lotteries, crosiwordpuzzles, card games and other games sf any sort(ii) on income by way sf winnihgs from horse races(iii) on income by way of interest payable by Government oran Indian concern on moneys borrowed or debt incurred 6yGovernmerit or the Indian colicern io foreign cumncy(iv) on income by way of royalty payable by ~bvernment oran Indian concern in pursuance of an agreement made by itwith thg Government or the Indian concern after [he 3 1 st dayof March, 1976, where such royally is itl considetation for thetransfer of all or any rights (including the grantingof a licence)in respect of copyright in any book on a subject referred to inthe first proviso to sub-section (IA) of section 115A of theIncome-tax Act, to the Indian concern, or in respect of anyconlputer software referred to in the second proviso to subsection(IA) of section 1 15A ofthe Income-tax Act, to a personresident in India-I(A) where the agreement is made before the 1st day ofJune, 199730 per cent.;20 per cent.;30 per cent.;30 per cent.;20 per cent.;30 per cent.;/

or: 200 1 ] Fitiarice 1 07 I'(0) wllere the agreemeat is made 011 or aficr the 1st day of 20 per cent.;June, 1997(v) on income by way of royalty [IIO~ being royalty of thenature referred to in sub-item (b)(iv)J payable by Governmentor an Indian concern in pursuance of an agreement made by itwit11 the Govern~nent or the Indian concern and where suchagreement is with an lndian concern, the agreement is approvedby tlle Ce~itral Ciovcrn~nenl or wllere it relates to a nlatleri~lcludcd in the industrial policy, for the tinle being ia force, ofthe ~ovenlment of India, the agreement is in accordance withIllat policy- .(A) where the agreelnent is made after the 31st day of March,I Y6 1 bul becore [he 1 st day of April, 1976(13) where the agreement is made after the 3 1 st day of March,1976 but before the 1st day of June, 1997(C) where the agreelnent is made on or aner the I st day ofJune, 199750 per cent.;30 per cent.;20 per cent.;(vi) on incsme by way of fees for technical services payableby Governnlent or an,lndian concern in pursuance of anagreement made by it with the Govem~nent or the lndian concernand where such agreenient is with an Indian concern, the'agreement is approved by the Central Government or where itrelates to a matter i~lcluded in tlle i~ldustrial policy, for tlle timebei~lg in force, of the Government of India, the agreelnent is inaccordance with Illat policy-50 per cent.;(A) where the agreement is made after the 29111 day ofFebruary, 1964 but before the I st day of April, 1976 30 per cent.; ,(/?) wllere tlle ngrce~nent is ~llnde nller tllc 3 1 st day of Mnrcll,1976 but beforc tlle l st day of June, 1997 20 per cent.;(C) wllere the agreement is made on or aner the 1st day ofJune, 199720 per cent.;(vii) on income by way of long-term capital gains'48 per cent.(viii) on any other incomei 'Erp1a)lariott:-For tlle purpose of item I(b)(i) of this Part, "investment income" and"non-resident Indian" sllall have tllc m'eanings assigned to them in Cllapter XII-A of theIacome-lax Act.ISurcharge ort iticome-[ax ,Yle anlount of incon~e-tax deducted in accordancd hill1 the provisions of this Partshall be increased by a surcharge for purposes of the Union calculated at llle rate of 90 percent. of such income-tax:Provided that no surcharge sllall be payable by a foreign company.IR:~T:'s C01: C!iAR',!PIG 1NCOMP.TAX IN CERTAIN ~ASES, 1)EUUClING INCOME-TAX FROMINCOME CI IARCIEAIILE UNI)EIt 1'1 IE IICAI) "SAI,AKIES" AN11 COMPUTING "ADVANCE TAX"In cases in whicl~ income-tax llns to be charged under sub-section (4) of section 172of the 11;comc-tax Act or sub-section (2) of section 174 or section 175 orsectio~~ 176 of tlie said Act or deducted under section 192 of the said

Financecllargeable under the head "Salaries" or in wllicll the "advance tax" payable under ChapterXVII-C of tlie said.Act has to be computed a1 tlie rate or rates in force, such income-tax or,as tile case may be, "advance tax" [not being "advance tax" in respect of any incomechnrgeahlc to tax under Clrapter XI1 or Chapter X11-A or section 115JB or sub-section (IA)or section 161 or sectian 164 or sectio~l 164A or section 167U of the Income-tax Act at therates as specified in that Cliapter or sectron or surcharge on such "advance tax" in respect ofany income chargeable to tax under section 11512 or section 115AE3 or section 115AC orsection 1 15ACA or section 1 15AD or section I I SB or section 1 15BB or section 1 I SBBA orsection 115E or section 1 15JB] shall be charged, deducted or computed at the followingrate or rates:- 'Paragraph AIn the case of every individual or Hindu undivided family or association of persons orbody of individuals, whetlier incorporated or not, or every artificial juridical person referredto in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not beink a case towhich any other Paragraph of this Part applies,-Rates of inconre-tax(I) where tlie total income does not Nil;dxceed Rs. 50,000(2) where the total income exceeds 10 per cent.,of the amount by which theRs. 50,000 but does not Bxceed Rs. total income exceeds Rs. 50,000;l i60,000\(3) where tlie total income exceeds Rs. 1,000pltrs20 percent. ofthe aniountRs. 60,000 but does not exceed by which the total income exceedsRs. 1.50,000 Us. 60,000((4) wllere the total inca~~le exceedsIts. 1,50,000Surcharge on income-tuxIts. 19,000 plus 30 per cent. of thea~iiount by which the total incomeexceeds Rs. 1,50,000. ''l'he amount of income-tax coniputed in accordance with the preceding provisions ofthis Paragraph or in section 1 12 or section 1 13 shall,-(i) in the case of every individual or I-lindu undivided family, or association ofIpersons or body of individuals having a total income exceeding sixty thousand rupees,I'be reduced by the amount of rebate of income-tax calcblated under Chapter VlII-A,and the income-tax as so reduced, be increased by a surcharge for purposes of theIUnion calculated at the rate of two per cent, of such income-tax;I(ii) in the case of every person other than those mentioned in item (i), be increased ,by a surcharge for purposes ofthe Union calcula!ed at the rate of two per cent. of suchincome;tax:Provided that in case of persons mentioned in item (i) above having a total incomeexceeding sixty tliousand rupees, the total amount payable as income-tax and surcharge onsuch incomepliall not exceed the total amount payable as income-tax on a total income ofsixty thousand rupees by more than the amount of income that exceeds sixty thousandrupees.Paragraplr BIn the case of every co-operative society,--Rates iflinco~tre-tau(I) where the total income does not exceed I0 per cent, of the total income;Rs. 10,000(2) where the. total income exceeds Rs. 1,00?plus20 ofthe amountRs. 10,000 but does not exceed by which the total income exceedsRs. 20,000 Rs. 10,000;IIiI

OF 200 1 ] Finance 109 I(3) wllere the total i~lco~ne exceeds Its. Its. 3,OUOj~hrs 30 per cent. of the anlount20,000 by which the total income exceedsRs. 20,000.Surcharge on iticonre-tawThe amount of income-tax computed inaccordance with the preceding provisions ofthis Paragraph, or in section 112 or section 113, shall, in the case of every co-operativesociety, be increased by a surcharge for purposes of the Union calculated at the rate of twoper cent. of such income-tax.Paragrapli CIn the case of every firm,-, ,. , Rate of income-tax- _ I6On the whole of the total income35 per cent.Srrrcliarge on income-taxThe amount of income-tax computed at the rate hereinbefore specified, or in section1 I2 or section 1 13, shall, in the case of every firm, be increased by a surcharge for purposesof the Union calculated at the rate of two per cent. of such income-tax.Paragraph DIn the case of every local authority,--Rate of bicome-tar ,IOn tlie whole of the total inconie , 30 per cent.ISurcharge on incotr~e-taxThe amount of income-tax computed at the rate hereinbefore specified, or in sectionI l2or section 113, shall, in the case of every local authority, be illcreased by a surchargefor purposes of the Union calculated at the rate of two per cent. of such income-tax.Paragraph E,- In the case of a company,-Rates of income-tmI,, 1. In the case of a domestic company 35 per cent. of the total income; I11. In the case of a company other than a domestic conipany-,(i) on so much of the total income as consists of- II(q)joyalties received from Govemment or an Indian concern in pursuanceof an agreement made by it with the Government or the Indian concern after the31st day of Marcb, 1961 but before the 1st day of April, 1976, or .(b) fees for rendering technical services received from Govemment or anIndian concern in pursuance of an agreement made by it with the Goyernnientor the Indian koncern after the 29th day of February, 1964 but before4he 1 stday of April, '1976,and where such agreement has, in eithercase, been approved by the CentralI ' Government(ii) on the balance, if any, of thetotal incomeSurcharge on iiicome-taw50 per cent.;48 per cent.The amount of income-tax coinputed in accordance with the preceding provisions ofitem 1 of this Paragraph, or in section 1 I2 or section 1 13, shall, in the case of every donlestic .company, be increased by a surcharge for purposes of tlrc Unioii calculated at the rate of1\40 per cent. of such income-tax.IIIIIIIIIII

110 FinancePART IV[See section 2(10)(c)]RULES FOR COMPUTATION OF NET AGRICULTURAL INCQlWERule I.-Agricultural income of the nature referred to in sub-clause (a) ofclause (IA)of section 2 of the Income-tax Act shall be computed as if it were income chargeable toincome-tax under that Act under the head "lncome from other.source$' and the provisionsof sections 57 to 59 of that Act shalt, so far as may be, apply accordingly:'that sub-section (2) of section 58 shali apply subject to the modification thatsection40A therein shall be constmed as not including a reference to sub-(4) of section 40A.Rule 2.--Agricultural income of the nature referred to in sub-clause (b) or sirb-clause(c) of clause (IA) of section 2 of the Income-tax Act [other than income derived from anybuilding required as a dwelling llouse by the receiver of the rent or revenue of the cultivatoror the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as ifit were income chargeable to income-(ax under that Act under the head "Profits and gains ofbusiness or profession" and the provisions of sections 30.3 I, 32,36,37,38,40,40A [otherthan sub-sectioas (3) and (4) thereofl, 41.43, 43A. 43B and 43C of the Income-tax Actsliall, so far as may be,.apply accordingly.Rule 3.-Agri ltural incqhe of the nature referred to in sub-clause (c) ofclause (IA)of section 2 of the ,&me-tax Act, being income derived from any bullding required as adwelling-house by the keceiver of the rent or revenue or the cultivator or the receiver ofrent-in-kind referred to in the said sub-clause (c) shall be computed as if it were incomechargeable to income-tax under that Act under the head "Inwrne from house property" andthe provisions of sections 23 to 27 of that Act shalh so far as may be, ipply accordingly.Rule 4.--Notwithstanding anything contained in any other provisions of these rules,in a case-(a) where thebssesse derives income from sale oftea grown andjnanufacturedby him in India, such income shall be computed in accordmc6 with 'mle 8 of theIncome-tax Rules, 1962, and sixty per cent. of such inc~me shal!\qFe regyded as theagricultural income of the assessee;(b) where the assessee derives income from sale of centrifuged latex gr eenexmanufactured by him from rubber grown by him in India, such income shall becoinputed in accordance with rule 7A of the Income-tax Rules, 1962, y d sixty-fiveper cent. of such income shall be regarded as the a8rieultural income afthe assessee;(c) where the assessee derives income from sale of coffee $rown andmanufactured by him in India, such income shall be computed in accordance withrule 7B of the Income-tax Rules, 1962, and sixty per cent. of such income, shall beregarded as the ngricultural income of the assessee.Rule $.--Where the assessee is a member of an association of persons or a body ofindividuals (other than a Hindu uhdivided family, acompany or a firm) which in the previousyear has either no income chargeable to tax under the Income-tax Act or has total incomenot exceeding the maximum amount not chargeable to tax in the case of an association ofpersons or a body of individuals (other than a Hindu undivided family, a company or a firm)but has any agricultural income, then, the agricultural income or loss of the association orbody shall be computed in accordance with these rules and the share of the Lsessee in theagricultural income or loss sn computed shall be regarded as the agricultural income or lossof the assessee.Rule 6.-Where the result of the computation for the previous yealr in respect of anysource of agricultural income is a loss, such loss shall be set off against the income of theassessee, if gny, for that previous year from any other source of agricultural income:Provided that where the assessee is a member of an association of persons or a bodyII

BOF 20011Finance11 1of individuals and tlie share ~f the assessee in the agricultural income of the association orbody, as the case may be, is a loss, such loss shall not be set off against any income of theassessee from any other source of agricultural income.Rule 7.-Any sum payable by the assessee on account of any tax levied by the State~ovehment on the agricultural income shall be deducted in computing the ag~iculturalincome.Rule 8.--(I) Where the assessee has, in the previous year relevant to the assessmentyear commencing on the 1st day of April, 2001, any agricultural income and the net resultof 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 1 st day of April, 1993or the 1 st day of April, 1994 or the 1 st day of April, 1995 or the 1 st day of April, 1996 or theI st day of April, 1997 or the 1 st day of April, 1998 or the I st day of April, 1999 or the 1st ,day of April, 2000 is a loss, then, for the purposes of sub-section (2) of section 2 of thisAct.-(i) the loss so computed for the previous year relevant to the assessment yewcommencing on the 1st day ofApril, 1993, to the extent, if any, such loss Ires not beenset off against the agricultural income for the,previous year relevant to the assessmentyear commencing on the 1 st day of April, 1994 or the I st day of April, 1995 or the 1 stday of April, 1996 or the 1st day of April, 1997 or the 1st day of ApriI, 1998 or the 1stday of April, 1999 or the 1 st day of April, 2000,(ii) the loss so computed for the previous year relevant to the assessment yearcommencing on the 1st day of April, 1994, to the extent, ifany, such loss has not kenset off against the agricultural income forthe previous year relevant to the assessmentyear commencing on the 1st day of April, 1995 or the 1st day of April, 1996 or the 1stday of April, 1997 or the 1st day of April, 1998 or the I st day of April, 1999 or the 1stday of April, 2000,(iii) the loss so computt!d for the previous year relevant to the assessmeit yearcommencing on the 1st day of April, 11995, to the extent, if any, such loss has n ~t kenset off against the agricultural income for the previous year relevant to the assessmentyeef co~nmencing on the 1 st d4y af April, 1996 or the 1 st day of April, 1997 or the I tday of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000,(iv) the loss so computed for the pakvious year relevant t,o the assessment yaaaco~tlmencing on the 1 st day of April, 19%, to the extent, if any, such Im has not beemset off against the agricultural income for the previous year relevant to the assesmentyear comtneycing on the I st day of ~pril, 1997 or the let day ofApril, 1998 or the 1stday of April, 1999 or the 1st day of April, 2000,(v) the loss so computed for the previous year relevant to the msessment yewcommencing on the 1 st day of April, 1997, to the extent, if any, such loss has not h nset oflagainst the agricultural income for the previous year relevant to the assessmentyear commencing on the I st day of April, 1998 of the 1 st day of April, 1999 or the 1stday of April, 2000,(vi) the loss so computed for the previous year relevant to the assessment yewcommencing on the 1 st day of April, 1998, to the extent, if any, such loss has not beenset off against the agricultural income for the previous year relevant to the assessmentyear commencing on the l st day of April; 1999 or the 1 st day of April, 2000,(vii) the loss so computed for the previous year relevant to the assessment yewcommencing on the 1 st day ofApril, 1999, to the extent, if any, such loss has not henset off against the agriculturdl income for the previous year relevant to the assessmentyear commencing on the 1 st day of April, 2000,(viii) the loss so computed for the previous year relevant to the as&ssment yearcommencing on the I st day of April, 2 W,

,, I - . sltall,,, .\, rsllall be set o~a~hinst the agricultural income of the assessee for the previous year relevantto the assessment year commencing on the 1st day of April, 2001.(2) Where the assessee has, in the previous year relevant to the assessment yearcommencing on the 1st day of April, 2002 or, if by virlue of any provision of the IncometaxAct, income-tax is to be charged in respect of the income of a period other than thatptcvious year, in such other period, any agricultural income and the net result of thecomputation of the agricultural income of the ksessee for any one or more of the previous .years relevant to the assessment years commencing on the 1st day of April, 1994 or the 1 stbay of April, 1995 or the I st day of April, 1996 or the 1st day of April, 1997 or the 1st dayof April, 1998 or the l st day of April, 1999 or the l st day of April, 2000 or the l st day ofApril, 2001 is a loss, then, for the purposes of sub-section (9) 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, 1994, to the extent, ifany, such loss has not beenset off againsf the agricultur~l~ncome for the previous year relevant to the assessmentyear commencing on the 1st day of April, 1995 or the 1st day of April, 1996 or the I stday of April, 1997 or the I st'day of April, 1998 or the 1st day of April, 1999 or the 1st/ day of April, 2000 or the 1st day of April, 2001,(ii) the loss so computed for the previous year relevant to the assessment yearcommencing on the 1st day of April, 1995, to the extent, if any,,~uch loss has not beenset off againstthe agricultural income for the previous year relevant to the assessmentyear commencing on the 1st day of April, 1996 or the 1st day of April, 1997 or the 1stday of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 orthe 1stday of April, 200 1,(iii) the loss so computed for the previous year relevant to the assessment yearcommencing on the 1st day of April, 1996, to the extent, if any, such loss has not beenset off against the agricultural income for the previous year relevant to the assessmentyear commencing on the 1st day of April, 1997 or the 1st day of April, 1998 or the 1stday of April, .I 999 or the l st day of April, 2000 or the 1 st day of April, 200 1,(iv) the loss so computed for the previous year relevant to the assessment yearcommencing on the 1st day of April, 1997, to the extent, if any, such loss has not beenonagainst the agricultural income for the previous year relevant to the assessment.year commenci~lg on the I st day of April, 1998 or the 1 st day of April, 1999 or the 1 stday of April, 2000 or the l st day df April, 200 I,(v) tlie loss so computed for the previous year relevant to the assessment yearcoin~nencing on the 1 st day of April, 1998, to the extent, if any, such loss has not beenset off against the agricultural income for the previous year relevant to the assessmentyear commencing on the I st day of April, 1999 or the 1 st day of April, 2000 or the 1stday of April, 2001,(vi) the loss so computed for the previous year relevant to the assessment yearr! r : :I., commencing on the 1st day of April, 1999, to the extent, if any, such loss has not been1, ,set off against the, agric&bral income for the previous year relevant to the assessment, year comrnencing'on tee 1st day of April, 2000 or the 1st day of April, 2001,,'(vii),the loss'so computed for the previous year relevant to the assessment yearcommen$ing on t'he 1st pay of April, 2000, to the extent, if any, such loss has not beensd off $gainst the agricultural income for the previous year relevant to the assessmentyear cotnmencing on the l st day of April, 200 1,'(viii) ihk loss, so computed for the previous year relevant to tlae assessment yearrornniencing on the I st day of April, 2001,be set off against'the8agricultural incbme of the assessee for the previous year relevant, ,,to the assessment year commenci~lg on the 1st day of April, 2002,I,(3) Where ally person deriving any agricultural income from ally source has been,"! succeeded in sucli capacity by another person, otherwise thn by inheritance, nothing in' , IS

OF 200 I ] Finance 113sub-rule (I) or sub-rule (2) shall entitle ally person, other than the person incurring the loss,to have it set off under sub-rule (I) or, as the case may be, sub-rule (2).(4) Notwithstanding anything contained in this rule, no loss which has not beendetermined by the Assessing Oficer under the provisions of these rules or the rules containedin Part 1V of the First Schedule to the Finance Act, 1993 (38 of 1993), or of the FirstSchedule to the Finance Act, 1994 (32 of 8994), or bf the First Schedule to the Finance Act,1995 (22 of 1999, or of the First Schedule to the Finance (No. 2) Act, 1996 (33 of 1996),or of the First Schedule to the Finance Act, 1997 (26 of 1997), or of the First Schedule to theFinance (No. 2) Act, 1998 (21 of 1998), or of the First Schedule to the Finance Act, 1999(27 of 1999), or of the First Schedule to tile Finance Act, 2000 (I0 of 2000), shall be set offunder sub-rule (I) or, as the case may be, sub-rule (2).Rule 9.-Where the net result of the computation made in accordance with# theserules is a loss, the loss so computed shall be ig~iored and the net agricultural income shall bedeemed to be nil.Rule 10.-The provisions of the Income-tax Act relating to procedure for assessment(including tlie provisions of section 288A relating to rounding offof income) shall, with thenecessary modifications, apply in relation to the co~nputation of the net agricultural incomeof the assessee as they apply in relation to the assessment of the'total income.Rrtle I I.-For the purposes of computing the net agricultural income of the assessee,the Assessing Officer shall have the same powers as he has under the Income-tax Act forthe purposes of assessment of the total income.

1 I4 Finance 1 [~cr 14.TI4B SECOND SCHEDULE[See section 1 19(a)]In the First Schedule to the Customs 'Tariff Act,--(I) in chapter 8, for the entries in column (4) and column (5) occurrihg hggaiqst eachof the sub-heading Nos. 0801.1 1 and 0801.19, the entries "70%" and "60%" shallrespectively be substituted;(2) in Chapter 9,-(i) for the entries in column (4) and column (5) occurring against each of thesub-heading Nos. 090 I. 1 1,090 1.12,090 1.2 1,090 1.22 and 090 1.90, the entries "70%and "70% less 13 paise per kg." shall respectively be substituted;(ii) for the entries in column (4) and colu~nn (5) occurring against each of thesub-heading Nos. 0902.10, 0902.20, 0902.30 and 0902.40, the entries "70% and"76% less 26 paise per kg." shall respectively be substituted;(3) in Chapter 12, for the entries in column (4) and column (5) occurcing against subheadingNo. 1203.00, the entries "70%" and "60%" shall respectively be substituted;(4) in Chapter 49, in sub-heading No. 4906.00, for the entry in column (4), the entry'25 %" shall be substituted;(5) in Chapter 50, in sub-heading Nos. 5003.10 and 5003.90, for the entry in column(4) occurring against each of them, the entry "15%" shall be substituted;(6) in Chapter 5 1 ,-(i) in sub-heading No. 5 1 1 1.1 I, for the entry in column (4), the entry "30% orRs. 135 per sq. rntr., whichever is higher" shall be substituted;(1'4in sub-heading No. 5 1 11.19, for the entry in column (4), the entry "30% orUs. 150 per sq. rntr., whichevcr is higher" shall be substituted;(iii) in'sub-heading No. 51 11.20, for4he entry in column (4), the entry "30% orRs. 80 per sg. mtr., whichever is higher" shall be substituted;'(b) in sub-heading No. 5 I1 1.30, for the entry in column (4), the entry "30% orWs:9$ p& pat. rntr., whichevcr is higher" shall be substituted;(v) ih sub-heading No. 5 1 1 1.90, for the entry in column (4), the entry "30% orRs. %?per q. mtr., whichever is higher" shall be substituted;&l) in sub-heading No. 5 1 12.1 1, for the entry in column (4), the entry "30% orKs. 123 ger @ rntr., whichever is higher" shall be substituted; ." .(uiq in'sub-heading No. 5112.14, for the entry in column (4), the entry "30% orRs. 1155 prsq. mtr., whichever is highher" shall be substituted;~ \(vii&) in subheading No. 5112.20, for tb entry in column (4), the entry "30%"or Ws. 85 per sq. mtr., whichever is higher" shsll be substituted; ,(ix) in sub-heading Np. 5 1 12.30, for the entry in column (4), tlie entry "30% orRs. 1 10 per sq. mtr., whichever is higher" shall be substituted;(x) in sub-heading No. 5 1 12.90, for the entry in column (4), the entry "30% orRs. 135 per sq. mtr., whichever is higher" shall be substituted;(7) in Chapter 52,-(i) in sub-heading Nos. 5202.10,5202.9 1 ani5202.99, for the entry in colutnn(4) occurring against each of them, the entry " 15%" sliall be substituted;fill in sub-heading No. 5208.39, for the entry in column (4), the entry "35% orRs. 150 per kg., whichever is higher" shall be substituted;(iii) in sub-heading No. 5208.42, for the entry in column (4); the entry "30% orRs. 37 per sq.mtr., whichever is higher" shall be substituted;I

or: 200 1 ] Fitlance 115k(iv) in sub-licadiag No. 5208.52, for tlie entry in colrrmn (4), the entry "30% orRs. 23 per sq. Intr., whichever is higlier" sliall be substituted;(v) in sub-heading No. 5208.53, for the entry ill column (4), the entry "30% orKs. 35 per sq. rntr., whichever is higher" shall be substituted;fvi) in sub-heading No. 5204.59, for the entry in colum~i (4), the entry "30% orRs. 50 per sq. rntr., whichever is higlier" shall be substituted;(vii) in sub-heading Nos. 5209.3 I, 5209.32 and 5209.39, for tlie entry in colu~nn(4) occurring against each of them, the entry "35% or Rs. 150 per kg:, whicliever ishigher" sliall be substituted;(viii) in sub-heading No. 5209.4 I, for the entry in column (4), the entry "35%or Rs. 32 per sq. rntr., whichever is liigher" shall be substituted;(ix) in sub-heading No. 5209.42, for the entry in coluliln (4), the entry "30% orRs. 25 per sq. rntr., whichever is higlier" shall be substituted;(Y) in sub-heading No. 5209.43, for the entry ill column (4), tlie entry "35% orRs. 30 per sq. rntr., whichever is higher" sliall be substituted;(xi) in sub-Ileading No. 5209.49, for the entry in colu~nn (4), the entry "35% orKs. 150 per kg., whicliever is higlier" shall be substituted;(vii) in sub-heading Nos. 5209.51 and 5209.52, for the entry in colunin (4)occurring against eacli of them, tlie entry "30% or Rs. 30 per sq. mtr., whichever isI~ighcr" shall he substituted;(xiii) in sub-licading No. 5209.59, for tlic c~itry in colu~nn (4), the entry "30%or Rs. 38 per sq. rntr., wlbichever is higlier" sliall be substituted;(~irg in sub-heading No. 52 10.39, for tlie entry in colu~iin (4) , the entry "35%or IL. 150 per kg., wliicliever is Iiigher" shell be substituted;(YI~ in sub-heading No. 52 10.42, for tlie entry in colu~n~i (4), the entry "35% orIL. 25 per sq. mtr., wliicliever is higher" sliall be substituted;(xvi) in sub-heading No. 52 10.5 1 for the entry in column (4), the entry "30%or Rs. 15 per sq. nitr., wliicliever is higlier" sliell be substitutdd;(xvii) in sub-lieading No. 52 10.59, for tlie entry in column (4), the entry "30%or Rs. 15 per sq. mtr., whichever is Iiigher" sliall be substituted;(xviii) in sub-beading Nos. 52 1 1.31,521 1.32 and 52 1 1.39, for tlie entry in column(4) occurring against eacli of tliern, tlie entry "35% or Rs. 150 per kg., whichever isliiglieg" shall bc substituted;(xi$ iih sub-heading No. 52 1 1.4 I, for the entry in colu~nn (4), the entry "35%or KB. 44 per sq. mtr., whichever is higlier" sliall be substituted;(w) in sub-heading No. 52 1 1.43, for the entry in column (4, the entry "35% orRs. 40 per sq. rntr., wliichever is higher" sliall be substituted;(1~x9 in sub-lieading 130. 52 1 1.49, for tlie entry in column (4), the entry "35%or Rs. 150 per kg., whicliever is liiglier" sliall be substituted;(xrii) ill sub-heading Nos. 52 1 1.5 I, 52 1 1.52 apd 5211.59, for the entry in colu~nn(4) occurring agni~ist ench of them, tlic entry "30% or Rs. 18 pqr sq. mtr., whiclieveris liiglicr" shall be substituted;(8) in Chapter 54,- - ,(i) in sub-heading No. 5407.4 I, for the entry in colu~nn (4), the entry "25% or1Rs. 30,per sq. rntr., wliichever is higher" sliall be substituted;(ii) in sub-hending No. 540j.42, for the entry in column (4), tlie entry "30% orIL. 60 per sq. rntr.. whicliever is higlier" shalrbe substituted;(iii) i~i sub-heading No. 5407.43, for tlie entry in colum~i (4), tlie entry "30% orRs. 67 per sq. rntr., wliicliever is higher" sliall be substituted;

(iv) in sub-heading No. 5407.44, for the entry in column (4), the etitry "30% orRs. 58 per sq. mtr., whichever is liigher" shall be substituted;(v) in sub-heading No. 5407.52, for the entry in column (4), the entry "30% orRs. 38 per sq. ~ntr., wliicliever is liigher" sliall be substituted;(vi) in sub-heading No. 5407.53, for tlie entry in column (4), the entry "30% orRs. 50 per sq. mtr., whichever is higher" shall be substituted;(vii) in sub-heading No. 5407.54, for tlie eritry in column (4), the entry "30% or11Rs. 20 per sq. mtr., whichever is higher" shall be substituted;(viii) in sub-heading No. 5407.61, for the entry in column (4), the entry "25%or Rs. 150 per kg., whichever is higher" shall be substituted;(iv) in sub-heading No. 5407.69, for the entry in column (4), the entry "30% orRs. 60 per sq. mtr., whicliever is higher" sliall be substituted;5407.72, for tlie entry in colu~tl~i (4), the entry "25% orRs. 24 per sq.qi~tr.., wiiicliever is higher" shall be substituted;(x) in sub-heading ~ b .(vi) in sub-heading No. 5407.73, for tlie entry in column (4), the entry "30% orRs. 60 per sq. Intr., wliicliever is higlier" sliall be sut~stituted;(xii) in sub-heading No. 5407.74, for the entry ill column (4), the entry "30% orRs. 38 per sq. nitr., whichever is higher" shall be substituted;(viii) in sub-heading No. 5407.82, for the entry in colunin (4), the entry "30%or Rs. 42 per sq. mtr., whicliever is higher" shall be substituted;(xi19 in sub-heading No. 5407.83, for tlie entry ill coluni~i (J), tlie entry "30% orRs. 67 per sq. nitr., whichever is liigher" sliall be substituted;(v$ in sub-heading No. 5407.84, for tlie entry ill colu~n~i (4), tlie eritry "30% orRs. 38 per sq. nitr., wliicliever is liigher" shall be substituted;1(xvi) ill sub-heading No. 5407.92, for the entry in column (4), the entry "30% orRs. 67 per sq. mtr., whicliever is higher" sliall be substituted;(xvii) in sub-heading No. 5407.93, for tlie entry in column (4), the entry "30%or Ks. 45 per sq. mtr., wliicliever is higher" sliall be substituted;(vviii) ill sub-heading No. 5407.94, for tlie eotry in columli (4), tlie enlry "30%or Its. 6'i per sq. nltl., wliicliever is higher" sliall be substituted;(vk) ill sub-heading No. 5408.22, for the entry in colum~i (4), the entry "30% orRs. 45 per sq. Intr., wliicliever is higher" sliall be substituted;(xx) ill sub-lieading No. 5408.23, for tlie entry in columli (4), tlie entry "30% or -Rs. 47 per sq, mtr., whicliever is liigher" shall be substituted;(xxi) ill sub-lieading No. 5408.24, for the entry in column (4), tlie entry "30% or17s. 87 per sq. nitr., wliicliever is liigher" shall be substituted;(xxii) in sub-beading No. 5408.3 1, for tlie entry in colu~n~i (4), the entry "30%or Rs. 25 per sq. mtr., wliicliever is higlier" sliall be substituted;(xxiii) in sub-headilig No. 5408.32, for tlie elltry in colutn~i (4), the elit~y "30%or 17s. 44 per sq. nitr., wliicliever is higher" shall be substituted;(9) in Cliapter 55,-(i) in sub-heading No. 5512.19, for tlie entry ill colum~i (4), the entry "30% orKs. 42 per sq. rntr., whichever is higlier" sliall be substituted;(ii) in sub-heading No. 5512.29, for the entry in colutn~i (4), the etitly "30% orRs. 47 per sq. Intr., wliicliever is Iiiglier" shall be substituted;(iii) in sub-heading No. 55 13.23, for tlie entry in column (4), the etitry "35% orRs. 125 per kg. or Rs. 25 per sq. mtr., whkhever is highest" sllall be substituted;I

(iv) in sub-heading No. 55 13.3 I, for tlie eritry in column (4). the entry "30% orRs. 2 1 per sq. mtr., whichevcr is Iiigher" sliall be substituted;(1,) in sub-heading No. 55 13.33, for the entry in column (4), the entry "35% orRs. 22 per sq. rntr., whichever is higher" shall be substituted; .(vi) in sub-heading No. 55 13.39, for the entry in column (4), tlie entry "35% orRs. 125 per kg. or Rs. 70 per sq. mtr., whichever is highest" shall be substituted;(vii) in sub-heading No. 55 13.4 1, for the entry in column (4), the entry "30% orRs. 25 pcr sq. nitr., whichever is higher" sliall bc substituted;(viii) in sub-licading No. 55 13.42, for the entj in colump (4), the entry "35%or Rs. 12 per sq. mtr., wllicliever is higher" shall be substituted;(ir) ill sub-heading No. 55 13.43, for the entry in column (4). the entry "35% orUs. 20 pcr sq. nitr., wliicliever is Iiiglier" sliall be substituted;(k) in sub-heading No. 5514.2 I, for'lhe entry i~i colu~nn (4), tlie entry "35% orUs. 100 pcr kg. or Rs. 30 per sq. mtr., wliichever is Iiighest" sliall be substituted;(xi) in sub-heading No. 55 14.3 I, for the entry in column (4), tlie entry "35% orRs. 64 per sq. mtr., whichever is higher" shall be substituted;(xii) in sub-heading No. 55 14.32, for the entry in coluinn (4), the entry "30% orRs. 43 per sq. rntr., whichever is higher" sliall be substituted;(xiii) in sub-heading No. 55 14.39, for the eiitry in column (4), the entry "30%or Rs. 3 1 per sq. rntr., whicliever is higher" shall be substituted;(xiv) in sub-heading No. 55 14.4 I, for the entry in colu~i~~i (4), the entry "30%or Rs. 26 per sq. rntr., whichever is higher" sl~all be substituted;(xv) in sub-heading No. 5514.43, for the entry in colum~i (4),.the entry "35% orRs. 3 1 per sq. rntr., whichever is higher" shall be substituted;(xvi) in sub-heading No. 55 15.1 I, for the entry in column (4), the entry "30%or Rs. 40 per sq. mtr., whichever is higher" shall be substituted;(xvii) in sub-heading No. 55 15.19, for tlie entry ia column (4), the entry "30%or Rs. 45 per sq. rntr., whicliever is higher? shall be substituted;(xviii) in sub-heading Nu. 55 15.2 I, for the entry in colunln (4), the entry "35%or Rs. 79 per sq. mtr., wliicliever is higher" shall be substituted;(xix) in sub-heading No. 5515.29, for tlie entry ia column (4), the entry "30%or Rs. 30 per sq. rntr., whicliever is higher" sliall be substituted;(xx) in sub-heading No.55 15.91, h r the entry in column (4), tlie entry "35% orRs, 57 per sq. rntr., whichever is higher" shall be substituted;(mi) in sub-heading No. 5515.92, for the entry in column (4), the entry "35%or Rs. 55 per sq. mtr., whichever is higher" shall bisubstituted;(mi0 in sub-l~eadi~~g No. 5515.99, for the entry in coiunln (4), the entry "30%or Rs. 35 per sq. mtr., whichever is higher" shell be substituted;(xxiii) in sub-1ieadil;g No. 5516.12, for the entry in colu~nn (4), the entry "35%or Ks. 35 per sq. nitr., whicliever is higher" shall be substituted;(xxiv) in sub-heading No. 55 16.13, for the entry in column (4), the entry "35%or Ks. 40 per sq. rntr., whichever is bigher" shall be subsiituted;(XXV) in sub-heading Nos. 5516.22 and 5516.23, for the entry in column (4)occurriilg against each of them, tlie entry "35% or Rs. 150 per kg., whicliever isIiiglier" sliall be substituted;(r.r~i) in sub-heading No. 5516.94, for thc entry in coluinii (4), the entry "35%or Rs. 40 per srl. nitr., wliicliever is higher" sliall be substituted;

(i) in sub-heading No. 5801.35, for the entry in column (4), the entry "25% orRs. 68 per sq. mtr., whichever is higher" shall be substituted;/(ii) in sub-heading No. 5802.30, for the entry in column (4), the entry "35% orRs. 150 per kg., whichever is higher" shall be substituted;(I I) in Chapter 6 1 ,-0) in sub-heading No. 6104.19, for the entry in colulnn (4), the entry "35% orRs. 460 per piece, whichever is higher" shall be substituted; .fli) in sub-headbg Nos. 6104.62 and 6104.63, for the entry in column (4)occurring against each of them, the entry "35% or Rs. 98 per piece, whichever ishigher" shall be substituted;(iii) in sub-heading Nos. 6105.10 and 6105.20, for the entry in column (4)occurring against each of them, the entry "35% or Rs. 83 per piece, whichever ishigher" shall be substituted;(iv) in sub-heading No. 6105.90, for the entry in column (4), the entry "35% orRs. 90 per piece, whichever is higher" shall be substituted;{v) in sub-heading No. 6106.10, for the entry in column (4), the entry "35% orRs, 90 per piece, whichever is Iiigl~er" sliall be substituted;(vi) in sub-heading No. 6 107.1 I, for the entry in column (4), the entry "35% orRs. 24 per piece, whichever is Iligher" shall be substituted;(vii) in sub-heading Nos. 61 08.21 and 6108.22, for the entry in colulrin (4)occurring against each of them, the entry "35% or Rs. 25 per piece, whichever ishigher" shall be substituted;(viii) in sub-heading No, 6108.91, for tlie entry in column (4), the eritry "35%or Rs. 65 per piece, whichever is higher" shall be substituted;(ix) in sub-heading No. 6108.92, for the entry in column (4), tlie entry "35% orRs. 60 per piece, whichever is higher" shall be substituted; ,(x) in sub-headingNo. 6109.10, for the entry in column (4), the entry "35% orRs. 45 per piece, whichever is I~igher" sliall be substituted;(xi) in sub-heading No. 6109.90, for the entry in column (4), tlie entry "35% orRs. 50 per piece, whicliever is higher" shall be substituted;(vii) in sub-heading No. 6 1 10.20, for tlie entry in column (4), the elltry "35% or.Rs. 85 per-piece, whichever is higher" shall be substituted;(xiii) in sub-heading No. 61 10.30, for tlie eritry in colunin (4), the enlry "35%or Rs. 1 10 per piece, wliichever is higher" shall be substituted;(xiv) in sub-heading No. 6 1 10.90, for the entry in column (4), the entry "35% orRs. 105 per piece, wliichever is higher" shall be substituted;(12) in Chapter 62,-(i) in sub-heading No. 6201.13, for the entry in colu~nn (4), the entry "35% orRs. 320 per piece, wliichever is Iligher" shall be substituted;(ii) ill sub-heading No. 6201.92, for the entry in column (4), tlie entry "35% orRs. 210 per piece, whichever is higher" shall be substituted;(iii) in sub-heading No. 6201.93, for tlie entry in column (4), the entry "35% orRs. 180 per piece, wliicliever is higher" shall be substituted;(i\,) in sub-heading No. 6202.12, for the ently in column (4), the entry "35%ps. 2 10 per piece. whichever is higher" shall be substituted;(v) in sub-Iieadi~lg No. 6202.92, for the entry in column (4), tlie entry "35% orIts. 160 per piece, whichever is liiglier" sliall be substituted;'

or: 200 11 Fit~at~ce 119(vi) in sub-heading No. 6203.32, [or the entry in colu~nn (4). the entry "35% orKs. 410 per piece, wllicllever is higller" shall be substituted;(vii) in sub-heading No. 6203.33, for the entry in column (4), the entry "35% orRs. 320 por.piece, whichever is higlier" shall be substituted;(viii) in sub-beading No. 6203.39, for the entry in colu~iin (4), the entry "35%or Ks. 755 per piece, wliichever is higher" shall be substituted;('i~j in snb-heading No. 6203.42, for the entry in colunln (4), tile entry "35% orKs. 135 per piece, wl~icl~ever is higher" shall be substituted;-(r) in sub-heading Nos. 6203.43 and 6203.49, for the entry in colu~nn (4)occurring against each of them, the entry "35% or Ks. 110 per piece, whichever isIligher" sllall be substituted;(xi) in sub-heading Nos. 6204.1 1 and 6204.13, for the entry ie column (4)occurri~lg agai~ist each of them, the entry "35% or Rs. 550 per piece, wllicliever ishigller" shall be s~~bstitrrted;(kii) in sub-lleadiag No. 6204.19, for the entry in column (4) , the entry "35%or Rs. 500 per piece, whichever is higher" shall be substituted;(xiii) in sub-heading No. 6204.3 I, for the entry in column (4), the entry "35%or Rs. 370 per piece, whichever is higlier" shall be substituted;(ri~,) in sub-heading NO. 6204.32, for the entry in colu1n1l(4), the entry "35% -or Its. 650 per piece, whichever is higher" shall be substituted;(xv) in sub-Ileading No. 6204.33, for the entry in colunit~ (4), the entry "35% orIts. 390 per piece, wllichever is higher" shall be substituted;(xvi) in sub-headiag No. 6204.39, for the entry in colun11l(4), the entry "35%or Rs. 350 per piece, whichever is higher" sllall be substituted;(vvii) in sub-Ileading No. 6204.42, for the ent~y in column (4), the entry "35%or Its. 1'16 per piece, wllicllever is higlier" sllall be substituted;(xviii) in sub-headi~lg Nos. 6204.62 and 6204.69, fdr the entry in colunln (4)occurring against each of tllem, the entry "35% or Rs. 135 per piece, whicllever ishigher" sllall be substituted;Pix) in sub-heading No. 6205.20, for the entry in colu~lln (4), the entry "35%or Ks. 85 per piece, whichever is Ilighcr" shall be substituted;(YX) in sub-llcading No. 6205.30, forth; entry in column (4), the entry "35% orRs. 120 per piece, whichever is Iligher" shall be substituted;(xxi) in sub-Ileading No. 6205.90, for the entry in column (4), the entry "35%or Ks. 95 per piece, wlliclievcr is higher" shall be substituted;.(xxii) in sub-heading No. 6206.30, for the entry in column (4),.the entry "35%or Ks. 95 per piece, wl~ichever is higher" sllall be substituted;(xxiii) in sub-headi~~g No. 6206.40, for the entry in colutnn (4). the elltry "35%or Rs. 120 per piece. wllichever is higher" shall be substituted;(xxil,) in sub-11eadi11g No. 6207.11, for the entry in colu~lin (4), the entry "35%or Ks. 28 per piece, wllicliever is higher" sllall be substituted;(r.rv) in sub-heading No. 6207.19, for the entry in colu~lin (4), the entry "35%or Rs. 30 per piece, wllicllever is higher" shall be substituted;(rxvi) in sub-heading No. 6207.99, for the entry in,column (4), the entry "35%or Rs. 70 per piece, whicl~ever is higher"dsl~all be substituted;(x.rrlii) in sub-headi~~g No. 6208.1 I, for the entry in colunin (4), the entry "35%or Ks. 80 per piece, whicllever is higller" ~liall be subslituted;

Finance(mviii) in sub-beading No. 6208.19,for the elltry in column (4), the entry "35%or Rs. 60 per piece, whichever is higher" shall be substituted;(mix) in sub-heading No. 6208.91, for the entry in column (4), the entry "35%or Rs. 95 per piece, whichever is higller" shall be substituted;(xxr) in sub-heading No. 6208.92, for the entry in column (4), the entry "35%or Rs. 65 per piece, whichever is Iligher" shall be substituted;(mi) in sub-heading Nos. 6210.40 and 6210.50, for the entry in column (4)occurri~lg against each of them, the entry "35% or Rs. 65 per piece, whichever ishigher" shall be substituted;(wig in sub-heading No. 62 14.10, for the entry in column (4), the entry "35%or Rs. 390 per piece, whichever is higher" sllall be substituted;(13) in Chapter 63, in sub-heading No. 630 1.20, for the entry in colun111(4), the entry"35% or Rs. 275 per piece, whiclle~er ls higher" shall be substituted;(14) in Chapter 70,-(i) in sub-heading No. 7019.19, for the entry in column (4), the entry "20% "shall be substituted;(ii) in sub-heading No. 70 19.5 1, for the entry in column (4), the entry "25% "-. shall be substituted;(IS) in Chapter 84,-(i) in sub-heading No. 8456.91 for the entry in column (4) , the entry "Freewshall be substituted;(ii) in sub-heading Nos. 8469.1 1, 8470.10, 8470.2 1, 8470.29, 8470.30,8470.40,8470.50,8470.90,8473.2 1 and 8473.29 for the entry in column (4) occurringagainst each of them, the entry " 15% shall be substituted;(16) in Chapter 85,-(i) in sub-heading Nos. 85 17.1 1, 85 17.19, 85 17.2 1, 85 17.22, 85 17..30,8517.50, 8517.80;8520.20, 8523.1 1, 8523.12, 8523.13, 8523.20, 8523.90,8524.31, 8524.40, 8524.91, 8525.20, 8531.20, 8532.10, 8532.22, 8532.23,8532.25,8532.29 and 8532.30, for the entry in column (4) occurring against each ofthenl, the entry " 15% shall be substituted;(ii) in sub-heading No. 8543.1 1, for the entry in column (4), the entry " Free"skali be substiluled;(iii) k &-heading Nos. 8543.81 and 8544.70, for the entry in column (4)occurring against each of them, the entry " 15% shall be substituted;(1 7) jn Chapter 87,-(i) in sub-heading Nos. 8703.10, 8703.21,'8703.22, 8703.23, 8703.24,8703.3 I, 8703.32,8703.33 and 8703.90, for the entry in colu~nn (4) occurring againsteach of them, the entry " 105% shall be substituted;(ii) in sub-headihg Nos. 87 1 1.10, 87 1 1.20, 87 1 1.30, 87 1 1.40, 87 1 1.50 and87 1 1.90, for the entry in column (4) occurring again$ each of them, the entry " 105%*'sllall be substituted;(18) in Chapter 90,-(i) in sub-Ileading Nos. 9009. I 1,9009.21,9009.90,9026.10 and 9030.40, for(lie entry in colunl~l (4) occurring against each of them, the entry "15% sllall besubstituted;(ii) in sub-heading No. 903 1.4 I, for the entry in colunin (4), the entry "Free"shall be substituted.. t

'n IEITIIRD SCI-~BDULE[See section 1 19 (b)]PART 1In the First Scliedule to the Customs Tariff Act,-(I) for the words "heading No." and "headings Nos.", wherever they occur, the word"heading" and "headi~igs" shall respectively be substituted;(2) for tlic words "sub-heading No." and "sub-headings Nos.", wherever they occur,tlie viords "sub~lieadi~~g" and "sub-headings" shall respectively bc substituted;(3) in Chapter 3,-(i) in NOTE 1, clauses (b) and (c) shall be renumbered as clauses (c) and (d)respectively and for clause (a) , the following clauses shall be substituted, namely:-"(a) Mammals ofheading 01.09;(b) Meat of ma~lvnals ofheading 01.06 (heading 02.08 or 02.10);";(ii) in heading 7 ' 53.05, in sub-heading No. 0305.20, for the e& in column (3), thefollowing Shall be substituted, namely:-"-Livers and roes of fish, dried, smoked, salted or in brine";(4) in Chapter 4, in SUB-HEADING NOTE I, for the word "purpose", the followingword sllall be substituted, namely:-"purposes";(5) in Chapter 5, in NOTE 3, for the words "elepliant, walrus", the following wordsshall be substituted, naniely:-"elephant, hippopotamus, walrus";(6) in Chapter 7, in heading No. 07.1 I, sub-heading No. 07 1 I. I0 and he entries relatingthereto shall be omitted;(7) in Chapter 8,-(i) in Ileading No. 08.05, sub-heading No. 0805.10 and the entries relating tlieretosllall bc omitted;(ii) in heading No. 08.12, sub-heading No. 0812.20 and tlieentries relating thereto -sllall be omitted;in Chapter I I ,-(i) in NOTE I, for clause (b), the following clause shall besybstituted, namely:-"(b) Prepared flours, groats, meals or sta~ches of heading 19.0 1 ;";(ii) in NOTE 2, in clause (A), for the words "or ground is always classified", thewords "or ground, is always classified" shall be substituted;(iii) ill heading No. 1 1.03, sub-heading Nos. 1 103.12 and 1 103.14 and the entriesrelating thereto shall be omitted;(iv) in heading No. 1 1.04, sub-heading Nos. 1 104.1 1 and 11 04.2 1 and tlie entriesrelating tliereto sliall be omitted;(9) ill Cllapter 12,-(i) aner NOISE 5, tlie following SUB-HEADING NOTE shall be inserted, namely:---'SUB-HEADING NOTE1. For the purposes of sub-heading 1205.10, the expression "low erucic acid rapeor colza seeds" means rape or colza seeds yielding a fixed oil which has an erucicacid content of less than 2% by weight and yielding a solid eomponcnt wllicl~contains less than 30 micromoles of glucosinolatcs per gra~n.';(ii) in heading No. 12.07, sub-heading ~ d . 1207:92 and the entries relating theretoshall be omitted;

(iir) in heading No. 12.12,-(a) in sub-headi~~g No. 1212.30, for the entry in column(3). the following shall besubstituted, namely:--. "-Apricot, pear!l (including nectarine) or plum stones and kernels";;(h) sub-heading No. 1212.92 and the er~tries relating thereto shall be omitted;(10) in Chapter 13, in NOTE I, clauses @ to (ijl shall be renumbered as clauses (g) to(k) respectively and before clause (g) as so renumbered, the following clause shall beinserted, namely:-"@ Concentrates of poppy straw containing not less than 50% by weight of alkaloids(heading 29.39);";(I I) in Chapter 15,-(i) aner NOTE 4, tl~e'following SUB-HEADING NOTE shall be inserted, namely:-'SUE1 1EADING NOTEI. For the purposes of sub-headings 1514.1 1 and 1514.19, the expression "lowerucic acid,fape or colza oil" lneans the fixed oil which has an erucic acid content ofless tllbn 2% by weight.';(ii) ill heading No. 5. IS, sub-heading,No. 1515.60 and the entries relating theretosllall be omitted;(12) in Cliapter 19,--(i) for NOTE 2, the following NOTE shall be substituted, namely:-'2. For tlie purposes of lieading 19.0 I:(a) The tenn "groats" means cereal groats of Cliapter 1 I ;(b) Tile terms "flour" and "meal" mean: \(I) Cereal flour and meal ofchapter 1 I, and(2) Flour, meal aild powder of vegetable origin of any Chapter, otlier thanflour, meal or powder of dried vegetables (Ileading 07.12), of potatoes (lieading1 1.05) or of dried leguminous vegetables (heading 1 I .06).';(ii) in heading No. 19.0 I, for tlie entry in colunin (3), the following entry sllall besubstituted, namely:-"MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL,SI'ARCH OR MALT EXTRACT, NOT CONTAMING COCOA OK CONTAINING'LESS TlIAN 40% BY WElGllT OF COCOA CALCULA'rED ON A TOI'ALLYDEFA'ITED BASIS, NOT ELSEWIlERE Sl'ECIFIED OR INCLUDED; FOODPREPhKATlONS OFGOODS OF HEADINGS 04.0 1 TO 04.04, NOTCONTAlNMGCOCOA OR CONTAINING LESS TflAN 5% BY WElGIlT OF COCOACALCULATED ON A'TWrALI,Y DEFA?TC'.DUASlS,NOTELSEWl~ERESP~IFIEDOK INCLUDED";(iii) in Ileading No. 19.04, for tlie entry in colu~nn (3), tlie following entry sllall besubstituted, namely:-"PREI'ARED FOODS OBTAINED BY THE SWELLING OR ROASTING OFCEREAl,S OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS[On-IERTHAN MAIZE (CORN)] M GRAIN FORM OK IN THE FORM OF FLAKESOK OTHER WORKED GRAINS (EXCEPT FLOUR, Gl

to increase the viscosity of a product tllrougll reduction of water content or othermeans.';U(ii) aner SUB-HEADtNGNOTE2, the followirlg SUB-I1EADlNG NOTE sllall beinserted, nanlely:-'3. For the purposes ofsub-headings 2009.12,2009.2 1,2009.31,2009.4 I, 2009.61and 2009.7 1, the expression "Brix value" nleans the direct reading of degrees Brixobtained fin1 a Brix hydrometer or orrebctive index expressed in terms ofperce~ltagesucrose content obtained from a refractometer, at a te~nperature of 20°C or correctedfor 20°C if the reading is made at a different tenlperature.';(iir) io heading No. 20.01, sub-heading No. 2001.20 and the elltries relating theretosllall be omitted;(iv) in heading No. 20.07, io column (3), for tlte words "BEING COOKEDI~REPARATIONS", the words "OBTAINED BY COOKING" sllall be substituted;(v) in heading No. 20.08, ill sub-heading No. 2008.70, for the elltiy in colutn1l(3), thefollowing sllall be substituted, namely:'-"-Peaches, i~lcluding nectarines";(14) in Chapter 22, ia lleading No. 22.08, in colu~lln (3), for the word"UNDENATURATED, the word"UNDENATURED" sllall be substituted;(15) in Cbapter 23, afler NOTE, the following SUB-I-IEADING NOTE sl~all be inserted,namely:-'SUB1 IEADING NOTEI. For the purposes of sub-heading2306.4 1, the expression "low erucic acid rape orcolza seeds" lnealls seeds as defined in SUB-HEADING NOTE I to Chapter 12.';(1 6) in Chapter 25,-(i) in NOTE 4, Tor the words "broken pottery", the words "broken pieces of pottery,bric~ or co~lcrete" sllall be substituted;(ii) in Ileading No. 25.18,-(a) ror the entry in column (3). the following entry sllall be substituted, namely:-"DOLOMITE, WI IETI IEKOKNOTCALCINEDORSINTEKED, INCLUDINGDOLOMITE ROUGI-11,Y TRIMMED OR MERELY CUT, BY SAWING OROTI IERWISE, INI'OBL~CKSOUS~ABS OF A RECrANGULAR(1NCLUDMGSQUARE)SHAPC DOLOMI'FE IWMMING MIX";(6) in sub-Reading No. 2518.10, for the entry in colum~t (3), the following entryshall be substituted, eame1y:-"- Dolomite, not calcined or sintered";(c) in subleading No. 25 18.20, for the entry in column (3), the following entrysllall be substituted, namely:-" - Calcined or sintered dolomite";(d) in sub-heading No. 2518.30, for the entry in colu~nn (3). the followi~~g entrysllall be substituted, namely:-"- Dolotn ite ra~nm ing mix";(iii) lleading No. 25.27 and the entries relating tllereto sball be omitted;(iv) ia heading No. 25.30, sub-heading No. 2530.40 aud the entries relating theretoshall be omitted;(1 7) in Chapter 26,-(0 ia NOTE I, clauses (4 to 10 sllall ke renulabered as clauses (d) to (g)respectively and before clause (d) as so rcn~anbered, the following clause sllall beinserted, namely:-

124 Finance [ACT 141"(c) Sludges from the storage tanks of petroleum oils, consisting mainly of suchoils (heading 27.10);";(ii) for NOTE 3, the following NOTE shall be substituted, namely:-"3. Heading 26.20 applies only to:(a) Ash and residues of a kind used in industry either for the extraction ofinetals or as a basis for the manufacture of chemical compounds of metals,- excluding ash and residues from the incineration of municipal waste (heading26.2 1); and(b) Ash and residues containing arsenic, whether or not containing metals,of a kind used either for the extraction of arsenic or metals or for the manyfactureof their chemical compounds.";(iii) alter NOTE 3, the folla\vi~ig SUB-HEADING NOTES shall be inserted, namely:-' SUB-I-1EADtNG NOTESI. For the purposes of sub-heading 2620.2 1, "leaded gasoline sludges and leadedanti-knock compound sludgesw mean sludges obtained from storage tanks of leadedgasoline and leaded anti-knock compounds (for example, tetraethyl lead), andconsisting essentially of lead, lead compounds and iron oxide.2. Ash and residues containing arsenic, mercury, thallium or theirnlixtures, of akind used for the extraction of arsenic or tliose metals or for the manufacture of theirchemical compounds, are to be classified in sub-heading 2620.60.';(iv) in heading No. 26.20,-(a) for the entry in colum1l(3), the following entry shall be substituted, namely:-" ASH AND RESIDUES (OTHERTHAN FROM THE MANUFACTURE OFIRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIRCOMPOUNDS";(b) sub-heading No. 2620.50 and the entries relating thereto sllall be omitted;,: (18) in Chapter 27,-1(i) after NOTE2, the following NOTE shall be inserted, namely:-'3. For the purposes of heading 27.10, "waste oils" means waste containingmainly petroleum oils and oils obtained-from bitun~inous minerals (as describedin Note 2 to this Chapkr), whether or not mixed with water. These include:(aJSuch oils no longer fit for use as primary products (for example, usedlubricating Oils, used hydraulic oils and used transformer oils);(6) Sludge oils from the storage tanks of betroleum oils, mainly containingsuch oils and a high co~centration of additives (for example, chemicals) used,in the manufacture of the primary products; andxc) Such ails in the form ofemulsio~ls in water or mixtures with water, suchas tllose resulting from oil spills, storage tank washings, or from the use ofching oils for machining operations.';(ii) for SUB-HEADINGNOTE 3, the following SUB-HEADING NOTES shall besubstituted, namely:-'3. For the purposes of sub-headings 2707.l0,2707.20,2707.30,2707.40 and2707.60, the teps "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)", '"napbthalene" and "phenols" apply to products which contain more than 50% byweight of benzene, toluene, xylenes, naphthalene or phenols, respectively.4. For the purposes of sub-heading 2710.11, "light oils and preparations" arethose ofwhich 90% or more by volume ('.t~cluding losses) distil at 2 1 O0 C (ASTM D86 method).' ;'

or;2@01] Finance 125(jig in heading No. 27.07,-(a) in sub-heading No. 2707.10, for the entry in column (3), the following entrysllall be substituted, namely:-" - Benzol (benzene)";(6) in sub-heading No. 2707;20, for the entry in col~mn (3), the following entryshall be substituted, namely:-" - Toluol (toluene)";(c) in sub-heading No, 2707.30, for the entry in column (3), the following entryshall be substitiled, namely:-"- ~y'lol (xylenes)";(19) in Chapter 28,-(i) in NOTE 3, for clause (d), the following clause sl~all be substituted, namely:-"(d) Inorganic products of a kind used as luminophores, of heading 32.06; glassfrit and other glass in the form of powder, granules or flakes, of heading 32.07;";(ig in beading No. 28.09, for .the entry;n column (3), the following entry shall besubstituted, namely:-u~~~~~~~~~~~~~ PENTAOXIDE; PFIOSR-IORIC ACID; POLYPHOSPHORICACIDS, WHETHER ORNOT CHEMICALLY DEFINED";(iii) in heading No. 28.27, sub-heading No. 2827.38 and the entries relating theretoshall be omitted;(iv) in heading No. 28.30, for the entry in column (3), the following entry shall besubstituted, namely:-"SULPHIDES; POLYSULPHIDES, WHETHER OR NOT CHEMICALLYDEFINED";(v) in heading No. 28.34, sub-heading No. 2834.22 and the entries relating thereto,shall be omitted; ,(vi) in heading No. 28:35, for the entry in column (3), the following entry shall besubstituted, namely:-"I'I~OSPI-IINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHlTES)AND PHOSPHATFiS; POLY PHOSPHATES, WHETHER OR NOT CHEMICALLYDEFINED";(vii) in heading No. 28.36, in sub-heading No. 2836.70, for the entry in column (3),the following shall be substituted, namely:-"- Lead carbonates";(viii) in heading No. 28.4 I, sub-heading No. 284 1.40 and the entries relating theretoshall be omitted;(ix) in heading No. 28.42,-(a) for the entry in column (3), the following shall be substituted, namely:-"OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS (MCLUDMGALUMLNOSILICATES WHE?HEKORNOTCI-lEMICALLY DEFINED), OTHERTHAN AZIDES"; .(b) in sub-heading No. 2842.10, for the entry in column (3), the following shall besubstituted, namely:-"-Double or complex silicates, including aluminosilicates whether or notcliemically defined";

(20) in Chapter 29,-Firrance(i) in NOTE I, for clause (c), the following clause shall be substituted, namely:-"(c) Tlle products of Ileadings 29.36 to 29.39 or the sugar ethers, sugar acetalsand sugar esters, and their salts, of heading 29.40, or the products of heading 29.4 1,whpther or not clienlically defined;";(ii) aIter NOTE 7, the following NOTE sl~all be inserted, namely:-'8. For the purposes of heading 29.37:(a) the term "honnones" includes hornlone-releasing or honnone-stimulating 'factors, hormone inhibitors and hormone antagonists (anti-hormones);(6) the expression "used primarily as hormones" applies not only to hormonederivatives and structural analogues used primarily for their hormonal effect, butalso to those derivatives and structural analogues ,used primarily as intermediatesin tlie synthesis of products of this heading.';(iii) in Iieading No. 29.03, sub-heading No. 2903. I6 and tltc entries relating theretoshall be onlitled;(iv) in heading No. 29.07, -(a) afler sub-heading No.2907: 19 and the entries relating thereto, in column (3),:or the word "- f ~Opheriol.~:", the following words sliall be substituted, namely:-" - Polyphenolsl phenol-alcoltols:";(6) sub-heading No. 2907.30 and the entries relating thereto shall be omitted;(v) in lieading No. 29.14, in sub-heading No. 29 14.3 1, in column (3), for the brackeb,figures atid words "( I-phenylpropan -2- one)", the brackets, words and figure"(phenylpropan-2-one)" sliall be substituted;(vi) in heading No. 29.15, in subleading No. 29 15.60, for the entry in column (3), thefollowing shall be substituted, namely:-" - Buta~ioic acids, pe~ilanoic acids, their salts and esters ";@ii) in heading No. 29.18, sub-heading No. 29 18:17 and tile entries relating theretosllall be omitted;(viii) in Sub-chapter VI11, for the title, the following shall beiubstituted, namely:-"VIII.-ESTERSOF INORGANIC ACIDS OF NON-METALS AND THEIRI(iq in lietiding No. 29.20, Tor the cntry in column (3), the following entry shall besubstituted,namely:-"ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS (EXCLUDINGESTERSOY HYDROGEN IMLIDES) AND THEIR SALTS; THEIR WLOGENAIED,SULPtIONATED, NITRATED OR NITROSATED DERIVATIVES';(x) in heading No. 29.22,-(a) ill the portion occurring immediately after heading No. 29.22, in column (3),for the words "-Amino-alcoliols, their etlrer.~ andesters, other than llrose coirtaiiingrriore than one kind of oxyge~ijirrtction; salts there($", the following words sllallbe substituted, namely:-"-Amino-alcotiols, orher tliair those containing iirore lliari one kind of oxygenjiarctiorj, their ethers and esters; salts thereof:";(6) after sub-heading No. 2922.19 and the entries relating thereto, in column (3),for the wordsu-Attlitto-naphtltuls and other aniino pltertols, tlteir ethers andesters,IiII

other thurt tltose cortlairririg rrrore llturt ortg kirtdofox~.geta fu~tctio~~; salts titereofi",the following sl~all be substituted, namely:- . ."-Artrit~o-ttapl~ti~ols ottd other antitto-pltenois, ~olher tharr those cotttoittingnrore rhun orre kitrd~o.y~gettjuncrion, tlreir e f h andesters; salts tltereo$";(xi) in heading No. 29;23, for the entry in column (3),the following entry shall besubstituted, namely:-"QUAIFRNARY AMMONIUM SALIS AND HYIXOX~DES; LECITHINS ANDOTllE@ PIiOSP~inOAM1NOL1f'lDS, WIiE'IHERORNOTCHEMlCAUY DEI:MED",(~ii) in heading No. 29.34,-s ,(u) for the entry in colunl1l(3), the following entry shall be substituted, namely:-"NUC! .EIC .KIDS AND'II lElR SALTS, WHfiItlEB-ORNOTCHEMICALLYDEFINED; OTHER kiEEIXOCYCLICCOMPOUNDS":(6) in sub-heading No. 2934.20, for the entry in column (3), the following entrysliall be substituted, namely:-" -Compounds containing in the structure a benzothiazole ring-systenl(wlletlrer or not hydrogetlaled), not further fused";(c) ill sub-heading No. 2934.30, for the entry in column (3), tile following entryshall be substitutd, 11amely:-" -Coeipounds contairiii~g in [lie stiucture a plienothiaiine ring-system(wl~ctl~er or not hydrogcaated), not further fuse&';(siii) ill beading No.29.39, sub-Ileading No. 2939.70 and the elltries relating theretoshall be omitted;(xiv) in Ileading No. 29.40, in sub-l~eadi~ig No. 2940.00, for the entry in colum1l(3),the followiag entry shall be substituted, na~iiely:-"SUGARS, CFIEMICALLY PURE, OTIIER 'I'lfAN SUCROSE, LACTOSE,MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS, SUGAR ACETALSAND SUGAR ESTEKS, AND THEIR SALTS;.OTi 1ER TIIAN PRQDUCTS OF1 ICADING 29.37,29.38 OK 29.39"; y'(i) in NOTE 1, for clause (u), the followi~rg clause shall be substituted, namely:-"(LI) Fpods or beverages (such as dietetic, diabetic or fortified foods, foodsupplenler~ts: tanic beverages and ~llineral waters), other than nutritionalpreparatioi~s for intravenous adnlinistration (Section IV);";(ii) in NOTE 4,-(0) in clause (g), tile word "and" occurring at the end shall be omitted;(I)) for clause (It), tile following clauses shall bc substituted, namely:-" (It) Chcmical contraceptive preparations based on hormones, on otherproducts of lieadi~ig 29.37 or on spermicides;";(ij)Gel preparations designed to be used in human or veterinary medicine asa lubricant for parts of the body for surgical operations or physical examinationsor as a coupling agent between tile body and medical instrun~ents; and(k) Waste pl~armaceuticals, that is, pharmaceutical products yhich are unfitfo: llleir original i~ltendetl purpose due to, for example, expiry of shelf life.";(iii) ie heading No. 30.04,-(a) for the entry in col i11nn,(3), the followi~lg entry shall be substituted, namely:-"MEDICAMENS (EXCLUDING GOODS OF HEADING 30.02.30.05 CIR30.06)CONSISTING OF MIXED OR UNMIXED PRODUCTS FORTHERAPEUTIC OR

PItOPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSEIN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR MFORMS OR PACKINGS FOR RETAIL SALE",(0) in sub-heading No. 3004.32, for the entry in column (3), the following entrysllall be substituted, namely:-"--Containing corticosteroid hormones, their derivatives and structuralanalogues";(iv) in heading No. 30.06, in sub-heading No. 3006.60, for the entry in colu~nn (3), thefollowing entry shall be substituted, namely:-\" -Chemical contraceptive preparations based on hormones, on other productsof heading 29.37 or on spennicides";(22) in Chapter 32, irr heading No. 32.06, in sub-heading No. 3206.1 I, in column (3), forthe words "on the dry weight", Ille words "on the dry matter" shall be substituted;(23) in Chapter 34,-(i) in lleading No. 34.01, for the entry in column (3), the following entry shall besubstituted, namely:-"SOAP; OKGAN IC SURVACLACIIVE PRODUCTS AND PREPARATIONS FORUSE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES,WHETIIER OK NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVEPRODUC IS AND PREPARATIONS FOR WAS1 1ING THE SKIN, IN ?'HE FORM OFLIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOTCONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS,IMPREGNATED, COATEDOR COVERED WII'Il SOAPOR DE,TERGENT';(ii) in heading No. 3&4.04, in sub-heading No. 3404.20, for the entry in column (3), thefollowi~~g entry sl~all be substituted, namely:-"-Of foly(oxyethy1ene) (polyethykne glycol)";(24) h1 Chapter 35. in Ileading No. 35.06, in sub-heading No. 3506.9 I, for the entry incolunln (3), the following entry sl~all bg,substituted, namely:-\"--Adlresives based on poly~ners of headings 39.01 to 39.13 or on rubber";(25) in Chapter 38,-(i) in NOTE I ,- ' \(a) in clause (a), for sub-clause (4), the following sub-clauses shall be substituted, ,namely:-"(4) Certified reference materials specified in Note 2 below;(5) Products specified in Note 3 (a) or 3 (c) below;";(6) in clause (b), for the brackets , words and figures "(generally , heading No.21.06).", the brackets, words and figures "(generally, lleading 21.06);" shall besubstituted; ,(c) clauses (c) and (4 shall be renumbered as (4 and (e) and before clause (4as so renumbered, the following clause sllall be inserted, namely:-"(c) Ash and residues (including sludges, other than sewage sludge), containing. metals, arscnic or their mixtures and meeting the requiremer~ts ofNote 3 (a) or 3 (6)to Cllapter 26 (heading 26.20);";in clause (4 so renumbered, for the brackets, words and figures "(heading No.30.03 or 30.04).", the brackets, words and figures "( heading 30.03 or 30.04); or" shall besubstituted;II

or: 200 1 ] Finance 1 29(ii) NOTE 2 shall be renumbered as NOTE 3 and before NOTE 3 as so renumbered, tliefo!lowing NOTE shall be inserted, namely:-'2. (A) For the purpose of heading 38.22, Uie expression "certified reference materials"means reference materials which are accompanied by a certificate which indicates thevalues of the certified properties, the methods used to determine these values and thedegree of certainty associated with each value and which are suitable for a~ialytical,calibtating or referencing purposes.(B) With tlie exception of the products ofcliapter 28 or 29, for tlie classification ofcertified reference materials, heading 38.22 shall take precedence over any other headingin the Nomenclature.';(iii) after NOTE 3 as so renumbered, the following NOTES AND SUB-HEADINGNOTE shall be inserted, namely:-'I. Throughout the Naneiiclature, "municipal waste" means waste ofa kind collectedfro111 households, hotels, restaurants, hospitals, shops, offices, etc., road and pavementsweepings, as well as construction and demolition waste. Municipal waste generallycolitains a large variety of materials such as plastics, rubber, wood, paper, textiles,glass, metals, food materials, broken furniture and otlier damaged or discarded articles.'The term "municipal waste", however, does noi cover:-(a) l~idividual materials or articles segregated from the waste, such as wastes of 1plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall 1 'in their appropriate headings of the Nomenclature; I I(6) Indu'strial waste; 1~ !(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or(4 Clinical waste, as defined in Note 6 (a) below.5. For tlie purposes of heading 38.25, "sewage sludge" means sludge arising from urbaneffluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge.Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).6. For tlie purposes of heading 38.25, tlie expression "other wastes" applies to:-(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis,treatment or other medical, surgical, dental or veterinary procedures, which often containpathogens and pharmaceutical substances and require special disposal procedures (forexample, soiled dressings, used gloves and used syringes);(b) Waste organic solvents;(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezingfluids; and(4 Other wastes from chemical or allied industries.The expression "other wastes" does not, however, cover wastes which contain mainlypetroleuni oils or oils obtained from bituminous miiierals (heading 27.10).SUE1 IEADING NOTEI. For the purposes of sub-headings 3825.4 1 and 3825.49, "waste organic solvents" arewastes containing mainly organic solvents, not fit for further use as presented as primaryproducts, whether'br not intended for recovery of the solvents.';(iv) in heading No. 38.22, in sub-heading No. 3822.00, for the entry in column (3),the following shall be substitited, namely:-"DIAGNOSI~IC OR LABORATORY REAGENTS ON A BACKING, PREPAREDUIAGNOS'TlC OK LAUORATORY REAGENTS WHETHER OR NOT ON ABA~KPJG, OTHER THAN THOSE OF HEADING 30.02 OR 30.06; CERTIFIEDREFERENCE MA'ERI ALS";(v) in heading No. 38.24, for the entry in column (3), the following entry sliall be'1III!II

substituted. namely:-"PKEIJARED BINDERS FOR FOUNDI(Y MOULDS ORCORES; CHEMICAL&IJKODUCTS ANDPWPARATIONSOF- 1EC1 IEMlCALORALLIEDINDUSIRI~(INCI~UDING n ~OSECONSISTING or: MIXIURES OFNATURAL PRODUCTS),NOTEISEWI IERESPECIFIEDOR INCLUDED";(26) in Chapter 39,-(i) for tlie words "SUB-IlEADlNG NOTE", the words "SUB-I IEA'DING NOTES"slinll be substituted:(ii) tl~ccxistirig SUB-1fI;ADING NOTE shall be na~nbercd as SUB-HEADING NOTEI thereof and aRer SUB-IIEADING NOTE 1 as so numbered, the followi!~g SUB-I IEADING NOTE shall be inserlcd, naalely:-'2. For the purposes of s11b-heading 3920.43, the term "plasticisers" itlcludcssecondary plasticisers.';(iii) ia heading No. 39.04,-(a) in sub-heading~o. 3904.10, in column (3), for the words "Polyvinyl chloride",the following words and brackets sl~all be substituted, 11anlely:-"lJoIy (vinyl chloride)" ;(b) aner sub-beading No. 3904.10 and the entries relating thereto, in column (3),for the words "-Ofherpolyvinjdchloride:", the following words and brackets sliallbe substituted, namely: -" -0flrer pofy (vinyl cl~lnrid~):";(iyJ in heading No. 39.05,-(u) in the portion occurring imn~ediately afler heading No. 39.05, in colunin (3),for the words "-Pufpiryl acetate:", the following words and brackets sl~all besubstituted, namely:-'' -POI) (vinyl acefafe):";(h) in sub-heading No. 3905.30. in coluri~n (3), for the words "Polyvinyl alcohol",the following words and brackets shall be substituted, namely:-"Poly (vinyl alcol~oly';(19 in heading No. 39.06, in sub-l~eadbig No. 3906.10, for the entry in colun~n (3). tliefollowiog elltry shall be subslituted, natnely:-" -1'019 (metl~yl methacrylate)";(vi) in beading No. 39.07, in sub-heading No. 3907.60. for the entry in column (3), thefollowiog entry sl~all be substituted, namely:-" -Poly (etliylene terophtl~alate)";(vii) in heading No. 39.20.-(a) in sub-heading No. 3920.5 1, for ll~entry in colun~~~ (3). tl~e followi~~g entryshall be substituted, namely:-" --Ofpoly (methyl metl1acrylate)";(h) in sub-l~cading No. 3920.62, for the entry in column (3), tile f6llowing entrysl~all be substituted, namely:-"--OTpoly (etl~ylene tereplithalate)";(c) in sub-l~eading No. 3920.9 1, for ttic entry in colur~~ti (3), the following entrysl~all be substituted, nan1ely:-" --Ofply (vinyl butyral)";

0r;2001] Firtirrrrrrce 13 1(viii) in lieading No. 39.22,-.(a) for tl~entry in colu~lin (3), tile following entry sliall be substituted, namely:-"BATI-IS, SI IOWER-BKIl1S. SINKS, WASkl-BASINS, BIDETS, LAVATORYPANS, SEATS AND COVERS, FLUSkIING CISTERNS AND SIMILAR SANITARYWARE, 01: PLASI'ICS";(h) in sub-heading No. 3922.10, for tlle entry in colutn" (3), the following entry sliallbe substituted, 1iame1y:-"-Baths, sl~ower-bad~s. sinks and wadi-basins";(k) in Ileading No. 39.26, in sub-Ileading No. 3926.20. for tl~entry in column (3). thefollowing entry shall be substituted. namely:-&'-,Articles of apparel and clothing accessories (i~~cluding gloves, mittens and mitts)";I1(9 in NOTE 2, in clatise ur), for tl~e word "gloves", the words "gloves, mittens andImitts" shall be substituted;(ii) in heading No. 40.15,- 1(4 in column (3). for the brackets and words "( INCLUDlNG GLOVES) ", thebrackets and words "(INCLUDING GLOVES, MITTENS AND MITIS)" shall besubstituted;(b) in the portiori occurri~~gi~nn~ediately aner heading No. 40.15, III column (3). forthe word "-Glol.es:", the following words sl~all be substituted, 11a111ely:-(28) ill Cliapter 4 1,-"-G'lor~es, rrritterrs arrd mills:" ;(i) NOTE 2 sl~all be renu~nbcred as NOTE 3 and before NPTE 3 as so renumbered, diefollowi~ig NO'I'E sliall be inserted, namely:-'2. (A) tlendings 4 1.04 to 41.06 do not cover hides and skins which have undergo~iea tantring (including prc-tar~aing) process which is reversible (hcadbgs 4 1.01 to 4 1.03,as the case may be).(B) !:or the purposes of headings4 1.04 to 4 1.06, the term "crust" Includes hides andsk~r~s ti~ut have bee11 reianned, coloured or fat-liquored (stuffed) prior to drying.';(/i) in NOTE 3 as so renumbered, for the words and figures " heading No. 4 1.1 I ", thewdrd and figures - " heading 4 1.15" shall be substituted:(29) in Chopter 41;-(i) in NOTE I, h clause (6), for tllc brackets and words "( except gloves)", the bracketsand words "( except gloves, mittens and mitts)" shall be substituted;(ii) in NOTE 3, for the words and brackets "gloves (including sports gloves)", thewords and brackets"gloves, mittens and mitts (includi~~g those for sport or for protection)"shall be substituted; ,(ili) in heading No. 42.02, for the entry in column (3). the following entry shall besubstituted, namely:-'TRUNKS, SUIT-CASES. VANITY-CASES. EXECUTIVE-CASES, BRIEF-CASES,SCI IOOL SATCHELS, SPECTACLECASES, BINOCULARCASES, CAMERA CASES,MUSICAL INSTRUMENT CASES, GUN CASES, I-IOLSTERS AND SIMILARCONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS,TOILETBAGS, RUCKSACKS, HANDBAGS, SHOPI'ING BAGS, WALLETS, PURSES,MAP-CASES, CIGARETTE-CASES, TOBACCO-I'OUCI IES, TOOL BAGS, SPORTSBAGS, BOTTLE-CASES, JBWELLERY BOXES, POWDER-BOXES, CUTLERY CASESAND SIMILARCONTAINERS, OF LEATIIEK OR OF COMPOSlTlQN LEATI-IER, OFSHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE ORIIIIIII

FinanceOF PAPERBOARD, OR WI IOLLY ORMAINLY COVERED WITH SUCH MATERIALSOR W ITR PAPER":(30) in Chapter 43,-(9 in NOTE 2, in clause,(c), for the word pa loves;', the words " Gloves, mittens andmitts," shall be substituted;{ii) in hcading No. 43.0 I, sub-heading Nos. 430 1.20,430 1.40 and 430 1.50 and theentries relating thereto shall be omitted;(iii) in heading No. 43.02, sub-heading No. 4302.12 and the entries relating theretoshali be omitted;(31) in Chapter 44,- I(0 for SUB-HEADING NOTE, the following shall be substituted, namely:- , 1SUB-FIEADING NOTEI'I. For the purposes of sub-headings 4403,41 to 4403.49, 4407.24 to 4407.29,4408.3 1 104408.39 and44 12.13 to44 12.99, the expression "tropical wood" means one of 1the followillg types of wood:IAbura, Acajoud, Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire,Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red'Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Puma, Geronggang, Ilomba,Imbuia, Ipe, lroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing,Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany,Makore, Mandioqueira, Mansonia, Mengkula~ig, Meranti Bakau, Merawan, Merbau,Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeclie, Okoume, Onzabili, Orey,Ovengkol, Ozigo, Rdauk, Paldao, Palissandre de Guatemala, Palissandre de Para,Palissandre Je Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah,Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sip, Sucupira, Suren, Teak, Tauari,Tiama, Tola, Virala, White Lauan, White Meranti, White Seraya, Yellow Meranti.';(ii) in heading No. 44.07, in column (3), for the words "FINGER-JOINTED", thewords "END-JOINTED" shall be substituted;\ (iii) in heading No. 44.08, for the entry in column (3), the following entry shall beI isubstituted, namely:- I i"SMEETS FORVENEERING (INCLUDING THOSE OBTAINED BY SLICING i 1 'LAMINATED WOOD), FOR PLYWOOD OR FOR OTHERSIMILAR LAMINATED i lWOOD AND OTHER WOOD, SAWN LENGTHWISE, SLICED OR PEELED, ,WI-IETHER OR NOT PLANED, SANDED, SPLICE^ OR END-JOINTED, 01; AT)IIC&SNOTEXCEEDMG 6 MM.";!Ii l i'>(iv) in headingNo. 44.09, in column (3), for (he words "EDGES OR FACES, WHET1 IEROKNOT PLANED, SANDED OR FINGER-JOINTED", (he words "EDGES, ENDS OR I IFACES, WHETHER OR NOT PLANED, SANDED OR END-JOINTED" sliall be I /subsfituted; 1 ' I(32) in Chapter 46, in heading No. 46.01, sub-heading No. 4601 .I0 and the entriesI IIrelating thereto shall be omitted;(33) in Chapter 47,- ! I(i) in sub-lleadiag No. 4707.10, for the entry in column (3), the following entry shallbe substituted, namely:-"-Unbleached krafl paper or paperboard or corrugated paper or paperboard";(ii) in sub-l~eadirg No. 4707.20, in column (3), for the words "Ofotller papey", thewords "Other paper" d~all be substituted;(iii) ie sub-headi~lg No. 4707.30, in colulnn !3), for the words "Ofpaper", the word"Paper" shall be substituted;IIIIIIIIIIf1 II!I

'(34) in Chapter 48,-Finance(i) NOTES I to I I shall be renumbered as NOTES 2 to 12 respectively and befsreNOTE 2 as so renumbered, the following NOTE shall be inserted, namely:-' I. ' For the purposes of this Chapter, except where the context otherwise requires,a reference to "paper" itfcludes references to paperboard (irrespective of thicknessor weight per m2).';(ii) in NOTE 3 as so renumbered, for the word and figure "NOTE 6", the word andfigure "NOTE 7" shall be substituted;(iii) for NOTE 5 as so renumbered, the following NOTE shall be substituted,namely:-'5. For the purposes of heading 48.02, the expressions "paper and paperboard,of a kind used for writing, printing or other graphic purposes" and "non perforatedpunch-cards and punch tape paper" mean paper and paperboard made mainly frombleached pulp or from pulp obtained by a mechanical or chemi-mechanical process2 ~ satisfjring d boy of the following criteria:For paper or paperboard weighing not more than 150 dm2:(a) containing 10% or more of fibres obtained by a mechanical or chemimechanicalprocess, andI. weighing not more than 80 g/nl2, or2. coloured throughout tlie mass; or(6) containing more than 8% ash, and, 1. weighing not more than 80 dm2, or2. coloured lhroughout the mass; or* . (c) containing more than 3% as11 and having a brightness of 60% or more;or(4 containing rilore than 3% but not no re than 8% ash, having a brightnessless than 60%, and a burst index equal to or less than 2.5 kPa, m2/g; or(e) containing 3% ash or less, having a brightness of 60% or more and aburst index equal to or less than 2.5 kPa.mz/g.IIII.. I IIFcr ppcr or paperboard weighing more than 150 g/m2:(a) coloured throughout the mass; or(b).having a brightness of 60%.or more, and 1A caliper of 225 micrometres (microns) or less, or12. A caliper of more than 225 ~nicrometres (microns) but not moreIthan 508 micrometres (microns) and an ash content of more than 3%; ori(c) having a brightness of less than 60%, a caliper of 254 micrometres(microns) or less and an ash content of more than 8%.I leading 48.02 does not, however; cover filter paper or paperboard (including teabagpaper) or felt paper or paperboard.';(iv) for NOTE8 as so renunheredthe following NOTE shall be substituted, namely:-("8. Headings 48.0 1 and 48.03 to 48.09 apply only to paper, paperboard, cellulose i II wadding and webs of cellulose fibres: - ,(a) in strips or rolls of a width exceeding 36 an; or(6) in rectangular (including square) sfie&s with one side exceeding 36 cmIIand tlie.otlier side.exceeding I5 cm in the u~ifolded state.";(v) for SUB-HEADING NOTE 3, tllc following SUB-HEADING NOTE sllall besubstituted, namely:-':i 11iI

'3. For tlie purposes of sub-headiag 4805.1 I, "semi-chomical fluting paper"means paper, in rolls, ofwhich not less tl~an 65% by weight of the total fibre contentconsists of unbleached hardwood fibres obtai~~ed by a semi-chemical pulpingprocess, and liaving a CMT 30 (Cormgated Mediurn Test with 30 minutes ofco~iditioning) crusli resistance exceeding 1.8 newlons/g/~n' at 50% relative humidity,at 23°C.';$9 SUB-1 IEADING NOTES4 and 5 shall be renumbered asSUB-HEADING NOTES6 and 7 respectively and before SUB-IiEADlNG NOTE 6 as so renumbered, the followingSUB-1 IEADING NOTES sliall be inserted, namely:-"4. Sub-heading 4805.12 covers paper, in rolls, made mainly ofstraw pulp obtained, by a somi-chcmical process, weighing 130 g/m2or more, and having a CMT 30(corrugated Mediurn Test with 30 minutes of conditioning) crusli resistanceexceeding 1.4 newtons/g/n12at 50% relative humidity, at 23°C.5. Sub-headings 4805.24 and 4805.25 cover paper and ~nade whollyor rnai~ily of pulp of recovered (waste and scrap) paper or paperboard. Testliner mayalso have a surface layer of dyed paper or of paper niade of bleached or unbleachedlion-recovered pip. Ihese products have a Mullen burst index of not less than2 kPa. m2/g.";(vii) in SUB-f IEADING NOTE 7 as so renumbered, for tlie figures" 48 10.2 1 ", thefigures "48 10.22" sllall be substituted;(viii) ill heading No. 48.02, fortheentry in column (3), the following entry shall besubstituted, namely:-"UNCOATED PAI'ER AND PAPERBOARD, OF A KlND USED FOR WRITING,PRINTING QR OTfIER GRAPHIC PURPOSES, AND NON PERFORATED PUNCH-CARDS AND PUNCH TAPE PAPER, IN ROLLSOR RECTANGULAR(1NCLUDMGSQUARE) SI lEETS,OF ANY SIZE, OTiiERTl-IAN PAPEROF HEADlNG48.01 OR48.03; HAND-MADE PAPER AND PAPERBOARD";.(ir) in lieading No. 48.05, in column (3), for the word arid figure "NOTE a", the wordand figure "NOTE 3" shall be substituted;"(x) in heading No. 48.1 I, for the entry in column (3), the following entry shall besubstituted, namely:-"PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OFCELLLILOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS ORRECTANGULAR (MCLLIDlNG SQUARE) SHEETS, OF ANY SIZE, OTHERTHANGOODSOF THE KlND DESCRIBED IN HEADING48.03,48.09OR48.10",(vi) in heading No. 48.23, aner sub-heading No. 4823.40 and the entries relatingthereto, tlie words "-Other paper andpaperhoard, of a kind used for writing, printingor other gral~l~ic prrrposes:" and the sub-heading Nos. 4823.5 1 and 4823.59 and theentries relating thereto sliall be omitted;(i) in NOTE 2, for the words "of a computer", the words " of an automatic dataprocessi~ig macliine" sliall be substituted;(ii) ill lieading No. 49.07, for the entry in column (3), the following entry shall besubstituted, nan1ely:-"LINUSCD POSTAGE, REVENUE OR SlMlLAR STAMPSOFCURRENTORNEW ISSUE 1N TIiE COUNTRY IN WHICH THEY HAVE, OR WILL HAVE, ARECOGNISED FACE VALUE; STAMP-IMPRESSED PAPER; BANK NOTES;CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILARDOCUMENTS OF TITLE";(36) in Section XI,-

(i) in SUB-IIEADING NOTE I, afler tlie portion beginning witli brackets andlctters (0) and ending with the words " yarns or fabrics within the above categories",the followiag paragraph sliall be inserted, namely;--"The definitions at (e) to (ij) above apply, rnutatis nrrrtandis, to knitted orcrocheted fabrics.";(ii) in SUB-I IEADING NOTE2, in clause (A), for the figures and word "50 to 55",the figures and words "50 to 55 or of heading 58.09" shall be substituted;(37) in Cl~npter 53, in heading No. 53.08, sub-heading No. 5308.30 and ttie entriesrelating thereto sliall be omitted;(38) in Cl~aptcr 54, in heading No. 54.08, in sub-Ileading No. 5408.10, in column (3),for the words "yam, of viscose rayon", tlie words "yarn of viscose rayon" shall besubstituted;(39) in Chapter 56, in Ileading No. 56.07, sub-heading No. 5607.30 and the entriesrelating thereto shall be omitted;140) in Cl~apter 58. in heading No. 58.04, in colulnn (3), for the words and figures"tIEADING NO. 60.02", tlie words and figures "HEADINGS 60.02 TO 60.06" shall besubstituted;(41) in Chapter 59,-(i) in NOTE I, for tlie words and figures "heading No: 60.02", the words andfigures "headings 60.02 to 60.06" shall be substituted;(ii) in NOTE4 i clause (h), for the words and figures "of heading No. 56.04;",the words and figures "of heading 56.04; and" shall be substituted;(iii) in heading No. 59.03, in subheading No. 5903.10, for tlie entry in column(3), the following entry sllall be substituted, namely:-"-With poly (vinyl clrloride)";(42) in Chapter 64, in NOTE 3, in clause (b), for tlie words and figures "heading Nos.4 1.04 to 4 1.09", the words and figufes " headings 4 1.07 and 4 1.12 to 4 1.14" shall besubstituted;(43) in Chapter 68,-(i) in NOTE 1, in clause (b), for the word "papel", wherever it occurs, the words"paper and paperboard" shall be substituted;(ii) in heading No. 68.12, sub-heading Nos. 68 12.10,6812.20,68 12.30 and 68 12.40and the entries relating thereto sliall be omitted;(44) in Chapter 73, in heading No. 73.02, sub-heading No. 7302.20 and the entriesrelating thereto shall be omitted;(45) in Section XV1,-(i) in NOTE 1,-(a) in clause (e), for tlle words " conveyor belts", the words " conveyor belts orbelting," shall be substituted;(b) in clause (o), the word "or" occurring at the end sliall be omitted;(c) for clause (p), the following clauses shall be substituted, namely:-"(pl Articles of Chapter 95; or(q) Typewriter or similar ribbons, wlietlier or not on spools or in cartridges(classified according to their constituent material, or in heading 96.12 if inked orotherwise prepared for giving impressions).";rii)'in NOTE 2, in clause (a), for the words and figures "Chapter 84 or Chapter 85",tlie words and figures .'Chapter 84 or 85" sliall be substituted;

(iii) for NO'TE 3, tlie following NOTE sliall be substituted, 11apiely:-"3. U~iless the context otherwise requires, composite machines consisting oftwo or more machines fitled together lo form a wliole and other machines design~dfor tlie purpose of perfomling two or more con~plementary or alternative funstionsare to be classified as if co~isisting only of tliat component or as being that maehinewhich performs the principal function.";(46) in Chapter 114,-(i) in NO'TE I, for clause (e), tlic following clause sllall be substituted, namely:-"(e) Elccl~bmocltiuiical Jo~irestic appliance3 of heading 85.09; digital cameras ofheading 85.25; or";(ii) in lieading No. 84.15,-(a) in sub-heading No. 8415.10, for the entry in colunl~r (3J, the following entryshall be substituted, ~la~nely:-'-Window or wall types, self-contained or "split-system"';(b) in sub-heading No. 84 15.8 I, for the entry in column (3), the following entry ,sliall be substituted, namely:-4 "--Incorporating a refrigerating unit and a valve for reversal of the cooling /heat cycle (reversible heat pumps)";(iii) in llkadi~i~~o. 84.19, in column O), Tor the words" ELECTRICALLY HEATED,FOR TI IE TREATMENT OF MATERIALS BY A PROCESS', the words, brackets andfigures "ELECTRICALLY 11EATED (EXCLUDING FURNACES, OVENS AND OTHEREQUIPMENTOF HEADING 85.14), FORTFIE TREATMENTOFMATERIALS BY APItOCESS" shall be substituted;(iv) ir. heading No. 84.30, sub-heading No. 8430.62 and the entries, relati~ig theretosl~all be omitted;(v) in lieading No. 84.43, for tlie entry in column (3), the following entry shall besubstituted, namely:-"PRINTING MAC1 IINERY USED FOR PRINTING BY MEANS OF THEPRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTINGCOMI'QNENTS 01: I 1EADING 84.42; INK-JET PRMTlNG MACI.IMES, OTHERl'llAN THOSE OF tlEADlNG 84.7 I ; MAC1 llNES FORUSES ANCILLARY TOPRINI'I NG";(vi) in Ileading No. 84.6 1, sub-heading No. 846 I. I 0 and the entries relating theretosliall be ofnitled;- i(vii) ill heading No. 84.67, for the entry in coluqa (3), tlie following entry shall besubstituted, namely:-"TOOLS FOR WORKING IN THE HAND, PNEUMA'IIC, HYDRAULIC OR WITHSELF-CONTAINED ELECTRIC OR NON-ELECIRIC MO'I'OR*~;(viii) in heading No. 84.7 I, in sub-heading No. 847 1.50, in column (3), for the wordsand figures "sub-headings $47 1.4 1 and 847 1.49", the words and figures "sub-heading114'1 1.4 1 or 84'1 1.49" sliall be substituted;(k) h heading No. 84.8 I. in sub-heading No. 848 I .30,for the entry in column (3), thefollowi~ig entry shall be substituted, namely:-i"-Check (nonreturn) valves"; 1(x) in Ileading No. 84.83, in sub-heading No. 8483..90, forlhe erilry in colurn~i (3), thefollowi~ig entry sliall be substituted, namely:-. I"-Tootlied wheels, cliain sprockets and otlier transmissio~i elenlents presented 1separately; pans";(47) in Cliapter 85,- I'II-II,II

(i) in NOTE 3,-(a) in clause (a), for the words "Vacuum cleaners", the words "Vacuum cleaners,including dry and wet vacuuln cleaners" sllall be substituted;(b) afier clause (h), in the paragraph, for rlle brackets, words and figures "(headingNo. 85.08)", the brackets, word and figures "(heading 84.67)" shall be substituted;(ii) for NOTE 6, llie followiag NOTE sllall be substituted, namely:-" 6. Records, tapes and other 1nediaoflieading85.23 or 85.24 remain classified intliqse headings wlle~l presented with tile apparatus for which they are intended.'I'his Note does 1101 apply to sucll media wlien tliey are presented with articles otliertlran the apparatus for which they are intended.";(iii) aner NOTE 7, for the words "SUB-IIEADING NOI'E", the words "SUB-I IEADING NOTES" shall be substituted;(iv) llle exisling SUB-I-IEADING NOTE sllall be numbered as SUB-HEADING NOTEI tliereof and aner SUO-IjEADING NOTE 1 as so llumbered, the following SUB-I IEADING NOTE sl~all be i~lserted, namely:-'2. For the purposesof sub-heading 8542.10, the ten11 "sma~t cards" nleans cardswhicll have eltibedded in them an efeclronic integrated circuit (microprocessor) ofany type in the lorn ofa chip and wllicll may or may not have a magnetic stripe.';(t,) ill heading No; 85.06, in sub-heading No. 8506.80, for tlleelitry in column (3), thefollowil~g eolry sllall be substituted, namely:-"-Ollier primary cells and prin~ajdbatteries";(\pi) Ileading No. 85.08 aid subheadi~lg Nos. 8508.10,8508.20,8508.80 and 8508.90and the entries relating thereto shall be omitted;(vii) in heading No. 85.09, in sub-lieading No. 8509.10, for the entry in column (3),the followi~lg entry sllall be substituted, namely:-" -Vacuum cleaners, i~tcluding dry and wet vacuum cleaners";(viii) in heading No. 85.14,-(a) for the entr in colun~n (3). tlie following entry shall be substituted, namely:-"INDUSTRIALOR LABORATORY ELECTKIC FURNACES AND OVENS(INCLUDINGTlIOSEFUNCTlONING BY INUUClION ORDIELECTRIC LOSS);OTHER 1NDUSTRIAL OR LABORATORY EQUIPMENT FOR THE 11EATTREATMENTOF MATERIALS BY INDUCTION OR DIELECTRIC LOSS*;(b) in'silb-headbg No. 85 14.20, for the entry in colutnn (3). tlie following entrysllall be substituted, namely:-"-Furnaces and oveas functioning by induction or dielectric loss";(c) in sub-heading No. 8514.40, for the entry in colu~nn (3), the following entryshall be substituted, namely:-"-Other equipment for the lieat treatment glhwterials by induction or dielectricloss";(ix) in heading No. 85.18,-(a) for the entry in colu~nn (3), the following entry sllall be substituted, namely:-"MICKOPHONES AND STANDS TI-IEREFOR; LOUDSPEAKERS,WJ IETJ IER OR NOT MOUNTED IN TI IEIR ENCL0SURES;'HEADPIIONESAND EiARPMONES, WHETHER OR NOTCOMBINED WITH A MICROk'IIONE,AND SETS CONSISTING OF A MICROPCIONE AND ONE OR MORELOUDSPEAKER$ AUDIOFREQUENCY ELEWIC AMPLIFIERS; ELECINCSOUND AMPLIFIER SETS";

138 Fi~~ance [~cr 14'(b) in sub-headiog No. 8518.30, for the entry ill colum~~ (3), the following entryshall be substituted, namely:-"-Headphones and earphones, whether or not combined with a microphone,and sets consisting of a microphone and one or more loudspeakers";(r) in heading No. 85.25,-(a)in column (q), for d~e wordsUSTILL IMAGE VIDEOCAMBRAS AND OTHERVIDEO CAMERA RECORDERS", the wordsaSTILL IMAGE VlDEO CAMEMSAND OTI-IER VIDEO CAMERA RECORDERS; DIGITAL CAMERAS" shall besubstituted;(b) in sub-heading No. 8525.40, for the entry in column (3), the following entryshall be substituted, namely:-" -Still image video cameras and other video camera recorders; digital caneras";(48) in Chapter 87,-(0 in heading No. 87.13, for the entry in column (3), tlic following entry shall besubstituted, namely:-"CARRIAGES FOR DISABLED PERSONS, WHETHER ORNOT MOTORISEDOR OTHERWISE MECHANlCA LLY PROPELLED*';(ii) in heading No. 87.14, in sub-heading No. 8714.20, fbr the entry in column (3), tilefollowing entry !hall be substituted, namely:-"-Of carriages for disabled persons";(49) in Chapter 90,-(i) in NOTE I, in clause (Id, for the words, brackets and figures "still image videocameras and otlicr video camera recorders (heading No. 85.25); radar apparatus, radior~at.igztional aid apparatus or radio remote co11tro1 apparatus (heading No. 85.26);", thewords, brackets and figures "still image video cameras, other video camera recordersand digital cameras (heading 85.25); radar apparatus, radio navigational aid apparatusor radio remote control apparatus (heading 85.26); numerical control apparatus ofheading 85.37;" shall be substituted;(ii) for NOTE 6, the follawing NOTES shall be substituted, namely:-'6. For the purposes of lieadlng 90.21, tlie expressiod "orlhopaedic appliances" 'means appliances for:- Preventing or correcting bodily deformities; or-Subporting or holdilig parls of the body following an illness, operation orinjury.Orthopaedic appliances include footwear and special insoles designed to correctorthopaedic conditions, provided that they are either (1) niade lo measure, or (2)mass-produced, presented singly and not in pairs and designed to fit either footequally.7. Heading 90.32 applies only to:fq) Instruments and apparatus for auton~atically controlling the flow, level,pressure or other variables of liquids or gases, or for automatically controllingtemperature, whether or not their operat'ion depends on an eleclrical phenomenonwliich varies according to the factor to be automatically controlled, which aredesigned to bring this factor to, and maititain it at, a desired value, stabilised againstdisturbances, by constantly or periodically mensuring its actual value; and(b) Automatic regulators of electrical quantities, and instruments or apparatusc for automatically controlling non-electrical quantities the operation of which dependsIon an electrical phenomenon varying according to the factor to be controlled, whichare designed to bring this factor to, and maintain it at, a desired value, stabilisedagainst disturbances, by constantly or periodically measuring its actual value.';IIII1

OF 200 1 1 Finance 139(a) in column (3), for the word "PHOTO-COPYING", the word"PI IOTO-COPYING" shall be substituted;(6) in the portion occurring immediately afler heading No. 90.09, in column (3),for the word "photo-copying", the word "photocopying" spll be substituted;(c) in the portion occurring immediately afler sub-lieading?ko. 9009.12, in column(3), for the word '>pho-copying", tlie word "photocol?yirq.$' shall be! substituted;, (iv) in heading No. 90.12, in sub-heading NO. 90 12.10, for the entry in column (3),tlie following entry shall be substituted, namely:-"- Microscopes other than optical microscopes; diffraction apparatus";(v) in heading No. 90.1 5, in sub-heading No. 90 15.20, for the entry in tolumn (3), thefollowing entry shall be substituted, namely:-"-Theodolites and tacliymeters (tacheometers)";(50) in Chapter 95,-(i) in NOTE 1, in clause (u), for the word "gloves", the words "gloves, mittens andmitts" shall be substituted;(ii) alter NOTE 3, the, following NOTE shall be inserted, namely:-'4. Heading 95.03 does not cover articles which, on account of their design,shape or co~istituent material, are identifiable as i~itkndcd exclusively for animals,e.g., "pet toys" (classification in their own appropriate heading).';(iii) in heading No. 95.04, in sub-heading No. 9504.30, for the eiitry in colu~n~i (3),the following entry shall be substituted, namely:-"-Other games, operated by coins, banknotes (paper currency), discs or othersimilar articles, other than bowling alley equipnient";(51) in Chapter 96, in heading No. 96.13, sub-heading No. 96 13.30 and the entriesrelaQng thereto sliall bc omitted;(52) ill Chapter 97,-(i) in NOTE I, for clause (a),,tlie following clause shall be,substituted, nam$ly:- ," (u) Unrsed postage or revenue stanips, postal stationery (stamped paper) or(he like orheding 49.07;"; \,(ii) in h6ading .NO. 97.04, in column (3), for the words " USED, d~ IF UNUSED NOTOFCURRENTORNEW ISSUE IN 'Q4ECOWIKY TO WHICH Tl IEY ARE DESTINED", .tlie words and figures " USED 9k UNUSED, OTHER THAN TIIOSE OF HEADING49.07" sliall be substituted.PART II i:lleading Sub-heading Description vf article Rate of dutyStandard PreferentialAreas--(I) , (2) (3) (4) , ' (5)I11 he ~irit Schedule k, the Customs Tariff Act;-(I) in Chapter I,-(I) in heading No. 01.01, in tlie portioti occurring imniediately aner heading No. 01.01, in colunln(3), for the word "-lforses:" and sub-heading Nos. 0101 .I 1 , 010 1.19 and 0101.20 and tlie entriesrelating thereto, the following sub-headings and entries shall be substituted, namely:-"0 10 1.10 - Pure-bred breeding animals 35% ..OIOI.Q~ - nthrr 35W ..",a

Finance .BHeading Sub-heding Description of article Rate of dutyStandardPreferentialAreas(1 (2) (3) (4) (5)(ii) for heading No. 01.06 and the entries relating thereto. the fullowing heading, sub-headings andentries shall be substituted, namely:-"0 1.06 OTHER LIVE ANIMALS- A4ommols:-- Primates-- Whales, dolphins and porpoises(mammals. of the order Cetacea); manateesqnd dugongs (mammals of the order Sirenia)(2) in Chapter 5--- OtherReptiles (including snakes and turtles)- Birds:-- Birds of prey-- Psittaciformes (including parrots, parakeets.macaws and cockaloos)-- Other- Other(i) in heading No. 02.08, for sub-heading No. 0208.90 and the entries relating thereto,the following sub-headings and entries shall be substituted, namely :-"0208.30 - Of primates 35% ..0208.40 - Of whales, dolphins and porpoises 35% ..(mammals of the order Cetacea); ofmanatees and dugongs (mammals ofthe order Sirenia)0208.50 - Of reptiles (including snakes and turtles) 35% ..0208.90 - Other 359'0 ..";(ii) in heading No. 02.10, for sub-heading No, 02 10.90 and the entries relating thereto,the following sub-headings and entries shall be substituted, namely:-"- Other, including edible flours and mealsof meat and nieat oflal:0210.91 -- Of primates - 35% .., 0210.92 -- Of whales, dolphins and porpoises 35% .., (mammals of the order Cetacea); ofmanatees and dugongs (mammals of theorder Sirenia)0210.93 0210.99 -- Of reptiles (including snakes and turtles)-- Other35% ..7,.35% .. .(3) in Chapter 3,-(I) in heading No. 03.02, aner suh-heading No. 0302.33 and the entries relating thereto, thefollowing sub-headings and ei~trieshall be inserted, namely:-"0302.34 -- Bigeye tunns (Thunnrs obesics) 35% ..0302.35 -- Dluefin tunes (T/~~rnntrs Il~yt~nus) 35% .....0302.36 -- Southern bluefin tunas (T/~utrtrus moccoyii) 35% .. ,(ii) in heading No. 03.03.-(a) for sub-heading No. 0303.10 and the entries relating tliereto, the rollowing suh-headingsand entries shall be substitoted, namely:-"- Pocijic solmon (Oncurhyt~c/~r~s nerko,Dncorhynchus gorbuscha, Oncorhynchuskela, Oncorhynchus lschawylscha,Oncorhynchus klsufch, Oncorhynchusmasou and Oncorhynchus rhodurvs),excluding livers and roes:0303.1 1 -- Sockeye salmon (red snlmon) 35% ..' (Oncorl~ynchus trerko) W.0303.19 -- Othcr 35% .. ,

or: 200 1 ] Finance 141Heading Sub-heading Descriptiotf uf article Rate of dutyStandardPreferentialAreas(b) alter sub-heading No. 0303.43 and the entries relating thereto, the following subheadingsand entries shall be inserted, namely:-"0303.44 -- Bigeye tunas (771unnus obeslts) 35% ..0303.45 -- Bluefin tunas (Thttnn~rs rlry~tsus) 35% ..0303.46 '-- Southern bluefin tunas (Tlrunnus maccoyii) 35% .. 9.. ,(4) in Cllapter 7.-(i) in heading No. 07.09, for sub-heading Nos. 0709.51 and 0709.52 and the entries relatingthereto, the following sub-headings and entries shall be substituted, namely:-"0709.5 1 -- Mushrooms of the genus Agaricts 35% 15%0709.52 -- Truffles 35% 15%0709.59 -- Other 35% 15%";(ii) in heading No. 07.1 1, aRcr sub-heading No. 0711.40 and IIIC enries relating thereto,the followina sub-headings and entries shall be inserted, namely:-" - Mttshrooms and trufles:07 1 1.5 1 -- Mushrooms of the genus Agaricus 35% 15%07 1 1.59 -- Other 35% 15%";(iii) in heading No. 07.12, for sub-heading No. 0712.30 and the entries relating thereto, thefollowing sub-headings and etltries shall be substituted, namely:-"- Muslrrooms. 1l9ood ears (A~tricularia spp.).jelly fungi (Tremello spp) attd rrttfles:-(5) in Chapter 8,-07 12.3 1 -- Mushrool~ls of the genus Agaricus 35% 15%07 12.32 -- Wood ears (Auricularia spp.) 35% 15%07 12.33 -- Jelly funpi (Tremello spp.) 35% 15%07 12.39 -- Other 35% 15%";(i) in heading No. 08.05, aRer sub-heading No. 0805.40 and che entries relating (hereto, thefollowing sub-heading and entries shall be inserted. namely:-"0805.50 - Len~ons (Cirrus limon, Cirrus limonrrm) 40% 30%;and limes (Cifrrts auranti/olia. Cirrus lal~olia)(ii) in heading No. 08.10, aRer sub-heading No. 0810.50 and the entries relating thereto.the fnlloiving sub-heading and entries shall be inserted, namely:-"0810.60 - Durians 35% 15%";(6) ill Chapter I I, tn hcaditlg No. 1 1.03, alter sub-heading No. 1103.19 and the entries relatingthereto, in colum? (3), for the word "- Pellets" and sub-heading Nos. 1103.21 and 1103.29 and cheentries relating thettto, the following sub-heading and entries shall be substituted, namely:-(7) in Chapter 12.-"1 103.20 - Pellets9..35% .. ,(i) for heading No. 12.05, sub-heading No. 1205.00 and the entries relating thereto, thefollowing headitlg, sub-headings and entries shall be substituted, namely:-"12.05 RAPE OR COLZA SEEDS. WHETliEROR NOT BROKEN1205.10 - Low erucic acid rape or colza seeds 35V0 25%1205.90 - Other 35% 25%";(ii) in heading No. 12.09, in the portion occurring immedintely alter heading No. 12.09, in column(3). for the words "-Beer seeds:" , sub-heading Nos. 1209.11 and 1209.19 and the entries relatingthereto and the words " - Seeds of forage plants orher tltan'beet seed: ", the following sub-heading and ,entries shall be substituted, namely:-" 1209.10 - Sugar beet seed- Seeds of forage plants:";(lii) in heading No. 12.1 1, alter sub-heading No. 121 1.20 and the entries relating thereto, thefollowing sub-headings and entries shall be inserted, namely:-" 12 1 1.30 - Cucs leaf12 11.40 - Poppy straw

142 Finance [ACT 14Ijeading Sub-heading Description of article Rate of dutyStandardPreferentialAreasA.(1) (2) (3) (4) (5)(8) in Chapter 14,-(i) for heading No. 14.02, sub-heading Nos. 1402.10 and 1402.90 and the elltries relating thereto,the following heading, sub-heading and entries shall be substituted, namely:-"!4.02 1401.00 VEGETABLE MATERIALS 01: A KIND 35% .. 9,. ,USED PRIMARILY AS STUFFING ORAS PADDING (FOR EXAMPLE, KAPOK,VEGETABLE HAIR AND EEL-GRASS), 'WHETIIER OR NOT PUT UP AS A LAYERWITH OR WlTllOUT SUPPORTING MATEPIAL(ii) for heading No. 14.03, sub-heading Nos. 1403.10 and 1403.90 Bnd the entries relating thereto,the following heading, sub-heading and entries shall be substituted, namely:-"14.03 1403.00 VEGETABLE MATERIALS OF A KIND USED 35% .. *. ,\PRIMARILY IN BROOMS OR M BRUSHES(FOR EXAMPLE, BROOM-CORN, PIASSAVA,COUCH-GRASS AND ISTLE). WHETHER ORNOT M HANKS OR BUNDLES(9) in Chapter 15,-(i) for heading No. 15.05, sub-heading Nos. 1505.10 and 1505.90 and the entries relating thereto,the following heading, sub-heading and entries shall be substituted, namely:-WOOL GREASE AND FATN SUBSTANCES, DERlVED THEREFROM (INCLUDING35%$9... ,' LANOLIN)(ii) ill heading No. 15.14, for sub-heading Nos. 1514.10 and 1514.90 and (he entries relqting"15.05 1505.00'thereto, the following sub-headings and entries shall be substituted, namely:-"- Low erucic aeld rape or colza oil and its fmctions:15 14.1 1 -- Crude oil 75OA 25%1514.19 -- Other 75% 25%- Otl~er:1514.91 -- Crude oil 75% 25%15 jq.99 -- Other 75% 25%";(10) in Thaptek 17, in heading No. 17.02, for sub-heading Nos. 1702.40, 1702.50, 1702.60 and1702.90 and the entries relaiing thereto, the following sub-headings and entries shall be substituted.11amely:-"1 702.40 - Glucose and glucose syrup, containing in the 35% ..dry state at least 20% but less than 50% by, weight of fructose, excluding invert sugar1702.50 Cheli~ically pure fructose 35% ..f 1702.60 - Otller fructose and fructose syrup, contailling 35% ..II in the dry state more than 50% by weight offructose, excluding invert sugar1702.90 - Other, including invert sugar and other sugar 35%99... ,and sugar syrup blends conteining in the drystate 50% by weight of fructose(11) in Chapter 19,-(i) jn heading No.19.04, aner sub-heading No. 1904.20 and the entries relating thereto, thefollowing sub-heading and entries shall be inserted, namely:-"1908.30 - Dulgurwheat35%$1... ,(il) in heading No.19.05, for sub-heading No. 1905.30 and the enlries relating thereto, thefollowing sub-headings and entries shall be substituted, namely:-"- Siveet bbcuits; rvaJ7es and mtafers:1905.3,l --Sweetbiscuits 45% ..0.1905.32 --Wamesandwafers45% .. ,.(12) in Chapter 20,-(l) in heading No. 20.03, for sub-heading Nos. 2003.10 and 2003.20 and the entries.mlatingthereto, the following sub-headings and entries sliall be substituted, namely:-"200$. 10 Mushrooms of the genus Agaricus 35% ..2003.20 - 'Truffles 35% ..2003.90 - Other9..35% ., ,

-I leadi~~g Sub-heading 1)escription of arliclc Ratc of dutyStandard Prcferet~tial\Arcas-(I) (2) (3) (4) (5)-(ii) in Ileading No.20.09. for sub-heading Nos. 2009.1 1. 2009.19, 2009.20, 2009.30.2009.40, 2009.50, 2009.60 and 2009.70 and the entries relating thcrcto, the following subheadingsand entries sllall be sub~tituted. namely:-"2009.1 1 -- Frozen 35% ..2009.12 -- Not frozen. of a Brix value not exceeding 20 '35% ..2009. I9 -- Other 35% ..- Grapefrrtit jtrice:2009,2 1 -- Of a Brix value not exceeding 20 35% ..2009.29 -- Other 35% ..I- Jrrice of arry otlrer single citrrrs Jntit:2009.3 1 -- Of a Drix value not exceeding 20 35% ..2009.39 -- Other 35.x ..- Pirteapple jtrice.7009.4 1 -- Ofa Brix value not exceeding 20 35% ..2009.49 -- Other 35% ..2009.50 'fo~nato juice 35% ..- Gral~e jtrice (itrclrrdirtg grape ntust):2009.6 1 -- Of a Drix value not exceeding 30 35% ..2009.69 -- Other 35% ..- Allpie juice.2009.7 1 -- Of a Brix value not exceeding 20 35% ..hJ09.79 -- Other 35% ..,(13) in Chepter 23,-(i) in beading No.23.06, for sub-ileading Nos. 2306.40 and the entries relating thereto, the -following sub-headings and entries sll~ll be substituted, nan1ely:-"- Of rape or colza seeds.' 2306.41 -- Of low erucic acid rape or colza seeds 35% ..>>.2306.49 -- Other 35% .. ,,(ii) in,yeqdqng No. 23.08. for sub-heading Nos. 2308.10 and 2308.90 and the entries relatingthereto, tlie following heading, sub-heading and entries shall bd substituted. namely:-,'123.0,a ' 2308.00 VEGETABLE MA'TERIALS AND VEGETAHLE 35%1..., ,WASTE, VEGETABLE WSIDUES ANDI 'I BY-PRODUCTS, WIIETIIER OR NOT IN TlIEFORM OF PELLETS, OF A KIND USED INANIMAL FEEDING, NOT EL.SEWtIERESPECIFIED OR INCLUDED(14) in Chapter 26.-(i) in I~efding No. 26.20,-(a) for sub-heading No. 2620.20 and the entries relating thereto. the following sub-headingsand entries shall be substituted. namely:--"- Containing mainly lead:82620.2 1 -- Leaded gasoline sludges and leaded anti-knock 5% ..comp6und sludges2620.29 . -- Other 5%0) aner sub-heading No. 2620.40 and the entrles relating thereto. the following sub-headingand entries shall be inserted, namely:->"2620.60 - Containing arsenic, mercury, thallium or their 5%mixtures, of a kind used for the extraction ofarsenic or those metals or for the manufactureof their chemical conlpounds.. .7..9,... .(c) for sub-heading No. 2620.90 and the entries relating thereto, the following sub-headingsand entries shall be substituted, namely:--1 "- Otlter:2620.91 -- Containing antimony, beryllium, cadmium, 5%chrolnium or their mixtures2620.99 -- Other 5%(d) for Ileading No. 26.21 and the entries relating thereto, the following heading, sub-!rcqdin~s and e~:triac sllall hr substituted, namely:-"26.21 OTl IER SLAG AND ASH, INCLUDING --.,.

FitranceIleadit~g Sub-headiag Description of article Rate of duty'StandardPreferentialAreas(1) (2) (3) (4) (5)\2621.10SEAWEED ASH (KELP); ASH AND RESIDUESFROM THE INCINERATION OF MUNICIPALWASTE- Ash and residues from the incineration of 5%municipal waste262 I .90 - Other 5% .-.1.IIiI(15) in Chapter 27, for heading ,NO. 27.10. and the entries relating thereto, the foltowing heading,sub-headings and entries shall be substituted, namely:-"27.10 PETROLEUM OILS AND OILS OBTAINEDFROM BITUMINOUS MINERALS, OTHERTHAN CRUDE; PREPARATIONS NOTELSEWHERE SPECIFIED OR INCLUDED,CONTAINING BY WEIGHT 70% OR MOREOF PETROLEUM OlLS OR OF OlLS OBTAINEDPROM BITUMINOUS MINERALS, THESE OlLSBEING THE BASIC CONSTITUENTS OF THEPREPARATIONS; WASTE OlLS- ~etroleum oils and oils obtalned from bituminousmlnerols (other than crude) and preporatlons notelsewhere specfled or included, contalnlng bywelght 70% or more of petroleum 011s or of ollsobtolned jiom bituminous minerals, these oilsbeing the boslc constituents of the preparatloqp,other than waste oils: '(16) in Chapter 28,-2715.11 -- Light oils and preparations 35% ..271U.19 -- Other 359'0 ..- Waste 011s:2710.91 -- Containing pglychlorinated biphenyls (PCBs), 35% ..polychlorinhted terphenyls (PCTs) orpolybrominated biphenyls (PBBs)2710.99 -- Other 35% .."..(i) in heading No.28.05, In the portion occurring immediately after heading No. 28.05, incolumn (3), for he words "-Alhli metals:" , sub-heading Nos. 2895.11 and 2805.19 and Ule entriesrelating thereto and the words "- Alkollrte-earl metals: " and sub-heading Nos. 2805.21 and2805.22 and the entries relating thereto, the following sub-heading and entries shall be substituted,namely:-"- Alkali or alhline-earth metals:2805.1 1 -- Sodium 35% ..2805.12 -- Calcium 35% ..2805.19 -- ".Other 35% .. ,(il) in heading No. 28.16, for sub-heading Nos. 2816.20 and 2816.30 and the entries relatingthereto, the following sub-heaping and entries shdl be substituted, namely:-(I 7) in Chapter 29,-"6816.40 - Oxides, hydroxides and peroxides. of 35% ..".,strontium or barium11) in ht~ding. Yo. 29 05. for sub-heading No. 2903.50 and the entries relating thereto. thefollowing sub-headings and entries shall be substituted, namely:-"- Halogenated, sulphonated, nitmted orr nltrosaled derivatives of acycllc alcohols:2905.5 1 -- Ethchlorvynol (INN) 35% ..-- Other , 35% . .. ,2905.59.. .. (il) in heading No.29.21, aner sub-heading No. 2921.45 and the entries relating hereto. thefollowing sub-heading and entries'shdl be inserted, nanlely:-"292 1.46 -- Amfeta~ninedexamfetamine (INN), etilamfetanlihe (INN),fencamfamin (INN), lefetamine (INN),levamfetunlne (INN), mefenorex (INN) andphentermlne (INN); salts thereof1,.(INN), benzfetamine (INN), 35% .. .

FinanceHeading Subheading Description of article Rate of dutyStandardPreferentialAreas(1 (2) (3) (4) (5)-(iii) in heading No. 29.22.-(a) &r sub-heading NO. 2922.13 and the enhies relating thereto. the following sub-headingand entries shall be inserted. wnciy:-.1 .'2922.14 -- Dextropropoxyphem (INN) and its salts 35% .. ,(b) for sub-heading No: 2922.30 and the entries relating thereto, and the words "-Amin.acldc and their esters, other than those containing more than one ktnd of oxyg&nfunctton; salt3therqj?, occumng immediately akr sub-heading No. 2922.30, the following sub-headings andentries shall be substituted, namely:-"- Amino-aldehydes. amino-ketones andamtnoguinones, other than those containingmore than one kind of qgen junction; salts2922.3 1thereoj-- Amfeprmone (INN), methadone (INN) and 35% ..2922.39normethadore (INN); salts thereof-- Othtt 35%- Amino-act&, other than those containing more..than one kind of oxygen /lnction, and their esters;sob thereoJn;(c) after sub-heading No. 2922.43 d the enIris relating hereto. the following sub-headingand enties shall be insertcd, namely:-/"2922.44 -- Tilidine (INN) and its salts 35% ..".,(iv) In heading No. 29.24,-(a) for sub-heading No. 2924.10 and the entries relaling thereto. the following sub-headingsand entries shell be substitukd, namely:-"- Acyclic (rmides (including acyclic carbamates)and their de~~tiws; soI1.~ thereoj2924.1 1 -- Meprohamate (INN) 35% ..2924.19 -- Other 35Yo *...e(b) for sub-heading No. 2924.22 and the entries relating thereto, the following sub-headingsand entries shall be inserted, namely:-"2924.23 -- 2-Acctamidobenzoic ncld (N-acetylanthrnnilic 35% ..acid) and its salts292424 . . --,Ethinemate (INN) 35% ,. I*. ,(v) In heading No. 29.25. after sub-heding No. 2925.1 1 mad the entries relating &reto, thefollowing sub-hcading and enties shall be inserted. namely:-"2925.12 -- Glutcthimi& (INN) ".35% ..,(vl) in heading No. 29.26, after sub-heding No. 2926.20 land the entries relating thereto, thefollowing sub-heading and enths shall be insened, namely:-"2926.30 - Fenpmpomx (INN) and its salts;methadone(1NN)intermediate (4-cyano-2- Dimethylamino-4,4-dighenylbutene).r.35% .. ,(vii) in heading No. 29.32, after sub-heading No. 2932.94 and the entries rclsting themo. thefollowing subheading and entries shali be inserted. nameiy:-"2932.95 -- Tetrahydmcannabinols (all isomers)(vtli) in heading No. 29.33,-9).35% .. ,(a) alfcr sub-heading No. 2933.32 and the entries reiatidg thereto. the bliowing sub-headingand entries shall be inserted, namely:-"2933.33 -- Alfcntanii (INN), anileridine(1NN).35%.1... ,bezitramide (INN). bromazepam (INN).difenoxln (INN). diphenoxylatc (INN).dipipanone (INN), fentanyl (INN). ketobcmidone (M). methylphenidate (INN).pentazocine (INN). pethidine (INN).pcthldine (INN) intermediate A, phencyclidine(INN) (PCP), phenoperidine (INN). pipradrol (M),

\ I leading Sub-Reading Description of artisle Rate of dutyStandardPreferentialAreas(1) (2) (3) 1 (4) (5)piritramide (INN), propiran, (INN) andtrimeperidine (INN); salts thereof(b) for sub-heading No. 2933.40 and the entries relating thereto, the following sub-headingsand entries shall be substituted, namely:-"-Compounds contait~ing in tle structure a ,qrrinoline or isoquinoline riirg-system (lvlretlreror not hydrogenated). not firther fused:2933.4 1 -- Levorphanol (INN) and its salts 35% ..2933:49 -- Other9..35% .. ,(c) for sub-heading No. 2933.51 and the entries relating thereto, the following sub-Ileadingsand enlries shall be substituted, namely:-"2933.52 -- Malonylurea (barbituric acid) and its salt; 35% ..2933.53 -- Allobarbital (INN), amobarbital (INN), 35% ..barbital (INN), butalbital (INN), butobarbital(INN), cyclobarbital ,(INN), methylphenobarhital(INN), pentobarbital (INN), phenobarbital (INN),secbutabarbital (INN), secobarbital (INN), andvinylbital (INN); salts thereof2933.54 -- Other derivatives of nlalonylurea (barbituric 35% ..acid ); salts thereof-1.2933.55 -- Loprazolam (INN), mecloqualone (INN), 35% .. ,methaqualone (INN) and zipeprol (INN);salts thereof(d) aner sub-heading No. 2933.71 and the entries relating thereto, the following sub-heading+11d en~riis sl~di be inserted, namely:-"2933.72 -- Clob~zam(INN) and methyprylon (INN) 35% .. ,(e) for heading No. 2933.90 and thc entries relating thereto, the following sub-headings andentries shall be substituted, namely:-I," - Otlrer:2933.41 -- Alprazolam (INN), camazepam (INN). 35% ..chlordiazepoxide (INN). clonazepam (INN),clorazepate, delorazepam (INN), diazepam(INN), estazolam (INN), ethyl loflazepete (INN),-I2933.99fludiazepam (INN), flunitrazepam (INN),flurazepam (INN), halazepam (INN), lorazepain(INN), lormelazepam (INN), mazindol (INN),medazepam (INN), midazolanl (INN),nimetazepam (INN), nitrazepam (INN),nordazepam (INN), oxazepam (INN),pinazepam (INN), prazepam (INN), 'pyrovalerone (INN), temazepam (INN),tetrazepaln (INN) and tri~zolam (INN);salts thereof3,.--Other 35% .. .(ix) in heading No. 29.34, RI~ sub-heading No. 2934.90 and the entries relating thereto, thefollowi~lg sub-headings and entries shall be substituted, nrme1y:-"-Other:2934.91 -- Aminorex (INN), brotizolam (INN), 35% ..2934.99 . - Otherclotiazepam (INN), cloxazolam (INN), 'dextromoramide (INN), haloxazolam (INN),ketazolam (INN), mesocarb (INN), oxazolam(INN), pmoline (INN), phendinletrazi~e (INN),phenmetrazine (INN) and sufentanil (INN);salts thereof'.. .3).35% .. ,

- - .-- --I c i i i Suh-lieaditig Descriptiot~ of article Rate of d\ttyStandardPreferentialAreas(1) (2) (3) (4) (5)(r) for l~eadi~ig No.29.37, sub-Ileading Nos. 2937.10, 2937.21, 2937.22, 2937.29, 2937.91,2937 92 and 2937.99 and tl~c entries relati~~g tl~crclo, the followi~ig heading, sub-headings andcntries sliall bc substilutcd, 11alncly:-"29.37 IIORMONES, IIIIOS'I'A(il,ANDINS,TIIIlOMI~OXANI~S AND I,IJUKOTRIENES,NA'l'UllAL OK REPRODUCED BY SYN'I'IIESIS;DI:.KIVA'I IVES AND SI'RIJCTURAL ANALOGUES'I IIt

l leading Sub-heading Description of article Rate of dutyStandardPreferentialAreas(d) for sub-heading No. 2939.90 and the entries relating thereto, the following sub-headingsand entries shall be substituted, namely:-"- Other:2939.91 -- Cocaine, ecgonine, levometamfetamine, 35% ..2939.99metamfetamine (INN), metamfetamineracemate; salts, esters and other derivativestllereof' -- Other / 35% .. 1.. ,(18) in Chapter 30, in heading No. 30.06, aner sub-heading No. 3006.60 and the entries relatingtl~ereto, the following sub-headings and entries shall be inserted, namely:-"3006.70 - Gel preparations designed to be used in 35% ..human or veterinary medicine as a lubricantfor parts of the body for surgical operationsor physical examinations or as a couplingagent between the body and medical instruments3006.80 - Waste pharmaceuticals 35% .. 97. ,(19) in Chapter 34, in heading No. 34.01, aner sub-heading No. 3401.20 and the entries relatingthereto, the following sub-heading and entries shall be inserted, namely:-"340 1.30 - 0;ganic surfye-active products and 35% .. 99. ,preparations for washing the skin, in theform of liquid or cream and put up for retailsale, whether or not containing soap(20) in Chapter 37, in heading No. 37.02, foi sub-heading Nos. 3702.91and 3702.92 and the entriesrelating thereto. the following sub-heading and entries shall be substituted, namely:-(21) in Chapter 38,-25% .. ,"3702.9 1 -- Of a width not exceeding 16 mm1).(i) for heading No. 38.17, sub-heading Nos. 3817.10 and 3817.20 and the entries relatingthereto, the following heading, sub-heading and entries shall be substituted, namely:-9.."38.17 3817.00 MIXED ALKYLBENZENES AND MIXED 35% ,ALKY LNAPHTIIALENES. OTHER THAN'TI1OSE OF HEADING 27.07 OR 29.02(ii) aner heading No. 38.24, and the entries relating thereto, the following heading, sub-headingsand entries sl~all be inserted, namely:-"38.25 RESIDUAL PRODUCTS 01: THE CIlEMlCALOR ALLIED INDUSTRIES, NOT ELSEWHERESPECIFIED OR INCLUDED; MUNICIPAL WASTE;SEWAGE SLUDGE; OTHER WASTES SPECIFIEDIN NOTE 6 TO TIIlS CHAPTER. 3825.10 Municipal waste 35% ..3825.20 - Sewage sludge 35% ..3825.30 - Clinical waste 35% ..-i!2Waste organic solvents:3825.41 -- l lalogenated3825.49 -- Other 1: ,3125.50 - Wastes of metal pickling liquors, hydraulicfluids, brake fluids and anti-freeze fluids- Other wastes from chemical or allied ind~rstries:3825.61 -- Mainly containing organic constituents 35% ..3825.69 -- Other 35% ..3825.90 - Other 35% .:";(22) it1 Chapter 39, in heading No. 39.20, for sub-heading Nos. 3920.41 and 3920.42 and the entriesrelating thereto, the following sub-headings and entries shall be substituted, namely:-"3920.43 -- Containing by weight not less than 6% of 35% ..plasticisers3920.49 -- Other 35%39... ,

or; 200 1 1 Firtarice 149I lending Sub-heading 1)escription of article Rate of dutyStandardPreferentialAreas(1) (2) (3) (4) (5)(23) in Chapter 40,-(I) for heading No. 40.09, sub-heading Nos. 4009.10, 4009.20, 4009.30, 4009.40 and 4009.50and the entries relating thereto, the following heading, sub-headings and entries shall be substituted,namely:-"40.09 TUUES, PIPES AND IIOSES, OF VULCANISEDRUDD13R OTIIER I'llAN HARD RUDDER, WIT11OR WI'TIIOUT TllElR FITTINGS (FOR EXAMPLE.JOINTS, ELBOWS. FZANGES)- Not reirqorced or otlrerrvise combined ivitlr othermaterials:4009.1 1 -- Without fittings 35% ..4009.12 -- With fittings 35% ..- ReinJorced or orher~vise combined only~virh metal:4009 2 1 -- Without fittings 35% ..4009.22 -- Wit11 fittings 35% ..- ReinJorced or otherwise combined only withtextile materials:4009.3 1 -- Without fittings 35% ..4009.32 -- With fittings 35% ..- ReinJorced or otherwise combined withother materials:4009.4 1 -- Without fittings 35% ..4009.42 -- With fittings79.35% .. .(ii) in heading No. 40.10, for sub-heading Nos. 4010.21, 4010.22, 4010.23, 4010.24 and4010.29 and the entries relating thereto, the following sub-headings and entries shall be substituted,namely:-40 10.3 1 -- Endless transmissio~~ belts of trapezoidalcross-section (V-belts), V-ribbed, of an outside35% ..circun~ferenc exceeding 60 cm but notexceeding 180 cm4010.32 -- Endless transmission belts of trapezoidal ' , 35% ..cross-section (V-belts), other than V-ribbed,of an outside circumference exceeding 60 cmbut not exceeding l8Ocm4010.33 -- Endless transmission belts of trapezoidal 35% ..cross-section(V-belts), V-ribbed, of anoutside circumference exceeding 180 cmbut not exceeding 240 cm40 1.0.34 -- Endless transmission belts of trapezoidal 35% ..cross-section (V-belts), other than V-ribbed,of an outside circumference exceeding 180 cmbut not exceeding 240 cm4010.35 -- Endless synchronous belts of an outside 35% ..circumference exceeding 60 cm but not 8exceeding 150 cm4010.36 -- Endless synchronous belts of an outside 35% ..circumference exceeding 150 cm but not4010.39exceeding 198 cm-- Other 35%19... ,(iii) in heading No. 40.1 1, aner sub-heading No. 4011.50 and the entries relating thereto, forthe word " Other:" in colun~n (3) and sub-heading Nos. 4011.91 and 401 1.99 and the entriesrelating thereto, the following subrheadings and entries shall be substituted, namely:- .'- ~ti~er, having a "herring-bonp" or similar tread:4011.61 -- Of a kind used on agricl~ltural or forestry 35% ..vehicles and macl~ines401 1.62 -- Of a kind used on constructio~~ or industrial 35% ..handling vehicles and machines and havinga rim size not exceeding 61 cm'40 1 1.63 -- Of a kind used on conslruction or industrial 35% ..handling vehicles and machi~les and havinga rin~ size exceeding '61 cm

Ifeadi~ig Sub-Ileading Description of article Kale of dutyStandardPreferentialAreas(1) (2) (3) (4) (5)401 1.69 -- Other 35% ..- Oiher:401 1.92 -- Of a kind used on agricultural or forestry 35% ..vehicles and machines401 1.93 -- Of a kind used on construction or industrial 35% ..401 1.94handling vehicles and ~nacllines and havinga rim size not exceeding 61 cln-- Of a kind used on construction or industrial 35% ..handling vellicles and machines and having401 1.99a rinl size exceeding 61 cm-- Other 35% ,.';(iv) for heading No. 40.12, sub-heading Nos. 4012.10, 4012.20 and 4012.90 and the entriesrelating Illereto, the following heading, sub-headings and entries shall be substituted, namely:-"40. I2 RETREADED OR USED PNEUMATIC TYRES OFRUDDER; SOLID OR CUSI IION 'NRES, TYRE'I'WEADS AND TYRE FLAPS, OF RUBBER- Retreaded tyres:40H2,11 -- OF a kind used on motor cars (including station 35% ..wagons and racing cars)4012.12 -- Of a kind used on buses or lorries 35% .4012.13 -- Of a kind used on aircraft 35% ..4012.19 -- Other 35% ..4012.20 - Used pneumatic lyres 35% ..3..4012.90 - Other 35% .. ,(24) in Chapter 41,-{i) for IlcaCing No.41 .OI, sub-heading Nos. 4101.10, 4101.21, 4101.22, 4101.29, 4101.30 and4101.40 and the entries relating thereto, the following heading, sub-headings and entries shall besubstituted, namely :-"4 1 .O 1 RAW IIIDES AND SKINS OF DOVINE (INCLUDINGBUFFALO) OR EQUINE ANIMALS (FRESII ORSAL'I'ED, DRIED, LIMED, PICKLED OR OTllERWlSEPRESERVED, BUT NOT TANNED, PARCIIMENT-DRESSED OR FURTIIER PREPARED), WIIETI3EROR NOT DEllAlRED OR SPLIT4101.20 - Whole hides and skins,.of a weight per skin Free ..~aot exceeding 8 kg wllerl simply dried.10 kg- when dry-salted, or 16 kg,when freSh,wet-salted or otl~erwise preserved4101.50 - Whole hides and skins, of a weight exceeding Free ....16 kg4101.90 -...Other, including butts, bcnds and bellies Free .. ,(ii) after sub-heading No. 4103.20 and the entries relating thereto, the following sub-heading andentries shall be inserted, namely:-"4 103.30 - Of swine3..Free .. .(iii) for heading Nos. 4 1.04, 4 1.05, 4 1.06, 4 1.07, 4 1.08, 4 1.09, 4 1.10 and 4 1.1 1, sub-headingNos. 4104.10, 4104.21, 4104.22, 4104,29, 4104.31, 4104.39, 4105.11, 4105.12, 4105.19, 4105.20,4106.11; 4106.12, 4106.19, 4106.20, 4107.l0, 4107.21, 4107.29, 4107.90, 4108.00, 4109.00,3 11 C.OO and 4 : ! 1 .OO and tllc entries rclating thereto, the following headings. sub-headings andentries shall be substituted, namely:-"4 1.04 'FANNED OR CRUST HIDES AND SKINS 01:BOVINE (INCLUDING BUFFALO) OR EQUINEANIMALS. WITI4OUT tlAlR ON, WHETHER ORNOT SPLIT, BUT NOT FURTHER PREPARED- In tire wet sfate (including we!-blue):4104.11 -- Full grains, unsplit; grain splits 25% ..4104.19 -- Other 25% .:.- 111 the dry state (crusf):4104.41 -- Full grains, unsplit; grain splils 25% ..4104.49 -- Other 25% ..

Ilescriptiun of article-Rate of duty, Standard I'iercrentialAreas'TANNED OR CKUST SKINS OF SllEEP ORIAMBS, WIT1 IOUT WOOL ON, WIIETI1ER OHNOT SPLIT. BUT NOT FURTIIER i'RI:PARED- In the wet stak (including wet-blue) 25%- In the dry state (crust) 25%TANNED OR CRUST IllDES AND SKINS OFO'I'I IEK ANIMALS, wrn lour WOOL OR I IAIRON, WllETllER OR NOT SPLIT, BUT NOTFURTI 113R PREPARED- Of goofs or k M '-- III tlie wet stale (including wct-blue) 25%-- In the dry statc (crust) 25%- Of swine:-- In the wet'state (including wct-bluc) 25%-- la tlic dry state (crust) 25%- Of reptiles 25%- Other:-- In the wet state (i~~cluding wct-blue). 25%-- la the dry state (crust) 25%I,EATIIER FUR'TllliR I'REPARED AFTERTANNING OR CRtISI'IN(I. INCLUDINGPARCHMINT-DRIJSSEU I,EA'TI IER, OFUOVINI: (INCLIJDING IIUFFALO) OREQUINE ANIMALS. WI'I'IIOUT HAIRON. WIIE'I'IIER OR NOT SPLIT. OTllER'I'IIAN LEA'SIIER 01: IlEADlNG 41 .I4- Il'liole Irides ond skir~s.-- FIIII grains, unsplil 25%-- Grain splils 25%-- Other 25%- Oflter, includirig sides:-- Full grains, unsplit 25%-- Grain splils 25%-- Othcr 25%IXATIIER FUR'l llER PREPARED AFTER 25%TANNING OR CRUSTING, INCLUDMGPARCHMENT-DRESSED LEA'TIIER, OFSIIi'l:P OR LAMB, WI'TIIOUT WOOL ON,WIIItTIIER OR NOT SPI,IT. OTilER THANLEA'I'HER OF I1EADING 4 1.14LEA'I'HER FURTIIER PREPARED AFTERTANNING OR CRUSTING, INCLUDINGPARCIIMENT-DRESSED LEATIIER, OFOTIIER ANIMALS, WITIIOUT WOOL ORI IAIR ON, WiIE ll IER OR NOT SPLIT. OTIIER'TIIAN LEATllER 01: IIEADING 4 1 .I4- Of goats or kids 25%- Of swine 25%- Of reptiles 25%- Other - 25%CllAMOlS (INCLUDING COMBINATIONCIIAMOIS) LEATIiER; PATENT LEATHERAND PATENT LAMINATED LEATIIER;ME'TALLISED LFATHER- Chamois (including conlbination chamois) 25%leatl~er- Patent lealher and patent lamilrated leather; 25%metalliicd leatherCOMPOSITION LEATIIEK WI'TII A BASIS 01.'LEATllER OR LEATllER FIBRE, IN SLABS,SIIEEI'S OR STRIP, WIIETIIER OR NOT IN

152 Finance [ALT 14Heading Sub-heading Description of article Rate of duty~tdndard PreferentialAreas41 15.10ROLLS; PARINGS AND OTHER WASTE OFLEATHER OR OF COMPOSITION LEATIIER,NOT SUITABLE FOR THE MANUFACTURE!OF LEATHER ARTICLES; LEATHER DUST,POWDER AND FLOUR- Composition leather with a basis of leather or 25% ..leather fibre, in slabs, sheets or strip, whetheror not in rolls9..41 15.20composition leather, not suitable for themanufacture of leather articles; leather dust,powder and flour- Parings and other waste of leather or of 25% .. .(25) in Chapter 44, for heading NoA4.10, sub-heading Nos. 4410.11, 44 10.19 and 44 10.90 and theentries relating theretq the following heading, sub-headings and entries shall be substituted, namely:-"44. I0 PARTICLE BOARD AND SIMILAR BOARD(FOR EXAMPLE, ORIENTED STRAND BOARDAND WAFER BOARD) OF WOOD OR OTHERLIGNEOUS 'MATERIALS. WHETHER OR NOTAGGLOMERATED WITH RESINS OR OTHERORGANIC BINDING SUBSTANCES- Oriented strand board and ~vaferboard, of wood:4410.21 -- Unworked or not further worked than sanded 35% ..44 10.29 -- Other 35% ..- Other, of wood:4410.31 -- Unworked or not further worked than sanded 35% ..4410.32 -- Surface-covered with melamine-impregnated 35% ..paper ~4410.33 -- Surface-covered with decorative laminates 35%. ..of plasticsI4410.39 -- Other 35% ..44 10.90 - Other 35% ..**.,(26) in Chapter 47, for heading No. 47.05, sub-heading No. 4705.00 and the entries relatingthereto, the fallowing heading, sub-heading and entries shall be substituted, namely:-"47.05 4705.00 WOOD PULP OBTAINED BY A 5 %COMBINATION OF MECHANICAL ANDCHEMICAL PULPING PROCESSES(27) in Chapter 48,-(i) jn heading No. 48.02, aner sub-heading No. 4802.40 and the enlries relating thereto, for thewords "-Other paper and paperboard, not containing jibres obtained by a mechanical process orof which not more than 10% by weight of the total jibre content consists of such jibres:" in column(3) and sub-heading Nos. 4802.51, 4802.52, 4802.53 and 4802.60 and the enlries relating thereto,the following sub-headings and enlries shall be substituted, namely:-" - Other paper and paperboard, not cbntaiflingjibres obtained by a mechanical or chemimechanicalprocess or of which not morethan 10% by weigl~t of the totalJibre contentconsists of such jibres:4802.54 -- Weighing less than 40 g/m2 35% ..4802.55 -- Weighing 40 dm2 or more but not more 35% ..than 150 g/m2, ill rolls4802.56 -- Weighing 40 g/mlor more but not more than 35% ..I50 g/ml, in sheets with one side not exceeding435 mm and the other side not exceeding297mm in the unfolded state4802.57 -- Other, weighing 40 glmior more but not more 35% ..than I50 dm24802.58 -- Weighing more than I50 dm' 35% ..Otl~er paper and paperboard. of which morethan 10 % by weight of the total jibre contentconsists ofjibres obtained by a mechanical orchemi-mechanical process:*1.-. 9

Finance 153l leadit~g Sub-heading Description of article Rate of dutyStandardPreferentialAreas4802.61 -- In rolls 35% ..4802.62 -- In sheets with one side not exceeding 435 mm 35% ..and the other side not exceeding 297 mm in theunfolded state4802.69 -- Other 35% .. **..(ii) in heading No.48.05, for sub-heading Nos. 4805.10, 4805.21, 4805.22, 4805.23, 4805.29,4805.30, 4805.40, 4805.50, 4805.60, 4805.70 and 4805.80 and the entrles relating thereto, thefollowing sub-headings and entries shall be substituted, namely:-"- Fluting paper:4805.11 -- Semi-chemical fluting paper 35% ..4805.12 -- Straw fluting paper 35% ..4805.19 -- Other 35% ..- Testliner (recycled liner board) :4805.24 -- Weighing 150 g/m2 or less 35% ..4805.25 -- 'Xeighing more than 150 g/ml 35% ..4805.30 - Sulphite wrapping paper 35% ..4805.40 - Filter paper and paperboard - 35% ..4805.50 - Felt paper and paperboard 35% ..- Other:4805.91 -- Weighing 150 g/ml or less 35% ..4805.92 -- Weighing more Ulan 150 g/ml but less 35% ..than 225 g/ml97.4805.93 -- Weighing 225 g/ml or more 35% .. ,(iii) for heading No.48.07, sub-heading Nos. 4807.10 and 4807.90 and the entries relatingthereto. the following heading, sub-heading and entries shall be substituted, namely:-**."48.07 4807.00 COMPOSITE PAPER AND PAPERBOARD 35% .. ,(MADE BY STICKING FLAT LAYERS OFPAPER OR PAPERBOARD TOGETHERWITH AN ADHESIVE), NOT SURFACE-COATEDOR IMPREGNATED, WI-lETHER OR NOTINTERNALLY REINFORCED, IN ROLLS ORSIIEETS(iv) in heading No.48.10,-(a) for heading No.48.10, sub-heading Nos. 4810.1 1, 4810.12 and 4810.21 and the entriesrelating thereto, the following heading, sub-headings and entries shall be substituted, namely:-"48.10 I'APEK AN0 PAPERBOARD, COATED ON ONEOR BOT1-l SIDES WIT14 KAOLIN (CHINA CLAY)OK OTHER INORGANIC SUBSTANCES, WITHOR WITHOUT A BINDER, AND WITH NO OTIERCOATING, WIIETIlER OR NOT SURFACE-COI~OURED, SUWACE-DECOKATED ORPRINTED, IN ROLLS OR RECTANGULAR(INCLUDING SQUARE) SHEETS, OF ANY SIZE- Per andpaprboard of a kind used for icriling,prirrting or other graphic pwpms, not containingjibres obtained by a mechanical or ckemimeclmnicalprocess or of which not more than 10%by weight of tire total jibre content consistsof such jibres:4810.13 -- 111 rolls 35% ..4810.14 -- In sheets with one side not exceedillg 435 mnl 35% ..and the other side not exceeding 297 mm inthe unfolded state4810.19 -- Other 35% ..- Pqxr and paperbwd of a kind wed for ~witing,4810.22 -- &igl~l-weightprintirrg or40tlrer grapllic prt'poses, of ~vhiclr moretlrarr 10% by ~~aiglrt of the total jibre corrtetrtconsists of jbrrs obtained b~l a meclranica/ orclrerrri-rsechatricul process:coated paper 35% .. ,w.

154 Firrarrce [~cr 14lleading Sub-heading Description of article Rate of dutyStandardPreferentialAreas(6) for sub-heading No. 4810.91 and the entries relatillg thereto, the followitlg sub-lledi~lgand entries shall be substituted, namely:-(v) in heading No. 48.1 1.-(a) for sub-heading Nos. 481 1.21 and 481 1.29 and the entries relating tllereto, the followingsub-headings and entries shall be substituted, nan1ely:L48 1 1.49 -- Other 35% ..";I(6) for sub-lleadi~lg Nos. 481 1.31, 481 1.39 and 481 1.40 arid the entries relating tllereto, thefollowing sub-lleadillgs and entries shall be substituted, namely:-"48 1 1 .S 1 -- Bleached, weighing more than 150g/m1 35% ..4811,59 -- Other 35% ..1..481 1.60 - Paper and paperboard, coated, impregnated 35% .. ,or covered with wax, parallin wax, stearine,oil or glycerol(vi) in heading No. 48.23, for sub-Ileading No. 4823.1 1 and the entries relatitlg thereto, thefollowing sub-heading and entries shall be substituted, namely:-(28) in Chapter 51 ,-(i) in heading No. 51.02, for sub-heading No. 5102.10 and the entries relating thereto, thefollowing sub-Ileadings alld entries shall be substituted, namely:- ."- Fine ar~imol Irair:5102.1 1 -- Of Kashmir (cashmere) goats 15% ..5102.19 -- Other 15%(ii) in heading No. 51.05, for sub-heading No. 5105.3Q and the entries relating tllereto, thefollowing sub-headings and entries shall be substituted, namely:-. " - Fine anlmal hair, carded or combed:.I... .5105.31 -- Of Kashrnir (cashmere) goats 20% ..5105.39 -- Other 20% ...).,(29) ill Chapter 53, in heading No. 53.05, aner sub-heading No. 5305.29 and the entries relatingtllereto, for the word "-Other:" in column (3) and sub-heading NOS. 5305.91 and 5305.99 alrd thee~lltics relating thereto, the following sub-heading and entries shall be substituted, namely:-"5305.90 - Other.1.35% .. ,(31)) in Chapter 59. it1 heading No. 59.04, aner sub-heading No. 5904.10 and tile entries relatingthereto, for the word "-Other:" in colunlll (3) and sub-heading Nos. 5904.91 and 5904.92 and theentries relatillg tllereto, the following sub-heading and entries sllall be substituted, namely:-9,."5904.90 - Other35% .. .(31) in ~ho~ter'60, for heading No. 60.02, sub-heading Nos. 6002.10, 6002.20, 6002.30, 6002.41,6002.42, 6002.43, 6002.49, 6002.91, 6002.92, 6002.93 and 6002.99 and the entries relating thereto,the following Ileadings. sub-headings and entries shall he substituted, namely:--66.02 KNIITED OR CROCIIE'TED FABRICS OF AWID'TII NOT EXCEEI)ING 30 CM., CONTAININGDY WElGilT 5% OR MORE OF ELASTOMERICYARN OR RUDDER THREAD, OTIIER THAN'TIIOSE OF IlEADlNG 60.016002.40 - Containing by weight 5% or more of 35% ..elastomeric yarn but not containing rubberthread6002.90 - Other60.03 KNI'ITED OR CROCtIETED FABRICS OF A35% ..WIDTH NOT EXCEEDING,30 CM., OTHERTllAN TttOSE OF IlEADlNG 60.01 OR 60.026003.10 - Of wool or fine aninlal hair 35% ..

lleading Sub-heading Description of article Rate of dutyStandardPreferentialAreas6003.20 - Of cotton 35% ..6003.30 - Of synthetic fibres 35% ..6003.40 - Of artificial fibres 35% ..6003.90 - Other 35% ..60.04 KNI'IT1;D OR CROCIIETED FABRICS OF AWlDTll EXCEEDING 30 CM., CONTAININGUY WElGllT 5% OR MORE OF ELASrOMERICYARN OR RUDDER TIIREAD. OTHER TlIANTItOSE OF IIEADING 60.016004.10 - Containing by weight 5% or more of 35% ..elastomeric yarn but not containing rubberthread6004.90 - Other 35% ..60.05 WARP KNIT FABRICS (INCLUDING TllOSEMAX ON OALI,OON KNI'ITING MACIIINGS),O'rIIER TllAN TIIOSE OF IIEADINGS 60.01 TO60.046005.10 - Of wool or fine animal hair 35% ..- Of cotton:6005.21 -- Unbleached or bleached ' 30% ..6005.22 -- Dyed 30% ' ..6005.23 -- Of yarns of dimerent colours 30% ..6005.24 -- Printed 30% ..- Of syttlretic jibres:6005.3 1 -- Unbleached or bleached 30% ..6005.32 -- Dyed 30% ..6005.33 -- Of yarns of dimrcnt colours 30% ..6005.34 -- Printed 30% ..- Of ortijiciol jibres:6005.4 1 -- Unblcacl~ed or bleaclied 30% ..6005.42 -- Dyed 30% ..6005.43 -- Of yiirlis of dimrent colours 30% ..6005.44 -- Printed 30% ..6005.90 - Othcr 35% ..60.06 O'I'IIER KNITTED OR CROCIIETED FABRICS 16006.10 - Of wool or nne animal hair 35% ..- 6''carton:6006.2 1 -- Unbleached or bleachcd 35% ..600q.22 -- Dyed 35% ..6006.23 -- Of yarns of dimerent colours 35% ..6006.24 -- Printed ' 35% ..- Of sjvtthetic jibres:6006.31 -- Unbleached or bleached 35% ..6006.32 -- Dyed 35% ..6006.33 -- Of yarns of dimrent colours 35% ..6006.34 -- I'rinted 35% ..- Of artijicial jibres:6006.4 1 -- Unbleached or bleaclied 35% ..6006.42 -- Dyed 35% ..6006.43 -- Of yarns of dimerent colours 35% ..6006.44 -- I'rinted 35% ..6006.90 - Otlier9..35% .. ,(32) in Chapter 61, in heading No. 61..10, for sub-hcading No. 61 10.10 and the e2trics relatingtlicreto, the following sub-headings and c~itrie shall be substituted, nan1ely:-" - Of rsool or jine animol Itair:61 10.1 1 -- of wool 35% or ..Rs. 275 perpiece, whiclievcris liiglier

156 Finance ' {ACT I4Ileadillg Sub-heading Description of article Rale of dutyStandardPreferentialAreas61 10.12 -- Of Kashmir (cashmere) goats 35% orRs. 275 perpiece, whicheveris higher61 10.19 -- Other 35% or .. I. 9Rs. 275 perpiece, ahicheveris higher(33) in Chapter 70, in herding No. 70.10, aner sub-heading No. 7010.20 and the entries relatingthento, for the words "dlrher, of a capuclty:" In column (3) and sub-heading Nos. 7010.91, 7010.92,7010.93 and 7010.94 and the entries relating thereto. the following sub-heading and entries shall besubstituted, namely:-"7010.90 - Other 35% **. .. *(34) in Chapter 71, in heading No. 71.12, for sub-heading Nos. 71 12.10, 71 12.20 and 71 12.90 andthe entries relating thcpeto, the following sub-headings and entries shall be substituted. namely':-"7 112.30 - Ash containing precious metal or precious 35%metal compounds '- b~her:71 12.91 -- Of gold, including metal clad with gold but 35%excluding sweepings containing other precious71 12.92metals-- Of platinum, including metal clad with 35%platinum but excluding sweepings containing71 12.99other precious metalsn.-- Other 35% .. 9(35) in Chapter 74, in heading No. 74.15, for sub-heading Nos. 7415.31 and 7415.32 and the entriesrelating thereto, the following sub-heading and entries shall be substituted, natnely:-"741 5.33 -- Screws; bolts and nuts 35%(36) in Chapter 81,-(I) in heading No. 81.01, for sub-heading Nos. 8101.91, 8101.92 and 8101.93 and the entriesrelating thereto, the following sub-headings and entries sliall be substituted, namely:-"8101.94 -- Unwrought tungsten, indluding bars and rods 35%obtained simply by sintering8101.95 -- Bars and rods, other than those obtained 35%simply by sintering, profiles, plates, sheets.strip and foil8 141.96 -- Wire 35%8101.97 -- Waste and scrap 35% .'**.*(10 in heading No.81.02, for sub-heading Nos. 8102.91, 8102.92 and 8102.93 and the entriesrelating thereto, the following sub-headings and entries shall be substi~ted, namely:-"8 102.94 -- Unwrought molybdenum. includilig bars androds obtained simply by sintering 35%8102.95 -- Bars and rods, other than those obtained 35%simply by sintering, profiles, plates, sheets,strip and Toil8102.96 -- Wire 35%**-- .8102.97 Waste and scrap 35% .. *(iil) in heading No. 81.03, for sub-heading No. 8103.10 and the entries relating thereto, thefollowing sub-headings and entries shall be substituted, namely:--- "8 103.20 - Unwrought tantalum, includillg bars and rodsobtained simply by sintering; powders 35% ..1).8103.30 - Waslc and scrap35% us..,(iv) in heading No. 81.05, for sub-heading No.8105.10 and the entries relating'thento, the..following sub-headings and entries shall be substituted, namely:-"8 105.20 - Cqbalt mattes and other intermediateproducts of cobalt metallurgy;unwrought cobal!; ppwders 35% ..- -.8105.30 Waste and scrap 35% .. ,I*... *

Hoadfwg Sub-Mlng Bescrlpflon of srtlcle Rats of dutySmnM Pre&tentlalAmfac-,. .?*$ , , (2) (3) (4) ($1{v) In heading No, 81.07, for sub-heading No. 8107.10 and the entrles rbleilng thersto, thetdlowlng sub-headings and entries shall be substituted. namely:-"8 107.20 - Unwrought cadmium; powders 35% ..8 107.30 - Waste and scrap 35% .. *. .(vl) In heading No. 81.08, for sub-heading No. 8108.10 end the entrles relatlng thereto. thefollowing sub-hesdinps and entrles shall be substituted, namely:-"8 108.20 - Unwrought titanium; powders 39% ..8108.30 - Waste and scrapv*.35% .. ,fill) in heading No. 81.09, for sub-heading No.8109.10 and the entries relating thereto, thefdlowlng sub-headinp and entrles shall be substituted. namely:-"8 109.20 - Uawrought zirconium; powders 3S0A ..8109.30 - Waste and scrap -.35% . ,(vlll) for headlna No. 81.10, sub-headlng No. 81 10.00 and the entries relating thereto, theiollowlng heading, subheadings and entrles shall be substituted, namely:-"81.10 ANTIMONY AND AR'I'IC/ES THEREOF,INCLUDING WASTE AND SCRAP81 10.10 - Unwrought antimony; powders 35% ..8 110.20 Waste and scrap 35% ..8 110.90 - Other 35% ..**.,(Ix) in heading No. 81.12,-(a) for sub-heading Nos. 8112.11, 8112.19 and 8112.20 and the'entries relating thereto, thefollowing sub-headings and entries shall be substituted, namely:-"8 112.12 , - Unwrought; powden 35% ..8112.13 -- Waste and scrap 35% ..81 !2.19 -- Other 35% ..- Chromium:8112.21 -- Unwrought; powders 35% ..8112.22 --e Waste and scrap 35% ..8112.29 OtherI r35% .. ,@) aner sub-heading No. 81 12.40 and the entries relating thereto, for the word "-Othec" incolumn (3); and sub-heading Nos. 81 12.91 and 81'12.99 and the: entries relating thereto, thefollowing sub-headings and entries shall be substituted, namely:-" - Thallium:81 12.51 -- Unwrought; powden 35% ..81 i2.52 -- Wastc and scrap 35% ..81 12.59 -- Other 35% ...e-- Otlter: I- r38112.92 -- Unwrought; waste andc$criip; powden 35% ..1).8112.99 -- Other . 35% .. ,(37) in Chapter 84, In heading No. 84.67, aRer sub-heading No. 8467.19 and the entries relatingthereto, the following sub-headings and entries shall be inserted, namely:-" - With sey-contained electric motor:8467.21 -- Drills of all kinds 25% ..8467.22 -Saws 25% ..I.8467.29 -- Other25% :.f(38) in Chapter 85, in heading No. 85.42, in the portion occurring immediately aner headingNo. 85.42, in column (3), for the words "- Monolithic digital Integrated circuits:" and sub-headingNos. 8542.12, 8542.13, 8542.14, 8542.19, 8542.30, 8542.40 and 8542.50 and the entries relatingthereto, the following sub-hedings and entries shall be substituted, namely:-'8542.10 - Cards incorporating an electronic integrated Frepcircuit ("smart" cards)- Monolithic integmted clrcwlt8:8542.21 -- Digital Paee ..8542.29 -- Other Free ..8542.60 Hybrid integrated circuits Free ..8542.70 - Electronic microassen~blies Free .:;

l leading Sub-heading Description of article Rate of dutyStandardPreferentialAreas(1) (2) (3) (4) (5)(39) in Chapter 88, in heading No. 88.05, for sub-heading No. 8805.20 and the entries relatingthercto, the following sub-headings and entries shall be substituted, nan1ely:-" - Grorrnd jlying trainers and parts thereoJ8805.21 -- Air combat simulators and parts thereof 35% ..S8O.i.iY -- Othcr *..35% .. ,(40) in Chapter 89, in heading No. 89.06, for sub-heading No.8906.00 and the entries relatingthereto, the following heading, sub-headings and entries shall be substituted, namely:-"89.06 OTflER VESSELS, INCLUDING WARS11IPSAND LIFEBOATS OTllER TtIAN ROWINGDOATS(41) in Chapter 90,-8906.10 - Warships 25% ..8906.90 - Other$9.25% .. ,(i) irl hcading No. 90.09, for sub-heading No. 9009.90 and the entries relating thereto, thefollowi~ig sub-headings and entries shall be substituted, namely:-" - Parts and .accessories:9009.91 -- Automatic document feeders 25% ..9009.92 -- Paper keders 25% ..9009.93 -- Sorters 25% ..9009.99 -- Other .. .25% .. ,(ii) in heading No. 90.21,-(a) in the porlion occurring immediately aner liending No. 90.21, in column (3). for thewords "-Artiflcial joirits and other orthopaedic or fructltre appliances:" and sub-headinghos. 902 1.1 1 and 9021.19 and the entries relating thereto, the following sub-heading and entriesshall be substituted, namely:-"902 1.10 - Orthopaedic or hacture appliances.?.25% .. ,(b) for sub-heading No. 9021.30 and the entries relating thereto, the following sub-headingand entries shall be substituted, namely:-"- Otlter ar/i/icial parts of /he body:9021.3 1 -- Artificial joints 25% ..25% .. ,9021.39 -- Other...(42) in Chapter 91,-(i) in lieading No. 91.08, aner sub-heading No. 9108.20 and the enlries relating thereto, for theword "-Otlrer:" in column (3) and sub-heading Nos. 9108.91 and 9108.99 and the entries relatingtl~creto, the following subheading and entries shall be substituted, namely:-"9'108~90 - Other25%11... ,(ii) in hcading No. 91.12, for sub-heading Nos. 9112.10 and 91 12.80 and the entries relatingthercto, the following sub-hending and entries shall be substituted, namely:-"91 12.20 - Cases35%9)... ,(43) in Chapter 93,-(i) for lieading No.93.01 md the entries relating thereto, the following heading, sub-headings andentries shall be substituted, nm1ely:-" 93.01 MILITARY WEAPONS, OTllER TflANREVOLVERS, PISTOLS AND T11E ARMSOF IlEADlNG 93.07- Artillery ltrupons (for exatr~ple, guns, ho~ritzersand mortars):9301.1 1 -- Self-propelled 35% ..9301.19 -- Other 35% ..9301.20 - Rocket launcl~ers; Ilame-throwers; grenadelaunchers; torpedo tubes and sin~ilar projectors 35% ..9301.90 - Other 35%91... ,(ii) in heading No. 93.05, for sub-heading No. 9305.90 and the entries relating thereto, thefollowing sub-headings and efttries shall be substituted, namely:-" - Olher:9305.9 19305.99-- Of military weapons of heading 93.01-- Other35%35%..19... ,

01: 200 1 ] Finance IS9- - ----. -llcading Sub-heading Description of article Rate of dulyStandardPreferentialAreas(44) in Chapter 95, for heading No. 95.08 and the entries relating thereto, Ule following heading,sub-headings and entries shall be substituted, namely:-"95.08 ROUNDABOUTS, SWINGS, SHOOTINGGALLERlES AND OTHER I.'AIRGROUNDAMUSEMENTS; TRAVELLING CIRCUSESAND TRAVELLING MENAGERIES; TRAVELLINGTHEATRES9508.10 - Travelling circuses and travelling menageries 35%9508.90 - Other 35% .. .

Finance [ACJ 14kleadi~ig No. Sub-heading No. Description of goods Rate ofduty5207.31 -- Dleached woven fabrics 16%5207.32 -- Dyed woven fabrics 16%5207.33 -- Printed woven fabrics 16%5207.39 -- Other woven fabrics 16%";(ii) for sub-heading Nos. 5208.10, 5208.21, 5208.22. 5208.23 and 5208.29 and the entries relatingthereto, the following shall be substituted, namely:-Denim fabrics, whether or not processed . 16V0Other fabrics, not subjected to any process 16%Otlrer fabrics srrbjected to tlre process of bleaclring,nrercerising, dyeing, prirrting, rvater-proojing, orgarrdieprocessirrg or any oll~er process or any one or moreof tlrese processes:llleached woven fabrics 16%Dyed woven fabrics 16%Printed woven fabrics 16%Other woven fabrics 16%":

01: 200 1 ] ITitlptlce I A3THE FIFTH SCIIEDULE[See section 1 34(b)]PART IIn tlie Second Schedule to tlie Central Excise Tariff Act, io sub-heading Nos. 2106.00,2108.10,2201.20,2202.20,2401.90,2404.50,2404.99,25~2.21,2502.30,2502.40,2502.50,~~2.90,4301.00~8703.90,8704.90,8706.39,8706.49,89Q3.00,8907.00,9302.00,9303.00,9304.00,9305.00,9306.00 atid 9307,00, for the entry in column (4) occurring against each of tlieni, tlie entry" 16W shall be substituted.PART 11Ileading No. Sob-Ileading No. Description of goods Rate of specialduty of excise(1) (2) (3) (4)In the Seco~ld Schedule to thc Cenlral Excise TarilF Act,-(I) in heading No. 24.04, for sub-heading No. 2404.40 and tlie entries relating thereto, thefollowing sliall be substituted, namely:-"9 Chewing tobacco arrd preparations containingclrel~irtg tobacco; pan masala contaitring tobacco:24G4.4i -- Clicwing tobacco and preparations containing 16%chewing tobacco2404.49 -- Pan nlasala contaihing tohacco 16% ";(2) heading No. 57.02, sub-heading No. 5702.19 and the entries relating thereto sllall beomitted;(3) heading No. 57.03, sub-heading No. 5703.90 and the entries relating thereto shall beoniitted;(4) Ileading No. 59.04, sub-heading Nos. 5904.10, 5904.91 and 5904.92 and the entriesrelating tllereto shall be omitted;(5) heading No. 59.05, sub-heading No. 5905.00 and the entries relating thereto shall beoniitted;(6) heading No. 59.07, sub-heading No. 5907.90 and the entries relating thereto shall beomitted;(7) heading No. 69.05, sub-heading No. 6905.10 and the entries relating thereto shall beomitted;(8) heading No. 69.06, sub-heading No. 6906.10 and the entries retating tllereto shall benniitted;(9) heading No. 87.1 1, sub-heading Nos. 871 1.20 and 871 1.90 and the entries relatingthereto sllall he oniitted; and .(10) headinp. Nn, 94 04. sub-Ileading No. 9404.00 and the entries relating thereto shall beo~nitted.

PART jIn the First Schedule to the Centtal Excise Tariff Act,-(I) inChapter21, for NOTE3, the following NOTE shall be substituted, namely:-'3. In thischapter, "Pan masala" means any preparation containing betelnutsan4 any one or more of the following ingredients, namely:-(i) lime; and(ii) kanha (catechu),but not tobacco, whether or not containing any other ingredients, such as cardamom,copra and menthol.';(2) in Chapter 24, after NOTE 5, the following NOTE shall be inserted, namely:-'6. In this Chapter, "Ban masala containing tobacco", commonly known as'gutkha' or by any other name, means any preparation containing betel-nuts andtobacco and any one or more of the following ingredients, namely:-(i) lime; and(ii) kattha (catechu),whether or not containing any other ingredients, such as cardamom, copra andmenthol.';I(i) after NOTE 9, the following NOTE shall be inserted, namely:-' 10. In relation to natural gas falling under heading No. 27.1 1, the processof compression of natural gas (even if it does not involve liquefaction), for thepurpose ofmarketing it as Compressed Natural Gas (CNG), for use as a fuel or forany otlier purpose, shall amount to "manufacture"!;(ii) in sub-heading No. 27 1 1.21, for the entry in column (4). the entry "16Wshall be substituted;(4) In Chapter 34, in sub-heading No. 3406.10, for the entry in column (41, the entry"1 6 % shall be substituted;(5) in Chapter 48, in sub-heading No. 48 19.12, for the entry in column (4), the entry" 16%" shall be substituted;(6) in Cllapter 52, after NOTE 3, the following NOTE sllall be inserted, namely:- ,'4. For the purposes of thls Chapter, "denim" means fabrics of yams of differentcoln:~rs. of 3-thread nr4-thread twill, including broken twill, warp faced, the warp yamsof which are of one and the same eolour and the weft yams of which are unbleached,bleached, dyed grey or coloured a lighter shade of the colour ofthe warp yams.' ;(7) in Chapter 62,-III(I) after NOTE 2, the following NOTES shall be inserted, namely:-%'3. In relation to a product of this Chapter, "brand name" means a brandname, whether registered or not, that is to say, a name or a mark, such as asymbol, monogram, label, signature or invented word or any writing which is

'used in relalion 10 a ~)roduct, for the purposes of indicatitig, or so as to indicate,a connection in the course of trade beeween the product and some person usingsuch name or mark with or without my indication of tlie identity of that person.4. In relatioti to a product ofthis Chapter, aflixing a brand name on theproduct, labelling or relabelling of itscontainers and repacking fiom bulk packsto retail packs or the adoption of any other treatment to render the productmarketable to tlie consumer, shall amount to "manufgeture".';(ii) in sub-heading Nos. 620 1 .OO and 6202.00, for the entry in column (4) occumingagainst each of them, the entry "16%" shall be substituted;(8) in Chapler 64, in sub-heading No. 6401.12, for the entry in column (4), tlie entry" 16%" sliall be substituted;(9) in Cliapter 7 1, in sub-heading No. 7 101 50, for the entry in colutnn (4), the entry" 16%" shall be substituted;- (10) in Chapter 85, in sub-heading No. 8539.10, for tlie etitry in column (4), the entry" 16% shall be substituted;5(I I) in Ciiapter 87,-(0 for NOTE 3, the foHowing NOTE shall be substituted, namely:-'3. For the purposes of this Chapter, building a body or fabrication ormounting or fitting of structures or equipment on the cliassis falling underheading No. 87.06 shall amount to "nianuhcture" of a motor vehicle.';(ii) in heading No. 87.07, in sub-heading No. 8707.00, for the entry in column (3),the following shall be substituted, namely:-"I~ODIES(INCLUDINGCABS), FOR THE MOTOR VEHICLES OFHEADING NOS. 87.0 1 TO 87.05";(12) in Chapter 90, in sub-heading No. 9004.90, for the entry in column (4), the entry" 16% shall be substituted;(13) in C,hapter 96, in sub-heading No. 9603.00, for the entry in column (4), the entry"16%" shall be substituted.-PART IIL leading Nu. Sub-heading No. Description of goods Rate ofdutyI-(1) ' (2) (3) (4)In the First Schedule to the Central Exclse TarifT Act,-(I) in Chaptcr 24, for sub-heading No. 2404.40' and the entries relating thereto, the following shall besubsqtuted. ~lamely:-" - C/te,ring tobacco and preparations containing chewing2404.4 1tobacco; pan masala containing #obocco:-- Chewink tobacco and preparations containing 16%chewing tobacco2404.49 \-- Pan masala containing tobacco . 16% "; ,(2) in Chapter 52,-(i) for sub-heading Nos. 5207.10, 5207.21, 5207.22, 5207.23 and 5207.29 and the entries relatingthereto, the following shall be substilued, namely:-"5207.10 - Denim fabrics, whether or not processed 16%5207.20 - Other fabrics, not subjected to any process 16%- Other fabrics srrbjected to /Ire process o/ bleaclrlng.mercer~sing, dyelng, printing. water-proojing orgondleprocessing or any otlrer process or atry one or moreof Iltese processes:'

I66 -' Firtarlce [ACT 1411I'n1E EIGHTH SCHEDULE[See sectiol~ 115 (I)]SI. Notification No. Amendment Date of effectNo. and date of amendment-(1) (2) (3) (4)I. G.S.R.465(E), dated (i) In the said notification, after 3rd May, 1990.the 3rd May, 1990 condition (ii) and before the &planation, theI(I 69190-CUSTOMS, following condition shall be inserted,dated the 3rd May. namely,- ) IIYYO)"(iii) where the lice~~si~~g authoritygrants an extension of the period forIfulfilment of export obligation in terms of, !a~id subject to satisfaction of such conditions ~ Ias may be specified in a Public Notice of the 1IGovernment of India in the Ministry of 1ICommerce in this regard, the said period offulfilment of export obligation may beextended, but shall in no case be extendedbeyond the 3 1st March, 2002.".2. G.S.R. 423(E), dated (i) In the said notification. after 20th April, 1992.the 20th April, 1992 condition (iii), the following condition shall' (160192-CUSTOMS, be inserted, namely,--idated the 20th April,."(iv) where the licensing authoritygrants an extension of the period forfulfilment of export obligation orregularisation of shortfall in export obligation, not exceeding 5% of such export obligation,in terms of, and subject to satisfaction ofsuch conditions as may be specified in a PublicNotice of the Government of lndia in theMinistry of Commerce in this regard, the saidperiod of fulfilment of export obligation maybe extetended, but shall in no case be extendedbeyond the 3 1st March, 2002, and the said.short fall in export obligation condoned bythe Assistant Com~nissioner of Customs orthe Deputy Co~nmissioner of Customs, asIthe case may be.".1992) I !Ii3. G.S.R. 946(E), dated (i) In the said notification, after 28thDecember.the 28th December, condition (iv), the following condition shall 1992./1992 (307192-CUS- be inserted, namely,-TOMS, dated the"(v) where the licensing autl~ority28th December, grants an extension of the period for1992) fulfilment of export obligation orregularisation of shortfall in export obligationnot exceeding 5% of such export obligation,in terms ~ f and , subject to satisfaction ofSIIC~ cqnditio~~s as may be specilied in a PublicNotice of the Government of lndia in theMinistry of Commerce in this regard, the said1 1 Iperiod of fulfilme~~t of export obligation maybe extended, but shall in no case be extendedbeyond the 31st March, 2002, and the saidshort fall in export obligation condoned bythe Assistant Commissioner of Customs otthe Deputy Co~nmissioner of Customs, asthe case may be.". , ,IIIIiI1!II,II1 i

OF 200 1 ] Fitrance 167SI Nolificelion No Amendment Date of emctNo. and dale of amendment(1) (2) (3) (4)4. G.S.R. 417(E), dated (i) In the said notification, after 14th May, 1993.the 14111 May, 1993 condition (iii) and bcfore the Explonofion,(I 22193-CIJSTOMS, thc following condition shall be inserted,dated (lie 14th May, ~iarhcly,-1993)"(iv) where the licensing authoritygrants an extension of the period for.Tulfil~nent of export obligation orregularisation of shortfall in expori obligationnot exceeding 5% of such export obligation,in terms oc.aiid subject to satisfaction ofsuch conditions as may be specified in aI'ublic Notice of the Governnient of India intlie Ministry of Commerce in this regard, thesaid period of fulfilment of export obligationmay be extended, but shall in no case beextended beyond the 3 1 st March, 2002, andthe said short fall in export obligationcondoned by the Assistant Commissioner ofCustoms or the Deputy Commissioner ofCustoms, as the ease may be.".

THE APPIIOI'IIIATION (No. 2) AC'I', 200 1No. 1 5 01: 200 11 I I 111 M(ly, 200 I .IAll Act lo a~1111orisc paylncnt atid ;~ppsoprialio~i ofcc~lain sul~is f1.0111 and out of IlicConsolidarcci Furid of Intlio for tlic scsviccs of tlic Sirla~icial year 2001 -2002.SIi~rlitle.Issue of Ic callctl 111c Apl>rol)ri:~~io~~ (No. 2) Acl, 2001.2. I;rotl~ atld out of tllc Co~solidi~IcrI I;u~~tl of llltlia 111c1c tllny IIC p;~itl and ;~l>l>licrlsut~~s 1101 cxcccdit~p Illosc s~)cciIiccI ill COILIIIIII 1 of IIIC Sclicrlulc i\t~lot~t~li~~gill tllc ;lggtcg;~tclinclusivc ol lllc sut~ii s[>cqificd in colu~ne 3 of lllc Scl~ctlulc lo lllc Alq>roprialio~l (Votc ot~Accoun~) Act, 2001 ] to lllc SIIIII 01 six lilkl~~ II~IICIY.%IIC OIU~IS;III(/ ~ V l~lttldtcdC;l11(1 eightyfivccrorcs ;lnd thirty-onc lakh rul>ccs lowards clclrayit~g lllc scvcral c11;1rgcs wl~ich willcotnc in coursc of paytnctlt doting thc fitla~~cial ycilr 2001-2002 in rcspcct of tl~c scrviccsspccificd in colutnn 2 of Illc Scl~cdulc.3. 'l'hc sut~ls authoriscd lo hc paid and apl)licrl fro111 ilnd out of tllc ConsolidnlcdFund of 111(lii1 by this Act sllall I>c appropriated for tl~c scrvices atlrl pury,oses cxprcsscd intllc Scl~cdulc in rclation to Ihc said ycar.4. ltcfercnces to Ministries or DcparItl~cnts in thc Schctlulc arcto such Mil!istrcies orDelxirtnlcnts as cxistitlg in~mcdiatcly I,cforc 20l11 Fcchruary, 2001 and sllalt, on or after thatdatc, be conslrucd as rcfere~lccs to t11c appropriate Minis11 ics or Dcpartnlctlts as rcconstjtl~tcdfrom timc to tinlc.\ 08< .

No.ofVolc-I)cy)i~llnic~~t 01 Pcrtiliscrs . . . . . .. . . Rcvcn~~c 50. I2.Oo.o(K)2.30.0().0005~,.s7.~X).Ow5 1,69.OO.~K)OMinistry ol' Civil Avialion . 2 19.37,~X1.000Ilcfcllce l'cnsio~ls . . . .DcfcnccO~tl~ii~~~ccI~iic~orics. . . . . . . . Rcvcnuc85 1.80.00.0009 15,38,00,000Ctt~~c;at~.-lrtfcrc.~~I'tr~r~tcrt~.r . . . . . . . RcvcnucDcl)atltnctit ot Bxl)ct~tlilr~rc . . . . . .

164 Fininauce [ACT I4Act,-'I'tlE SIXTl I SCI iEDULE(See section 135)PART IIn the First schedule to the Additional Duties of Excise (

'1'1 16 SEVEN11 I SCI IEDULE(See sectio~i 136)I. I11 this Scliedule, "headiog", "sub-lieading" and "Chapter" mean respectively aIleading, sub-lieading and Chapter in tlie First Schedule to tlie Central Excise Tariff Act.2. The rules for the interpretation of the First Schedule to tlie Ce~itral Excise Tariff Act,tlie Section and Chapter Notes and the General Explanatory Notes of the First Schedule shallapply to tlie interpretation of this Schedule.lleading Sub-heading [)escription of Goods Rate of dutyNoNo.(1) (2) (3) , (4)2 1.06 2 106.00 Pan masala 23%24 03 2403.1 1 -- Other than filter cigarettes, o l lengthnot exceeding 60 millimetres2403.12 -- Otller than filter cigarettes, of lengthexceeding 60 millimetres but 1101 exceeding70 ~iiillimetres2403.13 -- 1:ilter cigarettes ollength (including thelength of the filter, the length of filterbeing I I nllllimetres or its actual length,wllichever is more) not exceeding70 rnillimetres2403.14 -- Filter cigarettes of length (ir~cluding thelength of the filter, the le~lgtli of filterbeitlg I I millitnelres or its actual length,whichever is more) exceeding 70tnillinletres but not exceeding '' 75 rnillimetres2403.15 -- Filter cigarettes of length (including thelengtl~ of il~e filter, the length of filterbeing I I millimetres or its actual length,wllicl~ever is more) exceeding 75millimetres bllt not exceeding85 millimetres2403.19 -- Other2403.20 - Cigarettes oltobacco substitutes24.04 2404.10 - Smoking mixtures for pipes and cigarettes2404.3 1 -- Other tllan paper rolled biris, manufacturedwithout the aid of machines2405.39 -- Otl~cr2404.4 1 -- Chewing tobacco and preparationscontaining chewing tobacco2404.49 -- Ivan rnasala containing tobacco2404.50 - SnufT of tobacco and preparationscontail~ing snufTof tobacco in any proportion2404.99 -- OtherRs. 20 per thousandRs. 60 per thousandRs. 90 per thousandRs. 145 per tllousandRs. 190 per tl~ousandRs. 235 per thousandRs. 150 per tllollsand45%Re. 1 .OO per thousand

1 70A1~7twn'ariori (hb. 2) [ACT 15404 142434445464748495051525.354/55575859ilotnoecil~atlly . . . . . . . . . . . . Reve~tueI)el)a~l~l~et~~Capitalof P;ltnily Welfare . . . . . . . RevenueCapitalMinislr? of tlonic Aflairs . . . . . . . . RevenueCapitalCabinel . , , . . . . . . . . . . . RevenuepoliceCapital. . . . . . . . . . . . . . Heyet~ueOll~er 1Cxpc11dil1lre of llle Millis11 y of. Capilalliolllc Afhils . . . . , . . . . . . . RevetlucCapital. . . Kcvenue'rrarlsfcrs to Ulliol~ territory Goverlln~e~~lsCapi~alUe&r(tnell~ of l?le,~rtl~ary IZducaliol, and Liler:~cy . RevenueDcparllne~ll of Secondary Educatio~~ andHigller Edtlcalion . . . . . . . . . . . Revcr~ueCapitalDepnrtl)lellt of Women anrl Child Development . . RevenueCapitalDepartinel11 of Public Enterprises . . . HevenueDeparltiieilt of IIeavy Industry . . . . . . . RevenueCapitalMillislry 01 Itiforn~aliort and Broadystil~g . ' . . yevenueCapit elMillistry of Infotinntio~~ I'echi~ology . . . . . RevenueCapitalMirlislly ~f Lah~ur . . . . . . . . . . Keve~lueCal~italJtlstice ,. . . . . . , . . . . RevenueCapital~leclih~C~~~11~lissiol1 . . . . . . . . RevenueCllnfic;~o.-S~~l>rerne Courl of India . . . . . RevenueUey~attn~et)l r,r Cotrlpany Affairs. . . . . . RevenueCapitalMinistry of Mines . . . . . . . . . . Ileve111~:CapitalMinistry 01 Nail-Corivei~tior~al Energy Sources . . RevenueCapital158,56.00,0007,00,00,0004787,33,00,000174,95.00,000704.79.00.00028,15,00,000165,86.00,0009.37,00.00085Y0.7S.00,000798,53.00,000624.34.00.00023 1,93,00.000495,50.00.000352,50,00.000400X,70,00.00044 14.71,00~0002,00,000,1704,60,00,00040.00,OOo10,86.00,000166,16.00,000492,39,00,0001290.25,00,000181 .81.00,000348.60.00.000105,60,00,00011 25,h0,00.0006,29,00.000430.14.00.OOO4,80,00,00010,73~00~000. .45.25.00.0001.00,00,00041 9.73,00,00015 1,13,00.000420.12.00,OOO167,45,00,000. ..6.00,OOO..5,OO. 000..92.00.0(10516,70,00,0002,OO. (10012.21.04(M0. .. .. .. .. .. .. .. .. .. .5,00,000. ... ,. .2,00,000,.. .. .. .29,45,00,~0. .. .IC1.00.000. .. .. .383,40.00,0007.00,00.0004787,33,00,000174.95.00,OOO704.85.00.00028,15,00,000165.91 ,OO,OOO9.37,oo,M)o8591.67,OO.OOO1.31 5,23,00,000624.36.00.000244,14,00,000495.50,00,000352,50,00,0004008,70,00,0004414.71.00,OOO2.0b.0001704.60.00,OOO40.00.00010,86,00.000 .166.46,00,000492,39,00.0001290.30,00,00018 1.8 1 ,OO,OOO348,60,00,000105,6O,O&QOO1 125,62.00,0006,29,00.000430,14,00,0004,80,00,00010,73,00,00029,45,00,00045,25,00,0001,00,00,0004 19,83,00,000151,13.00,000420,12,00,000167,45,00,000

OF 200 I]Al)l)rol)riclrio~t (Nu. 2) 17 1No.ofVvteServices and purposesMinistry of Parlian~cntary Afrairs . . . . . . Rcvenr~eMinistry of Pcrsorlncl, Public Gricvanccs andPe~~sions . . . . . . . . . . . . . Revct~rleMinistry of Pctrolruni and Natural Gas . . .Ministry of Planni~~g . . . . . . . . . .Ministry of Power . . . . . . . . . .Departtncnt of Rulql Development . . . . .Department of Lantl Resources . . . . . .Dcl~arttnent or Drinking Waler Sr~pply . . .Depa~tincrlt of Science and Tecllnology . . .CapitalRevenueRevenueCapilalRevenueCapitalRevenueCapitalRevenueRevctiueRevenucCapitalDel)arttnet~t of Scienctific and IndustrialI

THE U. P. SUGARCANE CESS (VALIDATION) REPEALACT, 200 1[3rd August, 200 1 .]AlrAct to repeal the U.P. Sugarcane Cess (Validation)Act, 196 1 .BE it enacted by Parlia~net~t it] the FiRy-second Year of the Republic of India asfollows:-1. 'rhisAct may be called the U.1: Sugarcane Cess (Validation) RepealAct, 2001.Repeal 01 Act4 of 1961.2. The U. P. Sugarcane Cess (Validation)Act, 1961 is hereby repealed.

THE POST-GRADUATE INSTlTUTE OF MEDICAL EDUCATION ANDRESEARCH, CIIANDIGARI-I (AMENDMENT) ACT, 200 1No. 18 OF 2001[3rd A ugwt, 200 1 .]An Act further to amend the Post-Graduate Institute of Medical Educationand Research, Chandigarh Act, 1966.BE it ellacted by Parliallient in [he Fitly-scco~~d Year of the Republic or India asfollows:-1. Tl~is Act may be called the Post-Graduate lnstitute of Medical Education and S ~ O/.Research, Chandigarh Act, 200 1.2. 111 tlie Post-Graduate Institute of Medical Educatiol~ and Rescarcll, Cl~andigarh Act, Amendment1966, in section 6, io sub-section (2), alter the words "as soon as he", the words "becomes of Section 6a Minister or Millister of Slate or Deputy Minister, or the Speaker or the Deputy Speaker ofy;tl.tthe Ilouse of the People, or the Deputy Cliainnali of tllc Council of States, or" sl~all beinserted.

THE INDUSTRIAL DISPUTES (BANKING COMPANIES) DECISION(REPEAL) ACT, 200 1No. 19 OF 2001[3rd August, 200 1 .]Short title.An Act to repeal the Irldustrial Disputes (Banking Companies)Pecision Act, 1955.BE it enacted by Parliament in the Fifty-second Year of the Republic of India asfollows:-I. This Act may be called the Industrial Disputes (Banking Companies) Decision(Repeal) Act, 200 1.\.Repeal of Act 2. The Industrial Disputes (Banking Companies) Decision Act, 1955 is liereby41 of 19s5. repealed.

THE BANKING COMPANIES (LEGAL PRACTITIONERS' CLIENTS'ACCOUNTS) REPEALACT, 2001iNo. 20 OF 200 1[26 t11 August, 200 1 .]8An Act to repeal the Banking Companies (Legal Practitioners' Clients'Accounts) Act, 1949.BE it enacted by Parliament in the Fifty-second Year of tlie Republic of India asfollows:- ,I1. This Act may be called the Banking Companies (Legal Practitioners' Clients' Short title.Accounts) Repcal Act, 200 1.I2. The Banking Companies (Legal Practitioners' Clients' Accounts) Act, 1949 is hereby Repeal of Actrepealed.46 of 1949.IIII

THE ELECTRICITY REGULATORY COMMlSSlONS(AMENDMEN'I') nc:.r, 200 INo. 2 1 OP 200,l,411 Act to amend the Electricity Regulatory Conuiiissioils Act, 1998.Shall title.Atnentl~neatof section 2.138 it enacted by Parlian~ent in thc Finy-scccbr~d Year of the Republic of India asfollows:-1. 'Illis Act may be called Ble Elcctricity Regulatory Cornrnissions (Amendment)Act, 200 1.2. In thc Electricity Rcgulato~y Co~~~~nissio~~s Act, 1998 (hereinafier referred to asthe principal Act), in sectio~~ 2,-(a) in clausc (c), for the words "or the State Commission", the words "or theState Co~n~nission or the Joint Electricity Regulatory Commission" sl~all besubstituted;(b):after clause (e), tl~c following clausc shall be inserted, namely:-'(ea) "Joint Electricity Regulatory Conlrnission*.'rneans the Joint ElectricityRegulatory Cornn~ission constituted undcr scction 21 A;'.

3. After ('lial>ler IV of thc p~ il~cipnl Act, Ilie followirlg Cllaptcr sliall be iliserted,n c ~11a11icly:lll~"tlofli'rChaplcrIVA21 A. (1) Notwitlistanding anything contained in this Act. an agrecllletit may co~~~ti~~ltioll~~fbe entered into- -Join1 StaleCo~li~ntssion((1) by two or Inore State Governlner~ts,. (b) by tlic Central Govcrnnient (in respect of one or niore Unio~i territories)ant1 one OK liiore Slate Goveni~iic~ils,to be ill force for such period and to be si~bjecto renewal for such fulllier period, ifany. as niay be specified in the agreenient to provide for the constitution of a JointI~lcctricity licgulatory Co~nniission,-(i) in a case referred to in clause (a), f61. all the participating States; and(/;).in a case referred to in clause (b), for.the participatilig U~lioti territoryor IJni~ji territories and the State or States.(2) l'l~e Joir~t r3ectricity liegulatory Coni~iiissio~i sliall consist of one Memberfio~ii each oftlie pairticipating States a11d Unioti territories alld tlie Chairperson sliallbe appointed fro111 ariiotigst tlie Members by consetisus, failing wliicli by rotation.(3) An agreelncnt uridcr sub-section (I) shall contain proviSions as to the tianieof tlie Joint 1:lectricity Regulatory Coriin~ission. tlle nlanner in whicli tlie pa~ticipatitigStatcs !nay be associated in thc selectiol! of tl~e Chairperson phd Meliibers of tlieJoint I~led,tricity Regulatory Co~irniission, nianner of appoint~iicnt of Chairpersonar~d Mer~ibers by conscosus, failing which by rotation, places at wliicli the Co~nniissionsliall sit, al)portlonnietlt among tlic participating States of tlie expe~iditure it1co~~ncction witli tlie Joint 1;lectricity Regulatory Co~iiniission and niay also contains!lcIi otl~e~ supplemental, incideotal ant1 consequential provisions not incolisiste~itwith tliis Act as niay he deenied liecessary or expedient for giving effect to theagreelnelit21B. NotwlthstanCling anything contain'ed in this Act, where any Joint13lect1icity Regulatory Corn~nission is co~istituted under section 2 1 A ,L(a) tlie Government ofthe State for wliich tlie Joint Electricity RegulatoryCommission is constituted sliall be conipetent to give any direction under tliisAct orily in cases where such direction relates to a niatter within tlie exclusiveterritorial jurisdictio~i of the State;(b) tlie Central Govern~rient alone shall be colnpetent to give any directionunder tliis Act \~liele such directio~i relates to a niatter within tlie territorialjurisdiction of two 01 more States or pertains to a lJnion territory if tlieparticipating Govcrn~nents fail to reach an agreement or the participatirigSlates or niajorily of tlielii request tlie Ce~itral Gover~i~ile~it to issue suchdirections.".4. In scction 29 of the principal Act, ih sub-sectio~~(l), tlie following proviso shall beinserted, ~ia~iicly:+-"Provided that ia Statcs or Union territories where Joilrt Electricity liegulatoryCo!iiniissiori has been co~istituted, sucli Joint Electricity Regulatory Comniissioti slialldcler-~iiirie different tariff for cacli of tlie participating States or Utiio~l territories.".Specialpn~visionrelatilip. logiving ofJirdcliol~s.Anlend~~lct~l ofsection 29.

Appropriation (No. 2)[ACT 15 OF~OOIIServices and purposesCIIARGED.~~~~; Ifo~rscho/d ~~rdA!fc~wnnce.v tfrlte Preside111 . . . . . . . . . .. . Revenue45.65,OO.OOO

TI-IE VACCINATION (REPEAL) ACT, 200 1No. 16 01:200P[3rd A ugust, 200 1 .]AnAct to repeal theVacciriatio~lAct, 1880.He it enactetl by Parlialpcnt ie the Fifty-second Year of the Republic of llldia asfollo\vs:--1. 'This Act lnay be called the Vaccitlation (Repeal)Act, 200 1. Short title.2. l'hc Vacci~~alio~l Act, 1880 is liereby repeAd.Repeal of Act13 of 1880.

THE JUDICIAL ADMlNlSTRATION LAWS (REPEAL)ACT, 2001INo. 22 or: 2601I[29 tli August, 200 1 .]An Act to repeal the Civil Courts Amins Act, 1856 and certain otherenactments.BE it ellacted by Parliament in the Filly-second Year of the Republic of India asfollows:--short title. 1. 'This Act may be called the Judicial Administratio~r Laws (Repeal) Act, 2001.Repeal.2. The enactments specified in the Schedule are hereby repealed.I

'l'IH< SCHEDULE(Scc se~tion 2)I{BPI!AL 01: ENACI MI:N I s-- ------- --Ycar No. Subjccl 01. sllolt titleI856 12 'I'lif: (livil Coill ts An~ilrs Act, 1856.i 23 'I'llc Iloll~bay i ligll Collll(L,cltcrs l'alcl~l) Acl, 1866.IMh 25 Thc U~~cl;~i~nc.tl 1)cposits Act, 1806.1807 16 'I'llc Aclillg JII~~CSAct, 1867.I869 I J 'l'lle Roccr1t11.e of llle I ligl~ Col111 for Ulti~r I'radesl~.1870 5 'flic ll~lclai~~ied Dcposils Acl, 1870.1877 4 I'llc rrcsitlcncy Magisllalcs (Coul I-Sees) Acl, 1x77.1919 9 'Tlic I'ut~jnb Cow Is (Supplelnc~ili~ig) Act, 1919.1907 75 Tllc 1:edcral Coult Acl, 1937.I'M8 I 'I'lic 1:cdcral Coi~~l(IJnlal pcr~iclil ofJill istliclior~) Act, 19471949 Co~~stilucnl 'fhe Aboliliol~ of 1'1 ivy Collllcil Jte isdicliori Acl, 1949.AssclllblyAcl V19') Rajasthan 'I'llc It; jaslhan 1 ligh C~III f Or dill;llicc, 1949.Orrl. XV1950 15 -l'lle Jutlicial Colnlnissiol~cr's Corlrls (Ilcclaralio~~ as 1Iigl1 Courls)Act, 1950.1052 72 'I'llc Mysolr tligl~ Col11 I (Bxlc~ision of J~~ristliclioll to Cool g) Act,1952.I950 4 I 'I'he M;III~~~I~ Cou1.1-fccs (An~c~idn~cnl and Val idaf ion) Act, 1953.I 964 I6 'Thc GOB, Daman al~tl Dit~ Judicial Con~n~issio~ier's Court(I~eclalation as Iligl~ Court) Act, 1964.

TIIG WAKElIOUSlNCi CORI'ORATIONS (AMENDMENT)ACT, 2001No. 23 OF 200 1129111 August, 200 1. ]An Act iji~illcr to ~III;CII~ the wa~cl~ousiag Corporations Act, 1962.111: it cyaqtotl by J';u-liarnelil ill ~lic Filty-secolid Year ol' the Rcpul)iic ol India asrO~~ol~s:---SIIOII title and I. (I)'l'[lis hcl {)lay hc t:;~llctl thc Warehousing Corl~)raliolls (AIIICII~IIICII~)~~~,2001.Anlend t ~~er~tof section I :.2. 111 scct(on I 1 o[ Illc Warcllousir~g C~)ll)oralio)ts Acl, 1962 (11clsinallcr ~eferred lo asIIIC pti~)~-ij):)l At.!), -((I) it\ clnuscl(~), i~flcr t11c wolds "in Illdin", rl~c words "or abroad" sllall beirsertctl;(/I) in t'I:lusc (p), ll~c word "and" occnring at the cnd sl~all bc omitrcd;(c):~ftcrcl;tusc (e), tl~c following cl:luses sllnll be insellcd, 1la11lc1y:-''(~(1) cI)Icr i1110, will1 Il~c ~)rcvious al)l)roval of tl~c Ccl~lral Govcrnlnent,joint vcl~lilrcs with ally co~poralion esta0lislicd by or under any Central Act orany State Act or wit11 ally company I'or~i~cd and rcgistcrcd under tlie ColnpaniesAct, 1956 includittg fo~cigii coniparly or tl~rough its sutjsidiary coliipanies, forcatlying out the 13ull)oses of tliis Act.I 19~6,IZ,r~;~rrrtrtiorl.--I~o~ IIIC purpclscs of tllis clause, Ihe exl)rcssio~~ "forcig~ico11llx111y sl~all tiavc he mcnning assignctl to il ilrrdcr clause (254) orscction2 r ~ tllc f Incottic-tax Act, 1961 ;4.3 of I961

3. In scctioli 20 or tlie prilicipal Act,--(0) it1 sub-section (I), it1 clause (c), for tlie words "witli the previous approvalof', thc words "under i~iti~~iation to" sliall be substituted;(h) in sub-section (Z), lor the words "with tlie previous approval of', the wolds"under intimation to" shall be substituted.4. In sectioti 21 ol the prit~cipal Act, it1 clause (v), tlie words"tlieCentral WarehousingCorl~oration or" sliall be omitted.5. 111 section 22 of' tbe principal Act, in sub-section (I), lor tlie words "with the~~rcviot~s approv;ll of', t1ie.words "under intimation to" shall he substituted.6. In sectioli 24 of the prilicipal Act,-(a) in clause (a), lor the words "witli the previous approval of', the words "alterconsultation with" sliall be subst~luted;(h) in clause (d), the word "and" occurring at tlie elid shall be omittcd:(c) alter clause (4, tlic following clause sliall be inserted, naniely:-"(do) enter into, witli the previous approval of Ilie,State Goverlilnent,joit~t ventures witti tlic Central Warehousi~ig Corporation; arid".Anlendmen1 ofsection 20.

THE INDIAN RAILWAY CObll'ANIBS (REPEAL)ACT, 2001' INo. 24 or; 200 1[29th August, 200 1 .]Slitr~t lille.Arl Act to repeal the Indiaii Ihiilway Coinpn~iies Act, 1895.L ~ E it cr~actcd by I'arliamcnt irt tl~c i7iny-sccoad Ycar of the Republic of India asfoIlo\vs:--1. 'l'l~is Act may bc callcd tlic l~lrlia~i lcnilway Co~npa~lics (Repeal) Act, 2001.II(clreal ofACI 10 of2. '1.11~ lticlia~l Itailway Compa~~ics Act, 1895 is l~ercby repcaletl.II

'1'1 IU IUILWAY COMPANIES (SU13SI'II'CI'I'ION 01; I'AR'I'II

THE IIYDERABAD EXPORT DUTIES (VALIDATION) 1REPEAL ACT, 200 1 -.--. . - I1No. 26 01: 200 1\ 4IAn Act to repeal the Iiyderabad Export Duties (Validation) Act, 1955.BE it enacted by Parliament in the Fifty-second Year of the Republic of India as.1I-0llows:-short title.Repeal of Act20 of 1955.1. 'This Act 11lay be called the Hyderabad Export Duties (Validation) RepealAct, 2001.2. The Nyderabad Export Duties (Validatioa) Act, 1955 is her.cby repealed.

THE FOOG CORPORATIONS (AMENDMENT)ACT, 200 1No. 27 or; 200 1AIY Act further to amend the Food Corporations Act, 1964.BE it erlacted by Parliament in the Fitly-second Year of the Republic of India asfollows:-1. (I) This Act may be called the Food Corporations (Amendment) Act, 2001. Short title and(2) 11 shall be deemed to have come into force on the 22nd day of May, 2001.commencement.Ord. 4 of200 i .2. lu section 27 of the Food Corporations Act, 1964 (hereinaner referred to as the Amendmentprincipal Act), in sub-section (I), for the proviso, the following yroviso shall be substituted, of sectionnamely:-"Provided that the amount borrowed by a Food Corporation under clausc (b)shall not at any time exceed ten tin~es the paid-up capital and the reserve fbnd estabiishedunder section 33.".27 of Act37 of 1964.3. (I) The Food Corporations (Amendmeot) Ordinance, 200 1, is hereby repealed. Repeal tlndsaving.(2) Notwithstanding suck repeal, anything done or any action taken under the principalAGI. as amended by the said Ordinance, shall bc deemed to have been doae or taken underthe principal Act, a~~annended by this Act.

THE INDIAN COLJNCIL OF WORLD AFFAIRS ACT, 200 1ARRANGEMENT OF SECTIONS1. Short title and commencement. .2. Declaration of the Indian Council of World Affairs as institution of nationalimportance.3. Definitions.4. Incorporation of the Council.5. Transfer of assets and liabilities of the existing Council to the Council.6. Obligation to transfer property or assets.7. Composition of the Council.8. Term of office and vacancies among members.9. Powers and functions of President.10. Powers and functions of Vice-Presidents.11. Allowances of members.12. Meetings of Council.13. Objects of Council.14. Governing Body and other committees of Council.15. Staff of Council.16. Functions of Council.17. Payment to Council.18. Fund of Council.19. Budget of Council.20. Accounts and audit.IIIIII21. Annual report. I22. Authentication of orders and instruments of Council., 23. Vacancy, etc., not to invalidate proceedings of the Council.24. Reports, returns and information.25. Power to make rules. I26. Power to make regulations.27. ~uies and regulations to be laid before Parliament.28. Power to remove difficulties.9 Repeal and saving.

THE INDIAN COUNCIL OF WORLD AFFAIRS ACT, 200 1No. 29 OF 200 1An Act to declare the Indian Council of World Affairs to be an institution ofnational importance and to provide for its incorporation and matters connectedthe~with.BE it enacted by Parliament in the Fifty-second Year ofthe Republic of India as follows:-1. (I) This Act may be called the Indian Council of World Affairs Act, 200 1. Short title andcommence-(2) Save as otherwise provided in this Act, it shall be deemed to have come into forcement,on the 1st day of September, 2000.2. Whereas the objects of the Indian Council of World Affairs, a society registeredunder the Societies Registration Act, 1860 are such as to make the institution one of nationalimportance, it is hereby declared that the institution, known as the Indian Council of WorldAffairs, is an institution of national importance.3. In this Act, unless the context otherwise requires,-(a) "appointed day" means the date of commencement of this Act;(6) "Chairperson" means the Chairperson of the Governing Body;(c) "Council" means the Indian Council of World Affairs incorporated undersection 4;(d) "Director-General" means the Director-General ofthe Council;(e) "existing Council" means the Indian Council of World Affairs, a societyregistered under the Societies Registration Act, 1860 and functioning as suchimmediately before the appointed day;V) "Fund" means the Fund of the Council referred to in section 18;Declarationof the IndianCouncil ofWorld Affalrs' as institutionof nationalimpoitance.Definitions.

lndian Council of World AffairsIncorporationof the Council.Transfer ofassets andliabilities ofthe existingCouncil to theCouncil.Obligation totransferproperty orassets.(g) "Governing Body" means the Governing Body of the Council;(h) "member" means a member of the Council and includes the President andVice- President;(i) "President" means the President at the Council;(j) "regulations" means the regulations made under this Act;(k) "rules" means the rules made under this Act;(I) "Vice-Presidents" means the Vice-Presidents of the Council.4. (1) The lndian Council of World Affairs is hereby constituted as a body corporateby the name of the lndian Council of World Affairs and as such body corporate it shall haveperpetual succession and a common seal with power, subject to the pr'ovisions of this ~ ct, toacquire, hold and dispose of property, both movable and immovable, and to contract andshall by that name sue and be sued.(2) The head office of the Council shall be at Delhi and the Council may, with theprevious approval of the Central Government, establish branches at other places in India.5. (I) On and from the appointed day,-(a) all properties and other assets vested in the existing Council immediatelybefore that day, shall vest in the Council;(6) all debts, obligations and liabilities incurred, all contracts entered into and allmatters and things engaged to be done by, with or for the existing council immediatelybefore that day for or in connection with the purposes of the existing Council, shall bedeemed to have been incurred, entered into and engaged to be done by, with or for theCouncil;(c) all sums of money due to the existing Council, immediately before that day,shall be deemed to be due to the council;(6) all suits and other legal proceedings instituted or which could have beeninstituted by or against the existing Council, immediately before that day, may becontinued or instituted by or against the Council; and(e) every employee holding any office under the existing Council immediatelybefore that day, shall, on that day, hold his office or service under the Council with thesame rights and privileges as to pension, gratuity and other matters as would havebeen admissible to him if there had,been no such vesting; and shall continue to do sounless and until his employment under the Council is duly terminated or until hisremuneration and other conditions of service are duly altered by the Council.(2),Notwithstanding anything contained in the Industrial Disputes Act, 1947 or in anyother law for the time being in force, the absorption of any employee by the Council in itsregular service under this section shall not entitle such employee to any compensationunder that Act or any other law and no such claim shall be entertained by any court, tribunalor other authority.6. (I) Every person having possession, custody or control of property forming part ofthe properties and other assets referred to in clause (a) of sub-section (I) of section 5 shalldeliver forthwith such property to the Director-General.(2) Any person incharge of the property and other assets of the existing Councilimmediately before the commencement of this Act shall, within ten days from that day,furnish to the Director-General a complete inventory of all properties and assets (includingparticulars of book debts and investments and belongings) immediately before thecommencement of this Act and also of all agreements entered into by the existing Council orany person on its behalf.

0~2001] Jndian Council of World Affairs 1937. (1) On and from the 1st day of September, 2001 and until the appointment of date Compositionunder sub-section (2), the Council shall consist of the following members, namely:-of the Council(a) the Vice-President of India, who shall be President, ex officio;(b) the Prime Minister of India;(c) the Speaker of the Lok Sabha;(6) the Leader of the House, Rajya Sabha;,(e) the Leader of the O~position, Lok Sabha;V) the Leader of the Opposition, Rajya Sabha.1(2) On and from such date as may be appointed by the Central Government by 'notification in the Official Gazette which shall not be later than three months from the date ofassent by the President of the Indian Council of World Affairs Bill, 2001, the Council shallconsist of the following members, namely:-(a) the Vice-President of India, who shall be the President, ex officio;(b) three Vice-Presidents as may be nominated by the Council;I1(c) a Director-General to be nominated by the Council; # ,(6) five members of the Lok Sabha to be nominated by the speaker of theLok Sabhaand three members of the Rajya Sabha to be nominated by the Chairman ofthe Rajya Sabha;(e) seven members, who are distinguished in the field ofdiplomacy, internationalaffairs, international law, Multilateral or United Nations affairs, security and disarmamentto be nominated by the Council;V) seven members, who are representatives (of which at least two shall be theVice-Chancellors) of Universities or research institutions ofhigher learning from'amongstexperts in the fields of history, economics and other social sciences to be nominatedby the Council;(g) Seven members, who are either media personalities or representatives oforganisations such as India International Centre, Centre f& Policy Research, IndianCouncil of Social Science Research, Institute of Defence Studies and Analyses, lndianCouncil of Cultural Relations, and interested in the work and objective$ ofthe Councilto be selected by the Governing Body of the Council;(h) five members who are representatives of Business or Chambers of Commerce,Federation of Indian Chambers of Commerce and Industry, Confederation of IndianIndustry, Associated Chambers of Commerce and Industry of India, Federation ofIndian Export Organisations to be nominated by the Governing Body of the Council;(i) three members from the Ministry of External Affairs, ex ofJicio [Foreignsecretary, Financial Advisor, and Dean (Foreign Service Institute)], to be nominatedby the Chairperson of the Governing Body;(j) five memebrs to be nominated by the Central Government to representrespectively the Ministries ofthe Central Government dealing with Education, Culture,Urban Development, Science and Technology and Defence, ex officio.II(3) It is hereby declared that theoffice of the member of the Council shall not disqualifyits holder for being chosen as, or for being, a Member of either House of Parliament.

1 94 Indian Council of World Affairs [ACT 29(4) A person shall be disqualified for being nominated or selected as a member if he-(a) has been convicted and sentenced to imprison~nent for an offence which, inthe opinion of the Central Government, involves moral turpitude; or(b) is an undischarged insolvent; orTerm of officeand vacanciesamongmembersPowers andfunctions ofPresicienl..Powers andfunctions ofVice-Presidents.Allowances ofmembers.Meetings ofCouncil.Objects ofCouncil.(c) is of unsound mind and stands so declared by a competent court.8. (1) Save as otherwise provided in this section, the term of office of a member shall bethree years from the date of his nomination.(2) The term of office of the member nominated to fill a casual vacancy shall continuefor remainder ofthe term of the member in whose place he is nominated.(3) A member shall, unless the Central Government otherwise directs, continue inoffice until another person is nominated as a member in his place.(4) The Central Government shall remove a member if he-(a) becomes subject to any of the disqualifications mentioned in sub-section (4)of section 7; or(b) refuses to act or becomes incapable of acting; or(c) is, without obtaining leave of absence from hte Council, absent from threeconsecutive meetings of the Council; or(4 in the opinion of the Central Government, has so abused his position as torender his continuance in office detrimental to the public interest;Provided that no member shall be removed under this clause unless he has beengiven a reasonable opportunity of being heard in the matter.(5) A member shall, unless disqualified under-sub-section (4) of section 7, be eligiblefor re-nomination.(6) A member may resign from his office by writing under his hand addressed to theCentral Government but shall continue in his office until his resignation is accepted by thatGovernment.(7) The manner of filling vacancies among members shall be such as may be prescribedby rules.9. The President shall exercise such powers and discharge such functions as are !aiddown in this Act or as may be prescribed by rules.110. Thc Vice-Presidents shall exercise such of the powers and perfotm such of thefunctions of the President as may be prescribed by rules or as may be delegated to him by thePresident.li 1. Members shall receive such allowances, if any, from the Council as may be prescnbedby rules.12. The Council shall hold its first meeting at such time and place as may be appointedby the Central Government and shall observe such rules of procedure in regard to thetransaction of business at the first meeting as may be laid down by that Government; andthereafter the Council shall meet at such tines and places and obsenre such rules of procedurein regard to the transaction of business at its meetings as may be prescribed by regulations.13. The objects of thc Coullcil shall be-(a) to promote the study of Indian and international dffairs so as to develop abody of informed opinion1 on intenational matters;

OF 200 1 ]Indian Council of World Affairs(b) to promote India's relations with other countries through study, research,discussion, lectures, exchange of ideas and information with other organisations withinand outside India engaged in similar activities;(c) to serve as a clearing house of information and knowledge regarding worldaffairs;(4 to publish books, periodicals, journals, reviews, papers, pamphlets and otherliterature on subjects covered under clauses (a) and (b);(e) to establish contacts with organisations promoting objects mentioned in thissection;u> to arrange conferences and seminars to discuss and study the Indian policytowards international affairs; and(g) to undertake such other activities for the promotion of ideas and attainmentof the above-mentioned objects.14. (1) There shall be a Governing Body of the Council which shall be constituted bythe Council. .(2) The Governing Body shall be the erecutive committee of the Council and shallexercise such powers and discharge such functions as the Council may, by regulations madein this behalf, confer or impose upon it.(3) On and from such date as may be appointed by the Central Government bynotification in the Official Gazette, the Vice-President of India, ex oficio shall be the Chairpersonof the Governing Body and shall exercise such powers and discharge such functions as maybe prescribed by regulations.(4) The procedure to be followed by the Governing Body in the exercise of its powersand discharge of its functions and the term ofoffice of, and the manner of filling vacanciesamong the members ofthe Governing Body, shall be such as may be prescribed by regulations.(5) Subject to such control and restrictions as may be prescribed by rules, the Councilmay constitute as many standing committees and as many ad hoc committees as it thinks fitfor exercising any power or discharging any function of the Council or for inquiring into, orreporting or advising upon, any matter which the Council may refer to them.(6) the Chairperson and members of the Governing Body or a standing committee or anad hoc committee shall receive such allowances as may be prescribed by regulations.15. ( I) There shall be a chief executive officer of the Council who shall be designatedas the Director-General and shall be appointed by the Council.(2) The Director-General shall act as the Secretary to the Council as well as to theGoverning Body.(3) The Director-General shall exercise such powers and discharge such functions asmay be prescribed by regulations or as may be delegated to him by the Council or thePresident or the Governing Body or the Chairperson.(4) The Financial Advisor of the Ministry of External Affiars shall be the FinancialAdvisor of the Council.(5) Subject to such mles as may be made in this behalf, the Council may appoint suchnumber of other officers and employees as may be necessary for the exercise of its powersand efficient discharge of its functions and may determine the designations and grades ofsuch other officers and employees.Governi~igBody andotherCommitteesof Council.Staff ofCouncil.

196 Indian Council of World Aflairs [ACT 29Functions ofCouncil.16. The Council shall undertake various plans to promote, organise and implementvarious programmes for efficiently achieving the objects of the Council specified in section13 and shall also perform such other functions as the Central Government may, by rules,prescribe.Payment to . 17. TheGentral Government may, after due appropriation made by Parliament by law inCouncil.this behalf, pay to the Council in each financial year such sums as may be considerednecessary for the exercise of powers and efficient discharge of functions of the Councilunder this Act.Fund ofCouncil.18. (1) The Council shall maintain a Fund to which shall be credited to-(a) all moneys received from the Central Government;(6) all moneys received by the Council by way of grants, gifts, donations,benefactions, bequests or transfers; and(c) all moneys,received by the Council in any other manner or from any othersource.(2) All moneys credited to the Fund shall be deposited in such banks or invested insuch manner as the Council may, subject to the approval ofthe Central Government, decide.(3) The Fund shall be applied towards meeting the administrative and other expensesof the Council, including expenses incurred in the exercise of its powers and discharge of itsfunctions under section 16 or in relation to any of the activities referred to therein or foranything relatable thereto.1Budget of 19. The Council shall prepare, in such form and at such time every year, as may be q ICouncil. prescribed by rules, a budget in respect of the financial year next ensuing, showing theestimated receipts and expenditure of the Council and shall forward to the Central Governmentsuch number of copies thereof as may be prescribed by rules.Accounts and ' 20. (1) The Council shall maintain proper accounts and other relevant records andaudit. prepare an annual statement of accounts including the balance-sheet in such form as theCentral Government may, by rules, prescribe and in accordance with such general directionsas may be issued by that Government, in consultation with the Comptroller and Auditor-General of India.(.2) The accounts of the Council shall be audited by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall bepayable by the Council to the Comptroller and Auditor-General of India.(3) The Compkroller and Auditor-General of India and any person appointed by him inconnection with the audit ofthe accounts of the Council shall have the same rights, privilegesand authority in connection with such audit as the Comptroller and Auditor-General of Indiahas in connection with the audit of the Government accounts and, in particular, shall havethe right to demand the produqion of books, accounts, connected vouchers and otherdocuments and papers and to inspect the office or offices of the ~ouncit(4) The accounts ofthe Council as certified by the Comptroller and Auditor-General ofIndia or any other person appointed by him in this behalf, together with the audit reportthereon, shall be forwarded annually to the Central Government and that Government shallcause the same to be laid before each House of Parliament.,i-IAnnual'report21. The Council shall prepare every year, in such form and at such time as may beprescribed by rules, an annual report giving a true and full account of its activities during theprevious year and copies thereof shall be forwarded to the Central Government and thatGovernment shall cause the same to be laid before each House of Parliament.

Indian Council of World Afairs22. All orders and decisions of the Council shall be authenticated by the signature ofthe President or the Vice-President and all other instruments issued by the Council shall beauthenticated by the signature of the Director-General or any other officer of the Councilauthorised by the Council in this behalf.23. No act or proceeding of the Council, Governing Body or any standing or ad hoccommittee under this Act shall be invalid merely by reason of-or(a) any vacancy in, of any defect in the constitution of, the Council; or(b) any defect in the appointment of a person acting as a member of the Council;(c) any irregularity in the procedure ofthe Council not affecting the merits of thecase.Authenticationof orders qndinstruments ofCouncil.Vacancy, etc.,not toinvalidateproceedings ofthe Council.24. The Council shall furnish to the Central Government such reports, returns and Reports.other information as that Government may require from time to time.returns andinformation.25. (1) The Central Government may, by notification in the Official Gazette, make rules Power to maketo carry out the provisions of this Act.rules.(2) In particular and without prejudice to the generality of the foregoing power, suchrules may provide for all or any of the following matters, namely:-(a) the manner of filling vacancies among members under sub-section (7) of ,section 8; , I(b) the powers and functions to be exercised and discharged by the Presidentand the Vice-Presidents under sections 9 and 10, as the case may be;(c) the allowances to be paid to the members under section 1 1 ;(6) the control and restrictions in relation to the constitution of standing andad hoc committees under sub-section (5) of section 14;(e) the number of other officers and employees that may be appointed by theCouncil and the manner of such appointment under sub-section (5) of section 15;/-, ~ ~ ~ e sto the b Director-General l e and other officers- - ~ - - s s - - - ~ - ~ ~ m ~uncil under sub-section (6) of section 15;d -Y~~--A-"*--*-F--me~*w-ms(g) such other functions to be performed by the Council under section 16;(h) the form in which-and the time at which the budget shall be prepared by theCouncil and the number of copies thereofto be forwarded to the Central Governmentunder section 19;(i) the form in which an annual statement of accounts including the balancesheetshall be prepared by the Council under sub-section (/) of section 20;0') the form in which and the time at which the annual report of the activities ofthe Council shall be submitted to the Central Government under section 2 1 ;(k) any other matter which has to be or may be prescribed by rules.mwe+N.+-%-=.-. th the provisions -a.- x;-%%-4s-aof this ActPower to makeregulations(2) In particular and without prejudice to the generality of the foregoing power, suchregulations may provide for all or any of the following matters, namely:-(a) the summoning and holding of meetings, other than the first meeting of theCouncil, the time and place where such meetings are to be held and the transaction ofbusiness at such meetings under section ,I 2;I,

TIE LIVE-STOCK IMPORTATION (AMENDMENT)ACT, 2001No. 28 or: 2001An Act further to amend the Live-stock Importation Act, 1898.BE it enacted by Parliament in the Fifty-second Year of the Republic of Indiq asfollows:-short titleand1. (I) This A$t may be called the Live-stock Importation (Amendment) Act, 2001.commencement. (2) It shall be deemed to have come into-force on the 5th day of July, 2001.Amendment ofpreamble.Amendment ofsection 2.Amendment ofsection 3.2. In the preamble of the Live-stgck Importation Act, 1898 (hereinafter referred to asthe principal Act), afier the word "live-stock", tlle words "and live-stock products" shall beinserted.3. In section 2 of the principal Act, after,clause (c), the following clause shall beinserted, namely:-'(4"live-stock products" include meat and [neat products of all kinds includingfresh, chilled and frozen meat, tissue, organs of poultry, pig, sheep, goat; egg andegg powder, milk and milk products; bovine, ovine and caprine, embryos, ova, semen;pet food prod~~cts of animal origin and any other animal product which may bespccified by the Central Government by notification in the Official Gazette.'.4. In section 3 of the principal Act, for sub-section (2), the following sub-sectionshall be substituted, namely:-"(2) A notification issued under sub-section (I) or under section 3A shalloperate as if it has been issued under section 11 of the Customs Act, 1962 and theuficer.; of tlrc customs at every port, airport, Inland Container Depot and LandCustonls Station shall havc the same powers in respect of any live-stock or live-

Ord. 5 of 200.1.stock product or thing with regard to the i~nportation of which such a notificationhas been issued and the vessel, aircraft, vehicle and other mode of conveyancecontaining the same, as they have for the time being in respect of any article theinlportatio~~ of which is regulated, restricted or prohibited by the law relating tocustoms and the vessel, aircraft, vehicle and other mode of conveyance containingthe same; and the enactments for the time being in force relating to custonis or

198 Indian Council of World Aflaris [ACT 29 OF 200 11Rules andregulations tobe laid beforeParliament., Power toremove. difficulties.Repeal andsaving.(6) the powers and functions to be exercised and discharged by the GoverningBody and the Chairperson under sub-sections (2) and (3) of section 14;(c) the procedure to be followed by the Governing Body in exercise of itspowers and discharge of its functions and the term of office of, and the manner offilling vacancies among, the members of the Governing Body under sub-section (4)of section 14;(d) the allowances to be paid to the Chairperson and members of the GoverningBody, standing and ad hoc committees under sub-section (Q of section 14;(e) the powers and functions to be exercised and discharged by the Director-General under sub-section (3) of section 15;-heconditions of service of the Director-General and other officers andemployees of the Council under sub-section (6) of section 15;K'\.,-(g) any other matter which has to be or may be prescribed by regulations.(3) Notwithstanding anything contained in sub-section (I), the first regulations underthis Act shall be made by the Governing Body and any regulations so made may be alteredor rescinded by the Council in exercise of its powers under sub-section (I).27. Every rule and every regulation made under this Act shall be laid, as soon as maybe after it is made, before each House of Parliament, while it is in session, for a total period ofthirty 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 successivesessions aforesaid, both Houses agree in making any modification in the rule or regulation orboth Houses agree that the rule or regulation should not be made, the rule or regulation shallthereafter 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 validityof anything previously done under that rule or regulation.28. (I) If any difficulty arises in giving effect to the provisions of this Act, the CentralGovernment may, by order published in the official Gazette, make such provisions notinconsistent with the provisions of this Act as may appear to be necessary for removing thedifficulty:Provided that no order shall be made under this section after the expiry of two yearsfrom the commencement of this Act.(2) Every order made under this section shall be laid, as soon as may be after it is made,before each House of Parliament.29. (1) The Indian Council of World Affairs (Second) Ordinance, 200 1 is hereby repealed. ord. 3 ,f200 1.(2) Notwithstanding the repeal of the said Ordinance, anything done or any actiontaken under the said Ordinance shall be deemed to have been done or taken under thecorresponding provisions of this Act.

THE REPEALING AND AMENDING ACT, 2001No. 30 or: 2001I 'An Act to repeal certain enactments and to anend certain other enactments.BE it enacted by Parliament in the Fifty-second Year of the Republic of India asfollows:-I. This Act may be called tlie Repealing and Amending Act, 2001. short title.2. The enactments specified in the First Schedule are hereby repealed to the extent Repealof-mentioned in the fourtli column hereof.certainenac(ments.3. The enactments specified in the Second Schedule are hereby amended to the extent Amendmentand in.the mallner mentioned in the fourth column thereof.certainenactments.4. Tlie repeal by this Act of any enactment shall not affect any other enactment in Savings.which the repealed enactment has been applied, incorporated or referred to;

and this Act shall not affect tlle validity, invalidity, effect or consequences of anythingalready done or suffered, or any right, title, obligation or liability already acquired, accrued orincurred, or any remedy or proceeding in respect thereof, or ally release or-discharge of or,from any debt, palalty, obligation, liability, claim or demand, or any indemnity already granted,or ll~e proof of any past act or thing;nor shall this Act affect any principle or rule of law, or establi~lledjurisdictic~n, form orcourse of pleading, practice or procedure, or existing usage, custom, privilege, restriction,exemption, oflice or appointment, notwithstanding that the same respectively may havebee11 in ally manner afinned or recognised or derived by, in or from ally enactment h~ebyrepealed;nor shall the repeal by this Act of any enactment revive or restore any jurisdiction,office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedureor other matter or thing not now existing or in force.THE FIRST SCHEDULE(See section 2)REPEALSYear No. Short title Extent ofrepeal1 2 3 4I985 I The Foreign Contribr~tion (Itegulatian) Amerldment Act, 19851985 3 The General lnsurailce Business (Natio~~alisation)Ameodment Act, 19851985 9 The Representation of the People (Arncndment) Act, 19851985 11 'fie Sugar Undertakings (Taking Over of Management)Amendment Act, 19851985 12 'The Gangtok Municipal Corporation (Amendment) Act, 19851985 2U The Requisiticming and Acquisition of~mmovable Property(Amendment) Act, 19851985 24 The Government of Union Territories (Amendment)Act, 19851985 25 *The Compulsory Deposit Scheme (Income-tax Payers)Amendment Act, 19851985 % The Union Duties of Excise (Distribution) AmendmentAct, 19851985 27 The Additional Duties of Excise (Goods of Special1mprtance)~endment Act, 19851985 28 The Estate Duty (~istri'bdtion)~mendment Act, 19851985 30 The Payment of Bonus (Amendment) Act, 19851985 31 The Terrorist and Disruptive Activities (Prevention) Act, 19851985 33 'fie Coinage (Amendment) Act, 19851985 34 The Andhra Pradesh Legislative Council (Abolition) Act, 19851985 35 The Companies (Amendment) Act, 19851985 36 The High Court and Supreme Court Judges (Conditions ofService) Amendment Act, 19851985 38 The Monopolies and Restrictive Trade Practices(Amendment) Act, 1985Ille whole..Sections 2,3 and 4.The whole.Tl~e whole.The whole.Tlle whole.The whole.The whole.The whole.The whole.The whole.The whole.The whole.The whole.Sections 4,5 and 6.The whole.The wbole.The whole.

--1985 39 The Anns (Ameodment) Att, 1985 The whole.1985 40 The Securities Contracts (Regulation) A~llcnd~llent Act, 1985 'rlie whole.1985 43 The Stale Financial Corporations (Amendnlent) Act, 1985 The whole.1985 44 The Criminal Law Aniend~nent (Amending) Act, 1985The whole.1985 45 The Terrorist Affected Areas (Special Courts) Amendment Sections 2Act, 1985 and 3.1985 46 T11e Terrorist and Disruptive Activities (Prevention) The whole.Amendment Act, 19851985 47 Tlie Indian Railways (Amendment) Act, 1985 The whole.1985 48 The Coffee (Amendment) Act, 1985 - Tlie whole.1985 49 The Essential Services Maintenance (Amerldment) Act, 1985 The whole.1985 5 1 The Auroville (Emergency Provisions) Amendment Act, 1985 The whole.1985 52 The Estate Duty (AmendmCnt) Act, 1985 Tlie whole.1985 55 The Coal Mines (Conservation and Development) ?'he whole.An~end~nent Act, 19,851985 56 The Governnient Savings Laws (Amendment) Act, 1985 Tlie wkole.1985 57 The Tobacco Board (Amendment) Act, 1985 'fie whole.1985 60 The Railway Protection Force (Amendment) Act, 1985 Sectio~is 2.to I R ant1tlieSchedule.1985 62 The Employment of Cl~ildren (Amendmait) Act, 1985 The whole.1985 63 The Unit Trust of India (Amendment) Act, 1985 Ihe whole.1985 65 'fie Citizenship (Amendment) Act, 1985 'fie whole.1985 66 Tlie Lighthouse (Amendment) Act, 1985 The whole.1985 67 The Payment of Bonus (Second Amendment) Act, 1985*Tile whole.1985 69 The Aircrafl(Amendment) Act, 1985 The whole.1985 70 The Utiiversity Grants Conimission (Amendment) Act, 1985 The whole.1985 72 The lnternational Airports Authority (~mendment) Act, 19851985 73 The Bonded Labour System (Abolition) Amendnient Act, 19851985 74 The Salary, Allowa~ices and I'ension of Members ofParliament (Amsndment) Act, 19851985 75 'The Salaries and Allowances of Officers of Parliament(Amendment) Act, 19851985 76 The Salaries and Allowa~ices of Ministers (Amendment)Act, 1985lo85 77 The President's Pension (Amendment) Act, 19851985 78 The Salary and Allowances of Leaders of Oppositio~inParliament (Amendment) Act, 19851985 79 The Central Excises and Salt (Amendment) Act, 19851985 80 The Custonis (Amendment) Act, 1985198.5 81 7he Banking Laws (Amendment) Act, 1985Sections 2and 3.The whole.The whole.'rile whole.The whole.The whole.l'he whole.Sections 2to 7.Sections 2to 13.Sections 2to9and 11to 18.

1986 4 Ilie Delegated Legislati011 Provisio~is (Amendment) Act, 1985 Tlie whole.1986 9 Ilie Motor Vehicles(Amcndment) Act, 1986 The whole.1986 14 'I'l~e Cot~tract Labour (Regulation and Abolition) Amendment 'Ilie whole.Act, 19861986 19 The Administrative Tribunals (Amendment) Act, 1986 Settions 2to 23.1986 k0 The Inter-State Water Disputes (Amendment) Act, 1986 Tile whole.1986 22 The Suprenie Court (Number of Judges) Amendment'The whole.Act, 19861986 24' The Tea (Amendment) Act, 19861986 26 The Income-tax (Amendment) Act, 1986The whole.The whole.1986 28 'ilc Wild Life (Protection) Amendment Act, 1986 'The whole.1986 3 1 'The Indian Electricity (Amendment) Act, 1986 The wliole.1986 33 'ilie Merchant Shlpping (Amendment) Act, 19861986 34 The Ststc of Mizoram Act, 19861986 35 The Industrial Development Bank of India (Amendment)Act, 19861986 06 The Commissions of Inquiry (Amendment) Act, 1986Sections 2to 4.Sections 4,5,7, 13,14, 39 lo42, the FhszSchedule,the SecondSchedule,the ThirdScheduleand theFourthSchedule.The whole.The whole. ,1986 37 The Mines and Minerels (Regulation and Development) The whole.Amendment Act, 19861986 3& The High Court and Supreme Court Judges (Conditions The whole. Iof Service) Amendmevt Act, 1986I1986 $0 'The Tamil Nadu Legislative Council (Abolition) Act, 1986 Sections 4to 6.11986 4 1 The Apprentices (Amendment) Act, 1986 The whole.198~ 42 Tlie Essential ~omrnoditks (Amendment) Act, 1986The whole.1986 43 The Dowry Prohibition (Amendment) Act, 1986 ?he whole.198b 44 The Suppression of Immoral Traffic in Women and Girls The whole.(Amendment) Act, 1986I1986 48 The Sales Promotion Employees (Conditions of Service) The whole.Amendment Act 1986The Estate Duty(Amendment) Act, 1986$ meIndustrial Finance Corporation (Amendment) Act, 198651 The Citizenship (Amendment) Act, 1986',>The whole.The whole.The whole.

Repealing and Anrending 2031986 57 The Coal Mines Nationalisation Laws (Amendment) Sections 2Act, 1986 to 18.1986 59 Tlre Atomic Energy (Amendment) Act, 19861986 61 The Child Labour (Prohibition and Regulation) Act, 1986The whole.Sections 23to 26.19% 67 The Indian Post Omce (Second Amendlnelit) Act, 1986 The whole.1986 G9 'The State of Arunaclial,Pradcsl~ Act, 1986Sections 4,5,7,16,17,42 to 45,the FirstSchedule,the SecondSchedule,tile ThirdScheduleand theI:our111Scl~edule.19116 70 Ihc Prevention of Food Adulteration (Amendment) Act. 19861986 71 Ihe Drugs and Cosinetics (Aaiendnient) Act, 1986The whole.The whole.1986 .72 The Standards of Weights and Measures (Enforcenieat) The whole.. Amendment Act, 19861986 73 71ie Essential Comn~odities (Second htne~idlnent) Act, 1986 The whole.1986 74 lhe Monopolies and Restrictive Trade Practices The whole.(Aniendtnent) Act, 19861986 75 The Standards of Weights and Measures (An~endnient) The whole.Act. 19861986 76 Tl~e Agricultural Produce (Grading and Marking)The whole,Amendment Act, 19861987 4 Tlie Cotdlr, Copra and Vegetable Oils Cess (Abolition) Sections 2Act, 1987 .' .,. to 10.1987 8 'fie Delhi Municipal Corporation (Anieadn~eat) Act, 1987 Thc whole.1987 12 The Khadi and Village Industries Commission (Amcndrnent) The whole.Act, 19871987 13 The Merchant Shipping (Amendment) Act, 1987 Sections 2to 9.1987 15 'llte Labour Wclfarc Fund Laws (Amendment) Act, 1987 The wl~ule.1987 16 The Goa, Daman and Diu Mining Conccssions (Abolition and Section 14.Declaration as Mining Leases) Act, 19871987 17 The Governors (Emoluments, Allo\vances and Pri\?ilegcs) The whole.Amcndrnent Act, 19871987 18 The Goa, Daman and Diu Reorganisation Acl, 1987 - Sections 5,6, 14, 19,63 to 65,the FirstScheduleand theSecol~dSchedule.

1987 19 . The State of~taan&hil Pr&h (Amendment) Act, 19871987 20 The Factories (Amendmatt) Act; 19171987 21 The Coconut hvelopent Board (Amendment) Act, 19871987 22 'the Payment of Gratuity (Amendment) Act, 19171987 23 rile Conservation of Foreign Exchange and hevention ofSmuggling Activities (Amendment) Act, 19871987 24 The Punjab State Legislature (Delegation of Powers) Act, 1317The whole.The whole.The whole.Sections 2to 4 and 6to 9.'lhe whole.Ihe whole.1987 25 The Essential Com~nodities (Special I'rovisio~~s) 'The whole.Colltinuance Act. 19871917 26 The Cinc-Workers Welfarc Fund (Amendment) Act. 1987 The whole.1987 2R The Terrorifit and Disruptive Activities (Prevention) Act! i 987 17\e whole. -. 1957 29 The Atomic Energy (Amendment) Act, 1987 l'hc wholc.I987 30 The All-India Institute of Medical Scicnccs and the Post- Ibe whole.Graduate Institute of Megical Educlrtio~~ and Researcl~,Chandiga1.11 (A! t~eadmau) Act, 19871987 3 1 fie-~eprescntation of the People (Amendment) Act, 1987 The whole.1987 34 The Navy (Amendment) Act, 1987 The whole.1987 35 The Expcndifure-tax Act, 1987 Section 33.1987 38 The Representation of the People (Second Amendment) The whole.Act, 19871987 40 The Representation of the People (Third Amendment) The whole.Act, 1987-1987 4 1. The Shipping Development Fund Committee (Abolition) The whale.Amendment Act, 19871987 42 ll~e Metro Railways (Construction of Works) Amend~nCnt The wbole.Act, I9871987 44 Tllc AurovilCe (E:nergellcy Provisions) Amendment Act, 1987 The whole.1987 47 The Air (Prevention and Control of Pollution) AmendmentAct, 19871987 48 The High Court Judges (Conditions of Service)Amendment Act, 19871987 49 Tl~e Equal Remuneration (Amendment) Act, 1987Clauses (i)and (iii) ofsection 2,clause (ii)of section4, sections5 to 14 andsections 16lo 25.The whole.The whole.1987 50 The Comptroller and Auditor-General's (Duties, Powers The whole.and Conditions of Service) Amendment Act, 19871987 5 1 The Administrative 'Tribunals (Amendment) Act, 1987 The whole.

1987 53 'nit National Housing Bank Act, 1987 Section 56and theSecondSchedule.cy1987 54 The Railway Claims Tribunal Act, 19871988 1 The Regional Rural Danks (Amendment) Act, 1987 The whole.1988 3 The Commission of Sati (Prevention) Act, 1989 Section 19.1988 5 The Parsi Marriage and Divorce (Amendme~it) Act, 1988 The whole.I988 10 Ilie Delhi Administration (Arnendnait) Act, 1988 The whole.1988 1 1 7lie Delhi Mutiicipal Corporation (Amendment) Act, I988 Ihe whole.1988 12 The Major Port Trusts (~mendmdnt) Act, 1988The wliole.1988 18 Tl~e Authorisled Translations (Central Laws) Aniendment The wllole.Act, I9881988 19 The Repealing and Amending Act, 1988 The whole.1988 20 The lligh Court and Suprcn~e Court Judges (Conditions of The whole.Service) Amead~nent Act, 19881988 2 1 The 'ILnil Nadu Sb~e 1,egislalure (Delegation of Powers) Ilie whole.Act, 19881988 22 The Tamil Nadu Agricultural Service Co-operative Societies Section 2.(Appinttneilt of Special Officers) Amendment Act, 19881981 23 'The Tamil Nadu Co-operative Societies (Appoinhnent of ?'he whole.Special Officers) Amendment Act, 19881988 24 The Illegal Migrants (Determinatiai by Tribunals) 'Hie wliole.Amendment Act, 19881988 27 The Custottts (Amendment) Act, 1988 Ibe wlicle. -1988 29 Thc Customs and central Excises Laws (Amendment) Sections 2, 'Act, l?)88b 3,6 to 10and 13 tr,15.1988 30 The Rajghat Samadlii (Amendment) Act, 1988 The wliolc.1988 31 'Jle Companies (Amendment) Act, 1988 Sections 3to 52 and54 to 67.1988 32 I11c Codc of Criminal I'roccdure (Amcndmcnt) Act, 1988 'Ihe wholc.1988 33 I%e Eniployees' Provident Funds and Miscellaneous Sections 2IPovisic?ns (Amendnient) Act, 1988 to 2 1 and 23to 27.1988 35 The Cine-Workers and Cinema 'lhratre Workers (~e$uiation The whole.of Employment) Aniesd~nent Act, 19881988 36 'Il~e Food Corporatioas (Antet~d~nent) Act, 1988The whole.1988 38 The Alcock Ashdown Company Limited (Acquisition of The whole.Undertakings) Amendment Act. 19881988 42 1%e Arms (Amendment) Act, 1988 The whole. ,1988 43 The National Security (Amendment) Act, 1988 The wt~ole.1988 46 Tlie Prevention of Illicit TratYic in Narcotic Drugs and Sectiort 15.Psychotropic Substances Act, 1988

Repealing and Amending'1988 49 The Prevention of Corruption Act, 19881988 50 The Aircraft (Amendment) Act, 19881988 52 The State of Arunaclual Pradesh (Amendment) Act, 19881988 53 The Water (Preveation and Control of Pollution)Amendment Act, 19881988 55 The Merchant Shipping (Amendment) Act, 19881988 56 The Dock Workers (Regulation of Employment)Amendment Act, 19881988 57 The Dellli Rent Control (Amendment) Act, 19881988 60 The Salary, Allowances and Pension of Members ofParliament (Amendment) Act, 19881988 GI 'The Maternity Benefit (Amendment) ~ ct, 19881988 62 The Msnopsflies and Itestrictive Trade Practices(Amendment) Act, 19881988 03 Ille Con~~nissiorls oflnquiry (Amendment) Act, 19881988 GG The Banking, Public Financial Institutions and NegotiableInstruments Laws (Amendment) Act, 1'6881988 69 '171e Forcst (Conservation) Amendment Act 1988 '1989 I The Represcntntion of the Pcople (Amendmcnt) Act, 19883989 2 The Narcotic Drugs and Psyclrotropic Substances(Amendmcnt) Act, 19881989 10 Ihe Delhi Municipal Laws (Amendment) Act, 19891989 11 The Income-tax (Amendment) Act, 19891989 I5 The Chandigarl~ Disturbed Areas (Amendment) Act, 19891989 16 The Terrorist and Disruptive Activities (Prevention)Amendment Act, I9 89, I989 17 'l'he Union Duties of Excise (Distribution) AmendmcritAct, 19891989 18 I'hc Additioual Duties of Excise (Goads of SpecialImportance) Amendment Act, 19891989 20 Vie Central fnd~ustrial Security Fnrct! (Amendment) Act, 19891989 2 1 The Representation of the People (Anlendmeat) Act, 1989 .1909 25 'I'hc Delhi Motor Vellicles Taxation (Amendment) Act, 19891989 29 The fimployees' State lnsurance (Amendment) Act, 19891989 30 The Salary, Allowances and Pension of Members ofParliari~e~~i (A~~~e~itlnlortl) Acl, 19891989 31 The Working Journalists and other Newspaper Employees(Conditions of Service) and Miscellaneous Provisions(Amendment) Act, 19891989 32 The liigl~ Court and Supreme 'Court Judges (Conditionsof Service) Amendinent Act, 19891989 35 The Nagaland University Act, 1989Section 3 1.The whole.The whole.The whole.,The \ whole. .The wllole.The whole.The whole.Ihe wllolt.The whole.The whole.'Ihe whole.The whole.The whole.The wl~ole.The whole.The whole.The whole.llle whole.The whole.The whole.??le wh~le.Sectiolis 2to 5.Tlrc wllole.Sections 2to 8, 10 to44,46 and47.The whole.The whole.The whole,'Section 48.

1989 37 The Warehousing Co~lwration~ (Amendment) Act. 19891989 38 Ibc General lnsuratlce Uusiness (Nationalisat ion)Amendtnent Act, I9891989 39 Ihe Stnall Industries f)evelapment Bank or India Act, 19891989 40 The Custonls (A~nendtnct~t) Act, 1989 '1990 2 'rln Hcprescntation of the I'eoyle (Amendment) Act, 19891090 9 l'he Criminal Law An~endment (Amending) Act, 19901990 10 The Code of Crimiral I'rocedure (Amendment) Act, 19901990 13 The Union Duties of Excise (Distribution) AmendmentAct, 19901990 14 'Ibe Additional Dutics of Excise (Goods of Specialln~portance) Amendn~ent ;Act, 19901990 16 Ille President's ~molun~~nts and Pension (Amendment)Act, 19901990 17 Tltc Salaries and Allvwances of Omccrs of Parliament(An~endment) Act, 19901990 I8 'I'lre Gold (Control) Repeal Act, 19908990 19 'Ihc Conr~~~issions of Inquiry (Amendment) Act, 19901990 26 'lllc I'revention of Illicit Traf'tic in Narcotic Drhgsand Psycl~otropic Substances (Amendment) Act, 1990I990 27 '171e ~onscrvation of Foreign Exchangc and Prevention ofSmrrggling Activities (An~endn~ent) Act, 19901091 1 Tbc Cantonments (Amendment) Act, 1991199 I 7 'me Salw and Allowances of Leaders of Opposition inParlian~ent (haendmcnt) Act, 19911991 8 The Rescrve Bank of lndia (Antendment) Act, 19911931 9 The Reserve Bank of India (Second Amendment) Act, 19911991 10 'ille Jalnrnrl and Kashmir Criminal Law Amendment(Amending) Act, 19911991 3 I 'fie Kepresentation of the People (Amendment) Act, 19911991 32 Tl~e Delhi Municipal Laws (Amendment) Act, I991I99 1 33 The Janl~nu and Kashmir Criminal Law Amendment (SecondAmending) Act, 1991199 1 34 'nre Cotrsumer Protection (Amendment) Act, 199 t1991 35 The Terrorist and Disruptive Activities (Prevention)Amendment Act, 199 11991 38 The Cancellation ofGenbral Elections in Punjab Act, 199 11991 40 The Central Excises and Customs Laws (Amendment)Act, 19911991 42 The Pleces of Worship (Special Provisions) Act, 199 11991 43 7he Code of Criminal Procedure (Amendment) Act, 199 14-LThe whole.'Ilre whale.fSection 53and theSeco~~dSchedule.The whole.The whole.Thc whole.Tile whole.The whole.The whole.Tl~e whole.The wholc.Ihe whole.The wholcThe wholc.The whole.The wholc.The whole.The whole.The whole.The whole.The whole.The wllole.The whole.Sections 2,3 and 4.The whole.The whole.The whole.Section 8.The whole.

IYollW14l 'I11e Wild Life (Protection) A~ncrrd~i~e~rt--Act, 1991 Sections 21021.23 to29, clauses(i) and (iii)of section30 andsections 3 1to 52.,47 Ilre Volitrtary Depqsits (I~n~riunities and Exe~nptions) Section 5.Act. l YY l ,1991 118 l'lle Special I'rotection Group (Amencherrt) Act, 199 I ?he whole.1991 50 'Ilic l:,lectricity Laws (An~e~~dnre~it) Act, 1991The whole.1991 51 The Indian Succession (Amendment) Act, 1991 'llre whole.1091 53 Tl~e Water (l'revention and Control of l'ollutiori) CessThe whole.(A~neridn~e~tt) Act, 19911 1991 54 Tlie Ilnrikirig Regr~latio~r (A~ncnd~~~erit) Act. 1991Tlie whole.1Yl1 55 The Customs (Amendrne~rt) Act, I991 Ire whole.191 55 Tlie Tea Conipa~~ieh (Acquisitio~t and 'I'ransfer of Sick Tea 'rhewliole.Units) Arte~tdment Act, 1991I 57 Tile Sick 111dostrial Conrpaoies (Special I'rovisions) The whole.Anic~itlrnent Act, IYY l1WI 58 'I lie Monopolies orid KeStrictive 'Trade Practices The wl~ole.(Aniend~ncnt) Act, 199 I -IN1 59 'Ihe I:ar~iily Courls (Atner~dment) Act, 1991The whole.1991 60 'Ibc Dellti I-iigli Court (Amendment) Act, 199 I Section 3.1992 1 'Ilie Government ofNatioiial Capital Territory of Dellii Sectio~r 55.Act? 1 YY l1992 2 'flre Repseseritatio~l of the People (Alnendmeet) Acr. 1992 lle whole.19YZ I I 'Ilte Public ~iabilit~ Insurance (An~end~nent) Act, 199% The whole.lm 12 'Ihe Destructive Insects and Pests (Arnendnlcnt and Seclion 2.Validation) Act, 19921992 13 ~1ie Copyright (Amendment) Act. 1992 Sectidn 2.19Y2 14 The Indian Red Cross Society (Anrend~~enl) Act, I992'The whole.I!%! 15 'Che Securities and Excl~atrge Board of India Act, 1992 Section 33and theSchedule.19!Y 20 The Parlimnent (Prevention of Disqualification) Amendnient llie whole.Act, 1992IW 21 l'lie Ja~nr~iu and Kashrnir State Legislature(Delegation of The wlioie.Powers) Act, I9921W 23 l'lrc Indian Ports (Amendment) Act, 1992The whole,19Y2 31 lbe Ulropal Gas Leak Disaster (Processing of Claims) l'he whole.Amendment Act, 19921992 26 Tlie Capital Issues (Control) Repeal Act, 1992 The whole.1992 211 The Foreign Exchange Conservation (Travel) Tax Abolition me whole.Act, 19921992 36 Tlte Banking Conipmies (Acquisition and Transfer of The whole.undertakings) Amendment Act, 1992'\

I 2 3 41992 3 7 The Army (Amendmeat) Act, 1992 The whole.1992 58 Ihe Representation of lhe People (Amendment) Act, 1992 The whole.1992 39 The Citizenship (An~endtnent) Act, 1992'F)ie whole.1993 1 Ilre Nqtional Highways (Amendment) Acl, I992 The whole.1993 3 Ihe Salary, Allowances and Pension of Members of The whole.Parliament (Amendment) Act, 19921993 4 The Oilfields (Regulation and DeveloprnenO Amendment The whole.Act, 19931993 5 The Ilimachal Pradeslr State Legislature (Delegatiol of The whole.Powers) Act, 19931993 8' The Uttar Pradesh State Legislature (Delegation of Powers)Act, 19931993 9 'Ihe Madhya Pradesh State Legislature (Delegation ofPowers) Act, 199 31993 10 The Rajasthan State 1,egislature (Delegation of Powers)Act, 1993199 3 26 Ilre Wild Life (Protection) Amendment Act, 19930993 28 The Multimodal Transportation of Goods-Act, 19931993 29 The Foreign Exchange Regulation (Amendment) Act, 19931993 30 The Dentists (Amendment) Act, 19931993 3 1 The Indian Medical Council (Amendnient) Act, 19931993 34 The Essential Commodities (Special Provisions)Amendment Act, 19931993 35 Thc Pasgports (Amendment) Act, 19931993 37 The cine-~oircers Welfare Cess (Amendment) Act, 19931993 40 The Code of Criminal Procedure (Amendment) Ad 19931993 42 The Criminal Law (Amendment) Act, 19931993 43 Ihe Terrorist and Disruptive Activities (Preventioil) Aniend~nentAct, 19931993 47 The Coal Mines (Nationalisation) Amendment Act, 19931993 48 The Salary, Allowances and Pension of Members of Parliament' (Amendment) Act, 19931993 49 The Dehva River Board (Amendment) Act, 19931993 50 The Consumer Protection (Amendment) Act, 19931993 52 The Conservation of Foreign Exchange and Prevention ofSmuggling Activities (Amendment) Act, 19931993 53 The Prevention of Illicit Traffic in Narcotic Drugs andPsy~hotropic Substances (Amendment) Act, 19931993 54 The Parliam'ent (Prevention of Disqualification)Amendment Act, 19931993 66 The Extradition (Amendment) Act, 1993The whole.The whole.The whole.Tlre whole.Section 3 1and theSchedule.The wdo~e.The whole.The whole.l'he whole.The whole.The whole.The whole.The whole.Ihe whole.The whole.The whole.Sections 2and 3.The whole.The whole.The whole.The whole.The whok.

1 2 3 41993 67 'I'he Dellti Municipal Corporati011 (Att~cnd~~ic~it) Act, 19931993 f Tlte Merchant Sl~ipping (Anrendtilent) Act. I9931W3 XI .'The Advoc~tcs (Allcttdnleat) Act. 1993IYo371 'Ibe President's Emvlumc~~ts slid Ib~sion (A~netldintnt)Act, 1993The wliole.The wliole.llie whole.'Ihc whole.193 ' 72 'Ihe Supretne Court Jndgcs (Conditions ofsqrvice) The whole.Alncndnient Act, 1093IW 1'Ihe ~overnors (~niolutnent;. Allowaiices and Privileges)Anic~idnlo~~t Act, 1993The whole.1994 2 'The 1 ligb Court and Supreme Cou11 Judges (Colldition of l'he whole.Service) An~cndl~~elit Act, 19931991 3 'I'he State Ilank of India (Amendment) Act, 1993 The whole.1994 4 Tile Cliicf Elcction Cosllnissioaer and other Electioll 'The whole.Coll~n~issioliers (Conditions of Service) Anel~dnient Act, 1993199.1 7 The Public Premises (Eviction of. Unautliorised Occ~~pants) Vie whole.Atnendtnent Act. 1993IW 8'I'he iiii~nd Watetways Authority of lndia (Amendment)ArL 18931994 9 The Jute Manufacturers I)evelopn~ent Council (Amendment)Acl, 1-31% I The ~enstis(~nienclme~it Act, 1903lW 12 The Sick Indrlstrial Companies (Special Provisions) AmendmentAct 19931W 20 l'he Ha~rking Regulation (Amendment) Act, 1994I YY4 23 Tlie Coffee (Amendment) Act, 19941W 2/) The Special Court (Trial of Offences Relating b'Transactionsip Securities) Amendment Act, 19941994 21 The ~ ilvs bid Minerals (kgulation and Developmc~it)Amendmcnt Act, 1994The whole.The whole.The wliole.The whol'o.Ihe whole.Ile whole.The wliole.The whole.1994 28 The Railways (Ameadmcnt) Act, 1994 The whole.1994 33 The Rubber (Amendment) Act, 1 994 The whole.IW 34 The Payment ofGratuity (Amendment) Act, 1994Ilre whole.19Y4 35. 35.kinstitutes of Technology (Amendment) Act, 1994 The whole.19Y4 24 The Preas Council (Amendment) Act, 1994 The whole:15h 37 'rhc &eking; Cornpanics (A uisitian and Transfer of The whole.Undertakings) Ammdment ct, 1994I1W4 38 Ihe Copyrigirf'(Amendment) Act, 1994The whole.1994 39 The Anti-hijacking (Amendment) Act, 1994 The whole.1994 40 The Suppression of Utrlawful Acts Against Safety of CivilAviation (Amendment) Act, 19941993 41 The Coir Industry (Amendment) Act, 1994 -19W 51 The Coniptroller and Auditor-General's (Duties, Powers andConditions of Service) Amendment Act, 19941% 54 Tlie Motor Vehicles(Amendment) Act, 1994 - .1994 55 The Airports Authority of lndia Act, 1994Tlre whole.The whole.The whole.The whole.Section 45.

I 2 1 41994 59 'flie Legal Scr vices Autllor itics (Ar~~endtnc~~t) Act, 199419% 1 'I'lic Co~~linpcr~cy 1:trritl of l~itlia (Ar~icr~dr~~cr~t) Act, 1994199.; 4 llle Special I'rotcction (;loup (AIIICII(IIIICIII) Act, 1995I955 Vie I~idustrial Uevelol,~iiet~t I3nrik or India (A~iicndr~ietit)Act, 19951995 6 I'he Ci~stonis I'ariff(A~iiendrt~erlt) Act. 19059 8 '1.11~ Uanking Co~llpa~iies (Acquisition n~itl Transfcr ofUlide~ takilrgs) Anic~~d~ilcnt Act. 1995The wl~ole.'nie whole.'rlie wliole.'nie wliole.Tlie wlloleIlie wl~ole.1995 9 'Ille Scciiritics laws (Amendn~erit) Act, 1995 'llle whole.1995 18 'I he Salary, Allowa~iccs and I'cl~siol~ of Mcrnbcrs of'he wliolc.1'arliariie;it (An~cntl~ne~il) Act, 1995I095 19 l~ l~e Cotton Transpol l Rc1)cal Act, 1995Tlie wl~ole.1995 21 I'lie lritl~ati 1)cnal C'otle (AIIICII~IIICII~) Act, 19951995 25 I hc Assnm Ilnivcrsity (Anic~id~ncti) Act, 10951995 26 'lllc National I ligl~ways (Auiend~~~ent) Act. 19951995 IX 'I lle I~ecove~ y of I)el,ts Oue to llnlikq arid I:in;~r~cialInstit~~tions (Aniencl~~icnt) Act, 19951995 29 7lie Mntcpiity Denefit (Ai~icndnicnt) Act. 19W1995 30 'rlic Workrncn's Conipcnsation (A~iic~~dn~cnt) Act, 1335I995 3 1'T'lie U~~ion Iluties of l:xcisc (1)istribution) AniendmcntAct, 19951995 32 ' 'l'lic Additional Duties or Excise (Goods orSl1ccialInipoi-tatice) Amentlmcnt Act, 1995I 995 34 'I Iic I'aymcnt of l3onus (Anielidn~ent) Act, 19051995 38 'l'lic Indian Statistical institute (Anicnd~nent) Act, 19951995 40 7hc Sisk Textile (Inde~takings (Nationalisation)Ariier~d~~ierit Act, 1995193 11 I I'lac National Conlmissio~l for Mi~ioritics (Amcndmcnt)Act. 1995I995 45 Tlic Research and Dcvelopn~cnt Cess (Amcndmcnt) Act, 1995-, ! 095 Pers~ns !Nil!\ Pjl;&ili!.ips (E~III! Q!,~fl~ni!ks,Protection of Riglits and Full Participation) Act, 19951996 2 71ie IJttar Pradesl~ State Legislature (Delegation of Powers)Act, 1995I996 15 TliC Conse~vation of Foreign Excliarlge and Prevention of .,Sniuggling hctivitics (Amcndmcnt) Act;I 996IY'X,16 Il!c 1)reventio:l of Illicit 'fraffic in Narcotic Drugs andPsychotropic Substances (Amendmetitj Act, 19961996 20 'I'he Supreme Cou~t and High Court Judges (Conditions ofService) Arne~~d~l~e~ii Act, I9961996 2 1 Tlie Representation of tlie i'eopte (~rnelidn;ei~t) Act, 19961% 22 The Depositories Act, 19961996 23 The Coal Mines Provident Fund and Miscellaneous Provisions(Aralendment) Act, 1996The wliole...I lie wliole.'I'he whole.The wliole.Tlie whole.Ille wliole.Tlie wllole.'The whole.'rile WIIOIC.'I'he wliole.The whole.'The whole.Srrti~n 7n,The whole.The whole.The whole.Tlie wbole.-The whole.Section 30and tlieSchedule.The wllole.

212 Re/~ea/ing catid Attiendit~g [ACI. 301 2-341896 24 '111~ lridusrrial Disputes (Amendn~enl) Act, I996'fie whole.1996 25 The Employees, Providcnb Frtllds arid Miscellaneous The whole.Provisions (Amc~idnlcnl) Act, 1996 i ,1996 29 Tile Represenratioti ofllie People (Second Amendment) -nie whole.Act, 1996I996 36 l1le Working SournaCists and otllier Newspaper Employees The whole.I(Conditions of Service) and Misceilaneous IJrovisions(Ametidtnent) Act, 19961996 35 'Ilae Income-tax (Amendment) Bict, 199613Y5 36 llhe @e!hi De*selcp~netlt (Amendment) Act, 19961997 1 Tlle Indian Contract. (hrnertdmceit) Act, 1996I997 4 Tile Apprentices (An~endaaent) Act, 199619975 'Ilre Co~nparaics (Aaracsadsnerlt) Act, 1996'File whole.The w!le!e.?lie whole.'Ihe whole.Tile whole.1397 6 The Special Cousi (%; ial of Offences Relatillg to The wliol~. I1997 7 '[he Industrial Reconstn~ction Dank ('I'ransfer of Unclcrtakings Section 14. Iand Repeal) Act, 19971997 8 1'11~ E)cposilories Related Laws (Amendment) Act, 19971997 I4 '17te Inrorrlp-tax (A~nelarlrnent) Act, 1997The whole.The whole.1997 I 5 lllc Port Laws (A~nendment) Act, 1997 'The wliolo. IIc!Y7 16 'I he ?JationaI I lighways Law (Amendment) Act, 1997 Thc whole.I997 18 The National Comniission for Safai Kara~ncliaris(Amendment) Act, 1997Ilie whole.10'97 23 Ihe Reserve Dank of India (Amendment) Act, 1997.rile whole.- I997 28 'rhe Rice-Milling Industry (Regulation) Repeal Act, 1997 'l'lle whole.1907 29 Tlrc Seamen's Provident 1:und (Atncndmcnt) Act, I YY7 1 be whole.1997 32 lhe Indira'(la11dlli National Open Ulliversity (Amcnd~iient) The whole.Act, I907IYY7 35 'I!lc l'lesidaltinl and Vice:l'resiclential Elcctio!)~(Amel~dmcnt) Act, 1997The whole.1998 7 'I lie lncorne-lax (A~nendmcnl) Act, 1998l'he whole.' 1098 9 The Mercllant Shippirig (Aniendmenl) Act, 1998 The whole.198 10 l?:e Employees' Providc~lt Funds and Miscella~?eous .! he ..- whole. ... ~rovisions (Aniendment) Act, I9981998 11 The Payme~~l ~TGraIi~ity (Amendment) Act: 1998l'hc wholr.II1498 19. 7lie Representation of the l'eople (Amendment) Act, 1998 The whole. I1998 I8 fie lii& Col~rt and Sr~prcmc Court Judgcs 'Thc whole. I(Conditions of Service) Amendment Act, 19981998 22 Ihe Electricity Laws (Amendment) Act, 1998 The whole.1998 23 The Interest on Delayed Payments to Small Scale The whole.and Ancillary Industrial Undertakings (Amendment) Act, 1998 -1998 24 The Beedi Workers Welfare Cess (Amendment) Act, 1998 The whole.1998 25 The President's Emoluments and Pension (Amendment) Ilje wllole.Act, 1998I

or200 11 Repeulirtg artd Anterviirng 213IW8 26 The Salaries and Allowat~ces of Oficeas of ParliamentIlle whole.(Anlesldment) Act, 199819V!! 2'7 'The Goverr~vrs (E~nolurnet~ts, Allowances and Privileges) The whole.Amendment Act, 199819Y8 28 'he Salary, Allowances and Pcnsiole of Members of'Fhe whole.Parliament (Amendnlent) Act, 1998I998 29 The Oilfields (Regulation and Deve"apmenB) Amend~nent The whole.Act, 1998 -- -.- .- Y& No. Short title Amend~llents1925 39 ?lie lndian I11 Schedule 11, ~II I'arl 11, in entry (G), Ivrtke wordsSucccssionAct,1925 "grandparents' cl~ildren", the words"gralldg~arent's parents' cl~ildre~l" sllall besuhstitutec!.1974 2 Tlle Code of In tlie First Sct~cllulc. (hr the entries relating tnCrinlinal Procedure, section 377, the followiny, elltries shaH be1973 s\rbslituted. namely: --"377 U~lnatural Imprisonment for cognizable Non- Magistrate ofoffences life, or imprison- bailable the first class.".lilerlt for tell years\\ and fine.---------. - -- --- --- ---- ----.---

'THE TRADE UNIONS (AMENDMENT) ACT, 2001No. 3 1 or: 200 1SIIO~~ Me andcotnlnence-~nenl.Aat Act furkil~er lo as?lend the Tratie Urrioras Act, 1926.EE:. it enacted by I'arliarric~it in the .!;iffy-sccontlfollows:--Rar of tile Republic of India. as-lo(I)'lhis Act nay 3:c calicd tlic 'I'radc Ur~ions (At~iendrncnt) Act, 2001.(2) It shall co~nc into forcc on such tlatc as the Ccntral Govern~ncnt niay, by notificationin the Officiirl Gaxtte, appoint./\~~~cnd~i~cnt of 2. In scctio~t 4 of tllic 'rratlc Unions Act, 1926 (hcrcinaftcr referred to as the principal 16 of 1926.sectio~~ 4.Act), in sub-section (I), the following provisos shall be inserted at the end, namely:-"l'rovidcd that no 'l'ratic Union of workmen shall be registered unless at leastten per cent. or one hr~ndred of tlic workmen, whichever is less, engaged or c~nploycdin the cstal~lisl~~iic~~t or industry with which it is connected arc the members of suchTrade Union on the date of making of application for registration:Provitled further tllat oo 'Trade Union of wo~ k~nen shall be registered unless ithas on the date of 111aking application not less than scvcn persons as its me~nbcrs, wliqarc workmen engaged or cmploycd in the cstablish~ncnt or industry with wbich it isconnected.".

[ACT 3 1 OF 200 11 Trade Urir ons (A ~??et?d~nerit) 2153. 11) scction 5 of' ~lrc principal Act, in sub-section (I), ilf'tct ciausc ((I), tlre follo\vitrgclnusc slrall be itrsc~red, ~ran~cly:A~nentlr~lcrt~ or- seclior~ 5."(c~n) in tire case of' a 'rrarlc Union of wo~knien, tllc nalncs, occupa~ionslidndd~csscs of' tlrc place ol wo~ k of the ~~~cn~bcrs ol Ihc '1'1 ade U1rio11 ~iiaking [lieappl~cation;".4 111 scctio~~ 6 ol rllc princil)al Act,- I\~~I~II~~III~II\of(a) ror clauscn(ee), tlre following clausc sliall bc substituted, ra~iiely:-"(ee) thc paynicnt of a minilnun1 subscription by ~ac~obcrs of the TradeUnio~i wliich shall not bc lcss tlian-and(i) VIIC rupee pcr arrnunl for rural workcrs;(ii) lhce rul)ccs lPer antrulii lor wol kcrs in other u~iorganiscd secton;(iii) twclvc rupccs pcr annunti lor workers ill any otI~cr case;";(b) in clause (A), Tor tfrc word "appointed", thc word "cicctcd" shall besubstitutcrl;(c) ;rficr clause (Ir), the foliowing clause shall be insc~tcd, ranrcly:-"(hlt) tl~c duration of pcriod being no1 trrorc than llircc years, for whichtlic n~c~~rbcrs of thc cxccurive and othc~ ollicc-bcarcrs of thc'liadc Union shallI)c clcctcd;".sccliot~ 6-5. Altcr scclion 9 oT the principal Act, lhc following scction sliall he inserted, ~r,sctti~~~~f~~~~sra~r~c~y:-serliot~ YA.4"YA. A rcgistcrcd 'l'ladc Union of worktiien shall at all tinics continue to havelot less tlian ten per cent. 01. c~ic Ilundred of the worknlcn, whichcvcr is less, sul)jcctto a ~lii~ii~~iu~il of SCVCII, cngaged or c~nl)loycd in an cstablisbmcnt or i~rdustry withwiiiclr it is connected, as its nlcmbcrs.".Miniillut,~ te~U~IW~UIII rhmln'"rl'wlS"i~ofa'?IR(Ic U~riolr.6. In sccrioo 10 of tire principal Act, after clausc (b), tlic lollowing clause shall be AIIICII~JIIICII~ Urinscntcd, ~r;r~ncly :.-- SCL~~OII 10"(c) i lllie Rcgislrar is salisficd that a rcgistcrcd Tradc Union ofwork~ricn ccascsto liavc tlic rcqu)slle sru~itbcr ol ~nemhcrs:".7. In sccliori 1 I of ~lic paislcipal Act, in sub-section (I), af'tcr clause (a), tire followiagclause sliall bc i nsc~ tcd, natircl y:-- seelion t I."(~tra) wlicrc tiic head olficc. is aituatcd in an area, falling within ttic jurisdiction(PI a L,al)our Coud or an Inclus~rial 'li-il~unal, tcr tirat Court or'I'rihunal, is tlic casc rnay?,c;".Mnier~tPl~~cta~8. For seclio~i 22 of thc g)riticil?al Act, tile fo(,sltswing scction stlall bc substi~uted, SrlbFlcluliorl of11at11el y :.--new scclio~~ lc~rsection 27..'22. (1) No1 lcss tlian onc-l~all' of tllc total ~~un~t~cr ol tllc on'ice-bca~crs ol .l'ropor lior~ ulcvc~y rcgistcrcd Tradc Union in an unorganiscr% scctor sllall I)c pc~sons actually cngagctlnflicc-,lcarr,or cniploycd in an industry with wliicl~ the Trade Union is cotincctcd:to be CC)IIIICCICL/Provided Iliat Ilie appropriatc Govern~rietit Iiiay. by special or gcncral ordcr, wi'l' "'c in('ius" Iry.dcclnrc titat thc provisions oflltis scction stlail not apply lo any liadc Unio~i or classof Tradc Unions sl)eciticd in the ordcr.I:'\plntra/iorr.-For thc purposcs of tliis scction, "u~iorganised scctor" mcansany scctor whicli rllc appropriate Govcrtimcnt may, by notification in the OflicinlGazette, specify.(2) Save as otlicrwisc provided in sub-scclio~i (I), all olficc-bearers ofa rcgistctcd'I'rndc Union, except not tnorc tliati one-tl~i~d ol tl~c total tiutiibcr oJthe oflice-bearasor fivc, wtriclievcr is Icss, shall be pcrsons aclunlly cngaged or cn~ployed in tl~crsrublislinrcnt or itid~tstry wit11 wliich the l'rntlc U~rion is coancclcd.

Trade Unions fAmendment)Ex~~la~tarfio~~.--For the purposes of this sub-section, an employee who lias retiredor has becn retrenched shall not be constmcd as outsider for the purpose ofholding an office in a Trade Union.(3) No member of the Council of Ministers or a pcrson holding an ofticerl olit (not being an engagcnlent or employmehi in an establisl~rncnt or industry witliwliicli the Trade Union is connected), in the Union or a Stale, shall be a member ofthe executive or other ofice-bearer of a reg$@~prCCI Trade Union.'.Amendment 9. In section 29 of the principal Act, iftea%u%-section (2), the following sub-sec-Of 29. lions shall be isserted. namely:-s,

'TTIIIE PRE-NATAL DIAGNOSTIC TEC% IIVIQUES (REGULATIONAND I ~ ~ ~ N T OF I OMIS~SE)N AMENDMENT ACT. 2001No. 32 on: 2881. AII Act to ameiiil the Fre-natal Diagtiostic Techniques (Regulation andPrevention of ~isuse) Act, 1894.Br: it enacted by Parliament iri the Fifty-second Year of tlie liepublic of India asfollows:- 6%1. 'Kis Act nlay be called thc Prenatal DiagnosticTechniques (Regulalion and Prevention Short title.of Misuse) Amendment Act, 2001.2. 111 the Pre-natal Diagnostic 'Tecliniques (Regulation and Prevenlion of Misuse) Act, Arnendment1994, in section 8, in sub-section (I) in clause (a),- , of section 8of Act 57of 1994.(i) the word "and" shall be omitted;(ii) tile following proviso shall be inserted, namely:-"Provlded that the term of offlce of a member elected under clause y) of subsection@) of section 7 shall come to an end as soon as the member becomes aMinister or Minister of State or Deputy Minister, or the Speaker or the DeputySpeaker of the llouse of the People, or the Depuiy Chairman of the Council ofStates or ccases to be a member of tlie I-Iouse from which she was elected; and.

No. 33 or; 200 1AII Act to ~cl~c,al Il~c Irlllux SIOIII f'iikistillt (C:o~~lrol) Kc(,c:alir~g Acl, 1952.I0llou.s:-BR I( CII;ICIC~by I'arliat~~c~~( ill IIIC I;irly-scco~~d Ycnr of tlic l

THE INDIAN MEDICK COUNCIL (AMENDMENT)Am9 rnlNo. 34 OF 2001[3nl September, 2001 .]An Act forther to amend the Indian Medical Cauncil Act, 1956.BE it enacted by Parliament in the Fifty-second Year of the Republic of India asfollows:-1. This Act may be kalled thc Indian Medical Cwncil (Amendment) Act, 2001.102 br 1956. 2 In the Indian Medical Council Act, 1956 (hereinafter referred to as the principalAct), in section 13,-(a) in sub-section (3), after the words "granted by medical institutions outsideIndia", the words "before such date as the Central Government may, by notificationin the Omcial Gazette, specify" shall be inserted;(b) in sub-section (4),:he following provisos nndExpla~latiori shall be insertedat the end, namely:-'Provided Uirrt after the commencement of the Ihdian Medical Council(Amendment) Act, 2001, no such amendment shall be made in Part I1 of rlieThird Schedule lo include any primary medical quaiilication granted by anymedical institution outside India:Provided fwthcr that nothing co~rtaincd in the first proviso shall applyto inclusion in Part I1 of the Third Schedule any printaiy medical qualificationgranted by any medical institution outside India to any person whose name issnteked in the Indian Medical Register.. Explanadon--For the purposes of dlis sub-section, "primaiy medicalqdifiwtiofi" mem any minimum quelificadow sufficient for elrrohent on anyState Medical Wegistw or for entering &e name in the jndian Medical Register.';Short title.Amendmnt ofsection 13. -

220 111diu11 Medical Courrcil (Arrlendrrrertt) (ACT 34 or: 200 1 ](c) aftcr suh-section (4). the following sub-scctions sliall bc inserted, namely:-"(4A) A person who is acitizcn of India and ohtains rr~cdical qualificationgranted by any medical institution in any country outside India recogniscd Torenrolment as nlcdical practitioner in that counlry after such date as may bespecified by rhc Central Govcrnment undcr sub-scction (3). shall not he.cntitledto be enrolled on any Medical Registcr maintained by a State Medical Councilor to have his namc entered in the Indian Mcdical Rcgister unless he qualifiesthe scrcening test in India prescribed for such purpose and such foreign medicalqualification aftcr such person qualifics thc said screcning test shall be deemedto bc the rccognised mcdical qualification for the purposes of this Act for that ,person., (4B) A person who is a cidzcn of India shall not, after such date as maybe specified by the Central Governmcnt undcr sub-scction (3). be eligible toget admission toobtain; medical qualification grantcd by any mcdical institutionin any forcigrr country without obtaining an cligibility certificate issued tohim by the Council and in case any such person obtains such qualificationwithout obtaining such cligibility ccrtificatc, 11e shall not bc eligible to appearin thc screcning test rcfcrred to in sub-scction (4A):Provided that an Indian citizen who has acquired the medical qualificationfrom foreign mcdical institution or 11as obtained admission in foreign n~cdicalinstitution beforc thc conimenccmcnt of thc Indian Mcdical Couocil(Anicndment) Act, 2001 shall not be rcquired to obtain eligibility certificateundcr this sub-scction but, if he is qualified for admission to any medicalcoursc for rccogniscd medical qualification in any. medical institution in India,hc sliall be rcquircd to qualify only thc scree~~ing test rrescribed for cnrol~nenton any State Medical Rcgistcr or for entering llis nanle in the Indian MedicalRcgistcr.(4C) Nothing contained in sub-scclions (4A) and (48) shall apply to themedical qualifications referred to in scction 14 for the purposes of that section.".A~~xndmnenl of 3. In scction 33 of the principal Act, after clause (!!I), the following clause shall bescclion 33. insertcd, namely :-"(nta) the modalities for conducting screening tests under sub-section (4A). andundcr the proviso to sub-section (4B), and for issuing cligibility certificate under subsection(48), of section 13;".

THE SUGARCANE CESS (VALIDATION) REPEAL ACT, 2001[3rd September, 280 1 .IAn Act Bsr repea% the Sugarcane Cess (Validatlon).Act, 1941.BE it enacted by Parliament in the Fifly-second Year of the Republic of India asl-0llows:-1. 'Hlais Act may be cnllcd thc Sugarcane Cess (Validation) Repeal Act, 2001. Short title.2. The Sugarcane Ccsa (Validatinn) Act, B 96 1 is hcacby repaled. BEepeal of k t40 nf 1981.22 LR

THE INDIAN UNIVERSITIES (REPEAL) ACT, 2W1No. 36 OF 200 1An Act to repeal the Indian Universities Act, 1904.HE it enacted by Parliament in the Fifty-secondyear of'the Republic of Indiqas follows:-Short title.Repeal ofAct 8of 1904..1. This Act may be called the Indian Universities (Rzpeal) Act, 2001.2. The Indian Universities Act, 1904 is hereby repe:ded.

THE AUROVILLE (EMERGENCY PROVISIONS) REPEAL ACT, 2001No. 37 or: 200114th September, 2001 .IAn Act to repeal the Auroviile (Emergency Provisions) Act, 1980.BE it enacted by Puliamcnt in theFiIty-.~ccondYtxrof tlw Rcpublic of Indiaas follows:-I. This Act may be tilllcd thc Indian Univetsitics (Repeal) Act, 2001. Short title.2. The Indian Universities Act, IYW is hereby repaled. Repeal of Act8 of 1904-

'$HE GOVEWMENT OF WION TERRITORIESAND THE GOVERNMENT OF NATIONAL CAPITALTEWWlTORY OF DELHI (AMENDMENT) ACT, 2001No. 38 OF 200 1(6th September, 201.]LAn Act further to anend the Government of Union Tenitodes Act, 1963 andlePot of National Capital Territory sf Dellhi Act, 199 1.Be it cnacfed by Parliament in the Fiftysecond Year of the Republic of Enrdia asfollows:-CHAPTER 1PRELIMMARVshort title md 1. (I) 'Flais Act may be: calIed dle Govemrnent of Union TePuibodss md the Chveme~bcommenceofNational Capital Territory of Dehi (Amendment) Act, 200%.mct1t.(2) It shall come into force an such date &$'the Central Govemmen"8ay, by n0fi6catIoai ~ m $ha BGcial Gsztb, appoint.

225 Go11et t~ttrrttt of Union Territories ur~d the Go~let t~rnerrt of N~ntiotrul Cu1)iralTerritory of Dell~i (Aatet~dttret~t)CI IAPTER II1 AC 1. 38 or:20of 1963.2. 111 section 23 of the Government of Union Territories Act, 1963 (hereinafter~eferrod to as tllr pri~icipal Act), in sub-sectioa (I), for clause (e), the following clause shallbe substituted, 11aniely:-"(e) the receipt of nionsy on account of tlie Consolidsted Fund of the Unionterritory or the public account cf tlie Union territory or tile custody or issue of suchnloliey or the audit of the accounts of the Union t~ritat-y:~'.3.111 section 47 of the principal Act, for the words "'8111 loens advanced to the Unionterritory from tlie Consolidated Fund of India", the woids "a:: Ioans advaliced to the Unionterritory from the Consolidated Fund of hdia and all loans raised by'the Government ofIndia or the Adn~inistrator of the Union territory upon the security of the ConsolidatedIhnd of the Union territory" shall be substituted. .4. After section 47 of the pri~lcipal Act, the following section shall be inserted,na11iely:-'4714. (I) As from such date as the Central Goveni~nent may, by notificatio~~ inthe Oflicial Gazette, appoint in tliis behalf, all other public moneys received by oron helialf of the Administrator sliall be credited to a Public Account entitled "thePublic Account of the Union territory".(2) lbe custody of public moneys, other than those credited to the ConsolidatedFund of the Union territory or the Contingency Fund of the Union territory, receivedby or on behalf of the Administrator, their payment into the Public Account of theUnion territory and tlie witl~drawal of moneys fro111 such accoulit and all other mattersconnected with or ancillary to the aforesaid matters shall be regulated by ~ les madeby the Administrator with the approval of the President.'.5. After section 48 of the principal Act, the following sections shall be inserted,namely:-"48A,(l) The executive power of the ~ nioi extends to borrowi~ig upon thesecurity of (lie Consolidated Fund of the Union territory within such limits, if any, asnlay, from time to time, be fixed by Parliament by law and to the giving of guaranteeswithin such limits, if any, as may be so fixed:Provided that the powers exercisable by the Government of India under thissub-section shall also be exercisable by the Administrator subject to such-conditions,if any, as the Government of India may think fit to impose.(2) Any sums required for the purpose of invoking a guarantee shall be chargedon the Co~isolidated Fund of the Union territory.48B. The accounts of the Union territory shall be kept in such form as theAdministrator may, after obtaining advice of the Comptroller and Auditor-Generalof India and with the approval of the President, prescribe by rules.".Amendment ofsactio~~ 23Amei~dment ofsection 47.Inseflion ofnew sectior~47A.Pu1)licAccount of theUnion terriloryand moneyscredited to it.Inscaion ofnew sectio~~s48A and 481).Dorrowitigupon thesecurity of theConsolidatedFund of theUnionterritory.For111 ofaccounts of Ule01iion territory.IICHAPTER 111AMRNDMENTS TO TIIE GOVERNMENT OF NATIONAI, CAPITAL TERRITORY OF DELIII ACT, 19911 of 1992. 6. In section 22 of the ~ovemmcnt of ~ational Capital Territory of Delhi Act, 1991(hereinafter referred to as the principal Act), in sub-section (I), for clause (e), the fkllowingclause shall be substituted, namely:--"(e) the receipt of money on account of the Consolidated Fund of the Capitalor the Public Account of the Capital or the custody or issue of such nioney or tlieaudit of tlie accounts of tlie Capital:".A~nendrnent ofsection 22.

Ame~~dment ofseclh 46.Qnsertios ofnew section46A.PublicAccount of LeCapital wdmoneyscredited to it.Insertion of.YW sections$17~ and 41D7. In sctiosi46 ofthe principal Act,qor dler\vo~ds "all loans advanced to the Capitalfrom the Consolidated &nd of India", the words "all loans advanced to the Capital from theConsolidated Fund of lndia and all loans raised by,the Government of lndia or by the 'Lieutenant Governor upon the security of the Consolidated Fund of the Capital" shall besubstituted.$. After section 46 of the principal Act, the following section shall be insertecl,'46A. (1) As Rorn suck date as the Central Government may, by notification inthe Off$cieB Qazene, appointh this behalf, all other public moneys received by or onbehalf ofthe Lieutenant Governor shall be credited to a public account entitled "thePublic Aaou~tof the Capital".(2)TInecustody of pub!& moneys, other than tllose credited to the ConsolidatedFund of the Capital or the Can*gency Fund of tl~e National Capital Territory ofDelhi, received by or om bellall of dne Lieutenant Governor, their payment into thePublic Account sf fhe Capital and the withdrawal of moneys from such account andall other mrners connected with or aoeillaq to matters aforesaid shall be regulated bynsles made by the Lieutenant Govemor with the approval of the President.'.9. After section 47 of the principal Act, tha following sections shall be inseded,"'4718. (1) The executive power of the Union exten& to borrowing upon theseci~rity of the Consolidated Fund of the Capital, within such limits, if my, 3s mayfrom time to time be fixed by Puliament by law and to the giving of guarantee withinFund of ale . s~cI1 limib, if my, as may be so fixed:F$emwingupon Utesecurity OF ffie~nsolidatedCelpiml.Fmm ofaccounts ofthe Capilal.Provided that the powers exercisable by the GovernmctI,oP lndia under thissub-section shall afso be exercisabk by the Liculenruat Govemor subject to suchconditions, if any, as the Government of la&@ may think fit to impose.(2) Any sums required for the purpose of invoking a guarantee shall be chargedon the Consolidated Fund of the Capiiaf.47B. 'llle'accounts of the Capital shall be kept in such form a$ the LieutenantGovernor may, after obtaining advice of the Comptroll4r and Auditor-General oflndia and with the approval of the President, prescribe by rules.".

11'1 11; MOTOR VEI IICLES (AMENDMENT)ACT, 2001No. 39 or: 2001At1 Act rurtller to n111etld the Motor Vehiclcs Act, 1988.BE it enacted by Parliamet~t in llle IWy-second Year of the Republic of India asfollows:--1. (I) 'I'llis Act nlay becalled (he Motor Vehicles (A~nentln~ent) Act, 2001.(2) It sllnll colne into forcc on such dale as the Ccntral Government may, by notificatic~i men,m,.in rl~e Official Gazelle, appoint.Sttor1 1i11eand corn-59 or 1988. 2. In scdion 66 of llre Motor Vehicles Act, 1988 (liereinafter referred lo as the Antcndmer,~principal Act), it1 sub-seclio~i (-7). clause (I) sllall be ornitted. of section 66.3. In seclior~ 67 of the l~ri~~cipal Acl, in sub-section (I), in clause (i), llle proviso sllall Aniendn~entbe on~itfetl. of section 67.II

TI-IE INLAND WATERWAYS AUTHORlTY OF INDIA(AMENDMENT) ACT, 200 1No. 40 or: 200 1,411 Act furtlrcr to anlend the Inland Waterways Autllority or India Act, 1985.short titk mdBE it cnactcd by Parliament in the Fifty-second Year of llic Republic of India asfr)llows:-11. (I) This Act may be called the ldand Waterways Authority of Itrdia (Anlendmelit)IAct, 200 I.commencestent.Amendmenl(2) It shall come into force on such date as tlic Cenlral Government may, by notificationin the Official Gazette, appoint.2. In tlic Inlancl Waterways Autl~orily of India Act, I985 (hereinafter referred to as 82 or IYRS,Isection 3. tlic principal Act), in section 3. fw sub-seclion (3), tlic following sub-section sliall bc sub- Istituted, nanicly:-I"(3) '11e Authority shall consist of die following mcmbers, namely:-(it) a Chaimian;(b) a Vicc-Chairman;(c) not more than direc full-tinic acnibcrs; and((1) a6i1 more tlian Ilircc part-lin~e iiiel~rbers,to he nppointerl hy tile Centlsal Govcrnlncnt :ry notification in {lic Oficial Gazette.".II

[ACI-40 OF 200 I]lnland Waten:*ays Authori~ of India (Amendment)Z293. After section 4 of tlic principal Act, thc following section shall be inserted,namely:-"4A. A person shall be disqualified for being appointed as a member, if he-(a) has been convicted and scntcnccd io imprisonment for an offencewliicli, in the opinion of the Central Government, involves moral turpitude; orInsertion olncw section4A.I)isq~rlificotiollslorappintlllenl asnle~llbcr.(6) is arl undischarged insolvent; or(c) is of unsound mind and stands so declared by a competent wurt; or(4 has heen removcd or dismisscd fro111 the service of the Governmentor a company owned or controlled by tlie Goternmcnt; or(e) has, in thc opinion of the Central Gover~niient such financial or otherintcrcst in thc Authority as is likely to affect prejudicially the discharge by himof his functions as a member.".4. Aftcr scction 5 of thc principal Act, the following section shall be inserted,~inmcly:-"5A. (I) Thc Authority shall meet at such doles and placcs and shall obscrvesuch rules of proccdure in regard to thc transaction of business at its meetings, includingthc quoruln tlicrcat, as may bc providcd by rcgulations.lnsrrlion 01new scctinn SA.>IMceti"k!s.(2) The Chairnian or in his absencc, the Vice-Chairman, or in thc absence ofboth, such othcr membcr as is chosen by tlie nicnibcrs present at thc meeting of theAutliority shall priside at thc mecting.(3) All questiotts wliicli come up beforc any meeting of the Authority shall bedecided by a majority of votes of the members present and voting, and in the event ofan equality of votes, the Chairman or in his abscrrce,, the Vice-Cliairman, or in theabscnce of both, the person prcsiding, shall have and cxcrcise a sccond or castingvote.".5. In scction 14 ot the principal Act, in sub-section (I), after clausc 0). tlie following A"wndment orclause shall be inscrted, namely:-saclion 14."(k) enter into joint vcntures concerning inland shipping by way of equityparticipation.".6. After scction 18 of tl~c principal Act, thc following section shall be inserted,natncly :-Inwrtio1l ornvtv sectir~nI8A."1 8A. The Authority may, in sucli manner nnd subject to such tcrnis and Borrowingconditions as n:ay be dctcrmined by rcgulalions, barrow money from any source bythc issue of bonds, dcbentures or other instrulncnts as it may think fit for discharge ofvwev Autl~ority. Iheall or ally of its function; under the Act.".7. In scction 35 of the principal Act in sub-scction (2). aftcr clause 0, thc followingclauscs shall be inscrted, namely:-scction 35."(k) the lcrnis and co~iditions for issue of bonds. dcbentures or other instruments;A~nrndrncnt ol(0 tlie lime, placc and thc rules of proccdure v~id rcgard to tlie transaction of,'business at its meetings including the quorum undcr sub~tion (I) of section 5A.".-->

Central Sales Tax (Amendmenr) ACT^^ 0~2001]Powers ofIhe Aulhority.Procedureof Authority.Authorityfor AdvanceRulings tofunctio~ asAuthorityunder thisAct.Transfer ofpendingproceedings.Applicabilityof orderpassed. .aProvided further that whether an appeal is rejected or accepted, reasons for suchrejection or acceptance shall be given in the order.(4) The Autllority shall make an endeavour to pronounce its order in writjngwithin six months of the receipt of the appeal.(5) A copy of every order made under sub-section (3) shall be sent to theappellant and to the assessing authority.22. (1) The Authority sliall have the same powers as are vested in a court underthe Code of Civil Procedure, 1908, while trying a suit in respect of the following 5 of 1908.matters, namely:-(a) enforcing the attendance of any person. examining him on oath oraffirmation;(b) compelling the production of accounts and documents;(c) issuing commission for the examination of witnesses;(d the reception of evidence on affidavits;(el any other matter which may be prescribed.(2) Every proceeding before the Authority sl~all be deemed to be a judicialproceeding within the meaning of sections 193 and 228 of the Indian Penal Code and 45 of 1860.the Authority shall be deemed to be a civil court for the purposes of section 195 andthapter XXVl of the Code of Criminal Procedure, 1973. 2 of 1974.23, The Ar~thority shall, subject to the provisions of this Chapter. have power toregulate its own procedure in all matters arising out of the exercise of powers underthis Act.24. (1) Notwithstanding anything contained in any other law for the time beingin force and in section 19 of this Act. the Authority for Advance Rulings constitutedunder section 245-0 of tlle Income-tax Act, 1961 shall be nvlified by the Central 43 of ,961.Government in the Official Gazette, with such modifications as may be necessary, tomake itsco~~~osition in conformity with section 19 of this Act, as the Authority underthis Act till such tinle an Authority is constituted under that section.(2) On anti from the date of the constitution of the Authority in accordance withthe provisions of section 19 of this Act, the prvceedings pending with the Authorityfor Advance Rulirlgs shall stand transferre'd to the Authority constituted under thatsectiv~l frotn the stage at which such proceedings stood before the date of constitutionof the said Authority.25. On and from llle dale when the Authority is constituted undersection 19, every appeal arising out of the provisions contained in this Chaplet-(i) which is pending immediately before the constitution of such AutHbritybefore the appellate authoiity corlstituted under the general sales tax law of aState or of the Union territory, as the case may be; or(ii) which would have been required to be taken before such appellateAuthority,tshall stand transferred to such Authority on the date on which it is established.26. An orderbassed by the Authority under this Chapter shall be binding on theassessing authorities and other authorities created by or under any law relating togeneral sales tax, in force for the time being in any State or Union territory.'.

THE APPI

A~~p~~~~ricrtioiorr (No. 3)THE SCIIEDULE(See sections 2 ant1 3)I23Sums not exceedingE(O.0 rVoteServices and purposesFundTotalI34569I I2 02 12 2252 73 4364 54 R5 05 15 25 85 96 I6 2646 5697 07 3 .7 67 R808 1838 4-beparttnent of Agriculture andCooperation ................ ;. . RevenueCapitalI)epart~aent of Animal 'llusbalidl;and Dairying ................... RevenueDepartnient of Food I'rocessingIndustries ...................... RevenueDepartment of Chemicals and , 'I'etro-cl~emicals ................ CapitalDcpart~iient of Fertilisers .......... CapitalDepart~aent of Co~ntnerce ........ RevenueDepartment of Posts ...:......... RevenueDepartment of Disinvestment ..... RevenueCapitalMinistry of Environment andForests ........................ RevenueCapitalMinistry or External Afrairs ...... RevenuePayments to Financial . .lnstitutiuns .................... Capital'Transfers to State and Unionterritory Govern~ne~~ts ......... CapitalDirect Taxes ..................... CapitalDepart~nent of Consurlier Affairs :.CapitalTransfers to Union territoryGovern~nents ......... ...... Reven*~eDepartnient of Wcimen andChild Development ............... RevenueDepnrl~iient of Heavy Industry .... CapitalMinistry of lnfornialion andBroadcasting ...... .:...........Revetictr:'Ministry of lnfor~nationTeclinoihgy ..................... RevelllleMinistry of Mines ................ CapitalMinistry of Non-Conventional .Energy Sources .:. .............. CapitalPabtic Works ..................... CapitalDeparttnent of Urban Employmentand Povcrty Alleviation . . CapitalMinistry or Water Resources ...... Revenue.TOTALRs.100,01.00,000. .3,88,00,0001.00,OOO44.89.00.00026.76.00.00020,87,00,0001,00,0004,50.00,000,. 23,00.000100,~ 1,00.0001 ,OO,OOO2,OO.OOO400,00.00,000. .2,00,00U3.27,00,0003,46,00,0001,00,00080 1,93.00,0001.00,00,0001.00.00026,01,00,00010,00.000~'inistr~, of Personnel. PublicGrievances and Pensions ........ Revenue 2,00,00.000Ministry of Petroleum andNatural Gas .........'. .......... CapitalMinistry of Power.. ................ Revenue16Y.30,00,000326.4 1,00.000Departmcnt of Rural Development.......................... Revenue 271,52.00,000Department of Scientilic and:Industrial Research ............. Capital 15,00,000Department or Bin-technology ,... Revenue 1,00,000Ministry ol' Steel ................. Rcvenue 36,78,00,000CapitalMinistry of Textiles .............. RevenucCapitalBepnrt~nent of Culture ..: ......... Revenue1.00.0001 .OO.OOO1.55,00.00074,25.00,000. 14eparttaent cif Urban Developnenc............:........:.......Capital 782,35,00.0001,00,000.3,00.00.0001.00,OOO3204,37.00,000Rs.. .5,00.00.000. .. .. .. .. .. .. .. .. .. .. ...500.00.00,000. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ., . .. .. .. .. . .. .Rs.100,O 1,OO.OOO5.00.00,OOO3.88,OO.OOO!,OO.OOO44.R9.00.00026.76.00,OOO20.87.00.0001.00.0004.50,00,00023.00,OOO100.01.00,0001 .00,000.2.0.0,000400.00.00.000500.00.00.0002.0y.0003,27,00~0003,46.00,0001 .OO.OOO801,93,00,0001 ,OO,OO,OOO1 ,00,00026,O 1 .OO.OOO10.00,OOO2,00,00,000169,30,00,000326.41.00.00027 1,52.00,00015.00,UOO1 ,00.00036,78,00,000I ,OO,OOO1 ,OO,OOO1,55,00.00074.25.00.000782.35,OO.OOO1 ,OO,OOO3,OO.OO.OOO505,00.00.000 3709,37,QO,OOO' 1,00,000

THE MANIPUR APPROPRIATION (VOTE ON ACCOUNT) ACT, 2001IINo. 43 OF 2001[I lth September, 2001.1An Act to provide for the withdrawal ~f certain sums from and out of theConsolidated Fund of the State of Manipur for the services of a part of thefinancial year 2001 -02.BE it enacted by Parlian~ent in the Fifty-second Year of the Republic of India as follovv$:-8. This Act may be calted the Manipur Appropriation (Vote on Account) Act, 2006.2. From and out of the Consollidated Fund of the State of Manipur there may bewithdrawn sums not exceeding those specified in column 3 of the Scliedule amounting inthe aggregate to the sum of eight hundred and eleven crores, fifty-two lakhs, nineteenthousand, three hundred and thirty-three rupees towards defraying the severa! chargeswhich will come in course of payment during the financial year 2001-02.Short title.Withdrawal ofRs. 81 1,52.19,333from and out ofthe ConsolidatedFund of IheStateof Manipurfor the'inancia! year2001 -02.3. The sums authorised to be withdrawn from and out of the Consolidated Fund of The Appropriation.Slate of Manipur by this Act shall be appropriated for the services and purposes expressedin the Schedule in relation to the sajd year.

THE SCI IKDULE(See sections 2 and 3)123Sums not exceedingNu. o lServices and purposesClrarged on IheConsolidatedTotalRs.Stale Legislature(Revenue Ex1)enditure) .................Council ol Ministers(Revenue Expenditure) .................Governor(Revenue Exl)entliture) .................Interesl Paynrenl and Debtservices(Revenue Expenditure) .................(Otlier Expenditure) ..................'.Marripur Pnlllic Service Cornmission(Revenue E.x~)cntli~ure) .................SecretarialI (Revenue Exl)crrtli~ure) .................1,antl Revcnue. Sta~nps and Registralion anclDistrict Atltrrinislralion(Rcvenuc Expentli~urc) .................Finance Drl~attnient(Revenue Exl)encliture)(Oll~er E~pentliture).....................................'l'ran.y)orI(Kevenue Expendi~r~re) .................Police(Ketenuc E~pentli~ure) :................(0111er Exl~entlit~lre)....................Infont~atior~ arrd l'ul~licity(Kcvenue Ex1)enditllre) :Etlucatiori(Revenue Exl~cncl~lurc)(Oll~er... ..............................Exl~cntliturc) ....................Mctlical. Ilcaltl~ antl Falllily \Veilare Services(Reverrur Exl)encliture) ........ : ........(Otl~er Exl~critliturc) ....................Municipal Adrninistralion. 1lousi11gand Urbarr I)eveloprner)l(Keve~~uc ISxl~ejtl~Ture) '. :..............(Orl~er Exl)etiditure) ......-.....'.........Lal)our aritl Err)~loynre~rl l , . - \,(Rcvc~~uc E~~cr~tl~~ure) ..i,Z4..... ! ........# ,I>evelol)~ncril of Tribal arwl Schctluletl Casles(Kcvcnue Expcntl~lure) ,................Foot1 ant1 Civ~l Srto(11ies(Revonuc Expcndi~ure) ................(Oll~cr I.:,xlrc~~diture)Co-operation....................(Kevenue Expenditure) .................(Otl~cr Ex~crldilure) ....................;\

TI-JE CENTRAL SALES TAX (AMENDMENT)ACT, 2001No. 41 or: 2001An Act furtlicr to amend the Central Sales Tax Act, 1956.BE it enacted by Parliament in the Fifty-second Year of tlie Republic of India asfollows:-Short title 1. (I) This Act rnay be callcd tlie Ccnlral Sales Tax (Amendnient) Act, 2001.and comnlencenient.(2) It sllall conie irlto force on such date as tlic Central Government may, by notificationin tlie Official Gazette, appoint.Amendment 2. In [lie Central Sales Tax Act, 1956 (Itereinafter referred to as the principal Act), inof section 13. section 13, in sub-section (I), after clause (g), the following clauses shall be inserted,74 1956.11arnely:--'II"(/I) tlie proper functioning of the Authority constituted under section 19;(i) tlie salaries and allowances payable to, and the terms and conditions ofservice of, the Chairman and Members under sub-section (3) of'section 19;(j) any other riiatter as niay be prescribed.".Insertion or 3. After Chapter V of the principal Act, tile following Chapter shall be inserted,new Chapter namely:-after Chapter V.230

, ,Central Sales Tru: (Amendmeno'CI IAITTER VIAU'I'IIORITY TO S ~ DISPUTES E IN COURSE OF INTER-STATE TRADEOR COMMERCE19. (1) The Central Government shall constitute, by notification in the OfficialGazette, an Authority to settle inter-State disputes falling under section 6A or section9 of tllis Act, to be known as "the Central Sales Tax Appellate Authority (hereinafterreferred to as the Autliority)".(2) 'The Autliority sllall consist of the following Members appointed by theCentral Government, namely:-(a) a Cliainnan, who is a retired Judge of the Supreme Court, or a retiredChief Justice of a I.Iigli Court:(b) an officer of the Indian Legal Service who is. or is qualified to be, anAdditional Secretary to the Govern~ne~it of India; and(c) an officer of a State Government not below the rank of Secretary or anofficer of the Central Government not below the rank of Additional Secretary,who is an expert in sales tax matters.(3) The salaries and allowances payable to, and the terms and conditions ofservice of, the Chairman and Members shall be such as may be prescribed.(4) The Central Government shall provide the Authority with such officers andstaff as may be necessary for the efficient exercise of the powers of the Authorityunder this Act.Central SalesTax AppellateAuthority.20. (1) The provisions of this Chapter shall apply to appeals filed by the aggrieved Appeals.dealer against any order of the assessing authority made under section 6A or section9 of tllis Act.(2) Notwithstanding anything contained in the general sales tax laws, theAutllority shall adjudicate an appeal filed by a dealer aggrieved against any order oftlie assessirig autliority rejecting his claim under section 6A.or section 9 of this Act.(3) An apl~eal against the order of the assessing authority rejecting the claim ofilie dealet under section 6A or section 9 of this Act may be filed by the aggrieveddealer within forty-five days from the date on which the order is served on him:Provided that the Authority may entertain any appeal after the expiry of the saidperiod of forty-five days, but not later than sixty days, from the date aforesaid if it issatisfied that the appella~rt was prevented by sufficient cause from filing the appeal intime.(4 The application shall be made in quadruplicate and be accompanied by a feeof five tliousand rupees.. 21. (1) On receipt of a11 appeal, the Authority shall cause a copy thereof to be Procedureforwarded to the assessing authority concerned and to call upon it to furnish the. relevant records:Provided that such records shall, as soon as possible, be returned to the assessingauthority.(2) The Authority shall adjudicate and decide upon the appeal filed against anortlcr of the assessing authority.(-3) Tlie Authority, after examining the appeal and the records called for, by order,either allow or reject the appeal:Provided that no appeal shall be rejected unless an opportunity has beengiveti to the appellant of being heard in person or through a duly authorisedrepresentative:on receiptof applicalion.'

314 Protecti~n of Plant Varieties and Farmers' Rightsand conditions as both the parties may mutually agree upon.(7) An essentially derived variety shall not be registered under this section unless itsatisfies the requirements of section 15 as if for the word "variety", the words "essentiallyderived variety" have been substituted therein.(8) When an esssentially derived variety has been registered by the Registrar incompliance with the direction of the Authority under sub-section (4), the Registrar shallissue to the applicant a certificate of registration in the prescribed form and sealed with theseal of the Registry and send a copy thereof to the Authority and to such other authority, asmay be prescribed, for information.Issue ofcertificate ofregistration.24. (1) When an application for registration of a variety (other than an essentiallyderived variety) has beei accepted and either-(a) the application,has not been opposed and the time of notice of oppositionhas expired; or(b) the application has been opposed and the opposition has been'reje~ted,the Registrar shall register the var\iety.(2) On the registration of the variety (other than an essentially derived variety), theRegistrar shall issue to the applicant a certificate of registration in the prescribed fonm andsealed with the seal of the Registry and send a copy thereof to the Authority for determinationof benefit sharing and to such other a3thority, as may be prescribed, for information. Themaximum time required by the Registrar for issuing the certificate of registration from the dateof filing of the applicatiotl for registration of a variety snall be such as may be prescribed.(3) Where registration of a variety (other than an essentially derived variety), is notcompleted within twleve months from the date of the application by reason of default on thepart of the applicant, the ~egistrar may, after giving notice to the applicarlt in the prescribedvmanner, treat the application as abandoned unless it is completed within the time specified inthat behalf in the notice.(4) The Registrar may amend the Register or a certificate of registration for the purposeof correcting a clerical error or an obvious mistake. ,(5) The Registrar shall have power to issue such directions to protect the interests ofa breeder against any abusive act committed by any third party during the period betweenfiling of application for registration and decision taken by the Authority on such application.(6) The certificate of registration issued under this section or sub-section (8) of"section 23 shall be valid for nine years in the case of trees and vines andsix years in the case'of other crops and may be reviewed and renewed for the remaining period on payment ofsuch fees as may be fixed by the ru~ds made in this behalf subject to the condition that thetotal period of validity shall not exceed,-(4 in ttfe case of trees and vines, eighteen years from the date of registration ofthe variety;(ii) in the case of extant variety, fifteen years from the date of the notificationof that variety by the Central Government under section 5 of the Seeds Act, 1966;and(iii) in other cases, fifteen years from the date of registration of the variety.

326 Protection of Plant Varieties and Farmers' Rights [ACT 53Transitionalprovision.Grants byCentralGoveinment.AuthorityFund.(3) If the Members of a Bench differ in opinion on any point, they shall state the pointor points on which they differ, ~ nd the case shall be referred to the Chairman for hearing onsuch point or by one or more of the other Members and such point or points shall bedecided according to the opinion of the majority of the Members who have heard the case,including those who first heard it.(4) Subject to the provisions of this Act, the Tribunal shall have power to regulate itsown procedure and the procedure of Benches thereof in all matters arising out of the exerciseof its powers or the discharge of its functions, including the places at which the Benchesshall hold their sittings.(5) The Tribunal shall, for the purpose of discharging its functions, have all'the powerswhich are vested in the Registrar under section 1 1, and any proceeding before the Tribunalshall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 andfor the purpose of section 196 of the Indian Penal Code, and the Tribunal shall be deenied tobe a civil court for all the purposes of section 195 and Chapter XXVl of the Code of CriminalProcedure, 1973.(6) Notwithstanding anything contained in any other pl ovisions of this Act or in any.other law for the time being in force, no interim order (whether by way of injunction or stayor any other manner) shall be made on, or in, any proceedings relating to an appeal unless-(a) copies of such appeal and of all documents in support of the plea for suchinterim order are furnished to the party against whom such appeal is made or proposedto be made; and(b) opportunity is given to such party to be heard in the matter.59. Notwithstanding anything contained in this Act, till the establishment of theTribunal under section 54, the Intellectual Property Appellate Board established under section83 of the Trade Marks Act, 1999 shall exercise the juri$diction, powers and authority conferredon the Tribunal under this Act subject to the modification that in any Bench of such lntellectualProperty Appellate Board constituted for the purposes of,this section,' for the TechnicalMember referred to in sub-section (2) of section 84 of the said Trade Marks Act, the TechnicalMember shall be appointed under this Act and he shall be deemed to be the TechnicalMember for constituting the Bench under the said $ub-section (2) of section 84 for thepurposes of this Act.CWrnRIXFINANCE, ACCOUNTS AND AUDIT . -60. The Central Government may, after due appropriation made by Parliament by law inthis behalf, make to the Authority grants and loans of such sums of money as the CentralGovernment may think fit for being utiliwd for the purposes of this Act.61. (I) There shall be constituted a fund to be called the Protection of Plant VarietiesAuthority Account and there shall be credited .thereto--(a) all grants and loans made to the Authority by the Central Government undersection 60;(6) all fees received by the Authority and the Registrars except the annual feedetermined on the basis of benefit or royatly under sub-section (I) of section 35;(c) all sums received by the Authority from such other sources a may be decidedupon by the Central Government.(2) The Protection of Plant Varieties Authority Account shall be applied for meeting-(a) the salaries, allowances and other remuneration of thk Chairperson, officersand other employees of the Authority and allc-fiances, if any, payable to the members;(6) the other expenses of the Authoriv in connection with the discharge of itsfunctions and for purposes of this Act.

0~20011 Protection of Plant Varieties and Farmers' Rights62. (1) The Authority shall prepare a budget, maintain proper accounts and otherrelevant records (including the accounts and other relevant records of the Gene Fund) andprepare an annual statement of accounts in such form as may be prescribed by the CentralGovernment in consultation with the Comptroller and Auditor-General of India.(2) The accounts of the Authority shall be audited by the Comptroller and Auditor-General of Indiaat such intervals as may be specified by him and any expenditure incurred inconnection with such audit shall be payable by the Authority to the Comptroller and Auditor-General of India.(3) The Comptroller and Auditor-General of India and any other person appointed byhim in connection with the audit of the accounts of the Authority shall have the same rightsand privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally has in connection with the audit of the Government accounts and,in particular, shall have the right to demand the production of books, accounts, connectedvouchers and other documents and papers and to inspect any of the offices of the Authority.(4) The accounts of the Authority as certified by the Comptroller and Auditor-Generalof India or any other person appointed by him in this behalf together with the audit reportthereon shall be forwarded annually to the Central Government and that Government shallcause the same to be laid before each House of Parliament.63. The Chairperson shall exercise such financial and administrative powers over thefunctions of the Authority as may be prescribed:Provided that the Chairperson shall have the authority to delegate such of his financialand administrative powers as he may think fit to a member or any other officer of the Authoritysubject to the condition thatthe member or such other officer shall, while exercising suchdelegated powers, continue to be under the direction, control and supervision of theChairperson.Budget.accounts andaudit.Financial andadministrativepowers ofChairperson.64. Subjectto the provisions of this Act, a right established under this Act is infringedby a person-(a)-who, not' being the breeder of a variety registered under this Actor a registeredagent or a registered licensee of that variety, sells, exports, imports or produces suchvariety without the permission of its breeder or within the scope of a registered licenceor registered agency without ofthe registered licensee or registered agent,as the case may be;(b) who uses, sells, exports, imports or produces any other variety giving suchvariety, the denomination identical with or deceptively similar to the denomination ofa vgriety registered under this Act in such manner as to cause confusion in the mind ofgeneral people in identifying such variety so registered.Infringement65. (1) NO suit- Suit for(a) for the infringement of a variety registered under this Act; orinfringement,.p etc.(b) relating to any right in a variety registered under this Aqt,shall be instituted in any court inferior to a District Court having jurisdiction to try thesuit.(2) For the purpose$ of clauses (a) and (b) of sub-section (I), "District Court havingjurisdiction" shall mean the District Court within the local limits of whose jurisdiction thecause of actiom~rises. .