India - Income Tax Act 2010 - Saarc

1.1005 SCH. XI - LIST OF ARTICLES OR THINGS Item 6(14) Daman and Diu(15) Lakshadweep(16) Pondicherry.]THE NINTH SCHEDULE7[Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions)Act, 1986, w.e.f. 1-4-1988. Original Ninth Schedule was inserted by theDirect Taxes (Amendment) Act, 1974, w.e.f. 1-4-1975.]THE TENTH SCHEDULE[See section 3(5)]8[Omitted by the Finance Act, 1999, w.e.f. 1-4-2000.]9[THE ELEVENTH SCHEDULE[See section 32A, 10 [section 32AB,] 11 [section 80CC*(3)(a)(i), section 80-I(2)]12[, section 80J(4)† and section 88A‡ (3)(a)(i)]LIST OF ARTICLES OR THINGS1. Beer, wine and other alcoholic spirits.2. Tobacco and tobacco preparations, such as, cigars and cheroots,cigarettes, biris, smoking mixtures for pipes and cigarettes, chewingtobacco and snuff.3. Cosmetics and toilet preparations.4. Tooth paste, dental cream, tooth powder and soap.5. Aerated waters in the manufacture of which blended flavouringconcentrates in any form are used.13[Explanation.—“Blended flavouring concentrates” shall include, andshall be deemed always to have included, synthetic essences in anyform.]6. Confectionery and chocolates.7. Omitted Ninth Schedule was amended by the Finance Act, 1975, w.e.f. 1-4-1976, theFinance Act, 1976, w.e.f. 1-4-1976, the Finance (No. 2) Act, 1977, w.e.f. 1-4-1978, the FinanceAct, 1981, w.e.f. 1-4-1982 and the Finance Act, 1984, w.e.f. 1-4-1985.8. Prior to its omission, the Tenth Schedule was inserted by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1989, and later on amended by the Direct Tax Laws (Amendment)Act, 1989, w.e.f. 1-4-1989.Original Tenth Schedule was inserted by the Finance Act, 1975, w.e.f. 1-4-1976 and waslater on omitted by the Finance Act, 1985, w.e.f. 1-4-1986.9. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-4-1978.10. Inserted by the Finance Act, 1986, w.e.f. 1-4-1987.11. Inserted by the Finance Act, 1981, w.e.f. 1-4-1981.12. Substituted for “and section 80J(4)” by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier, thesewords were inserted by the Finance Act, 1979, w.e.f. 1-4-1979.13. Inserted by the Finance Act, 1987, w.e.f. 1-4-1988.*Section 80CC has now been omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.†Section 80J has now been omitted, ibid., w.r.e.f. 1-4-1989.‡Section 88A has now been omitted, ibid., w.r.e.f. 1-4-1994.