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Item 13 I.T. ACT, 1961 1.1012(ii) Aseptic packaged products;(iii) Frozen products;(iv) De-hydrated products;(v) Oleoresins.2. Meat and Poultry Product industries manufacturing or producing—(i) Meat Products (buffalo, sheep, goat and pork);(ii) Poultry production;(iii) Egg Powder Plant.3. Cereal Based Product industries manufacturing or producing—(i) Maize Milling including starch and its derivatives;(ii) Bread, Biscuits, Breakfast Cereal.4. Food and Beverage industries manufacturing or producing—(i) Snacks;(ii) Non-alcoholic beverages;(iii) Confectionery including chocolate;(iv) Pasta products;(v) Processed spices, etc.;(vi) Processed pulses;(vii) Tapioca products.5. Milk and milk based product industries manufacturing or producing—(i) Milk powder;(ii) Cheese;(iii) Butter/ghee;(iv) Infant food;(v) Weaning food;(vi) Malted milk food.6. Food packaging industry.7. Paper products industry.8. Jute and mesta products industry.9. Cattle or poultry or fishery feed products industry.10. Edible Oil processing or vanaspati industry.11. Processing of essential oils and fragrances industry.12. Processing and raising of plantation crops—tea, rubber, coffee, coconuts,etc.13. Gas based Intermediate Products Industry manufacturing or producing—(i) Gas exploration and production;(ii) Gas distribution and bottling;(iii) Power generation;
1.1013 SCH. XIV - LIST OF ARTICLES OR THINGS OR OPERATIONS Item 13(iv) Plastics;(v) Yarn raw materials;(vi) Fertilizers;(vii) Methanol;(viii) Formaldehyde and FR resin melamine and MF resin;(ix) Methylamine, Hexamethylene tetramine, Ammonium bi-carbonate;(x) Nitric Acid and Ammonium Nitrate;(xi) Carbon black;(xii) Polymer chips.14. Agro forestry based industry.15. Horticulture industry.16. Mineral based industry.17. Floriculture industry.18. Agro-based industry.PART BFOR THE STATE OF SIKKIMS. No. <strong>Act</strong>ivity or article or thing or operation1. Eco-Tourism including Hotels, Resorts, Spa, Amusement Parks andRopeways.2. Handicrafts and handlooms.3. Wool and silk reeling, weaving and processing, printing, etc.4. Floriculture.5. Precision Engineering including watch making.6. Electronics including computronics hardware and software andInformation Technology (IT) related industries.7. Food processing including Agro-based industries. Processing, preservationand packaging of fruits and vegetables (excluding conventional grinding/extraction units).8. Medicinal and aromatic Herbs—Plantation and Processing.9. Raising and processing of plantation crops, i.e., tea, oranges and cardamom.10. Mineral based industry.11. Pharma products.12. Honey.13. Biotechnology.
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DIVISION ONEIncome-taxAct, 1961
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INCOME-TAX ACT, 1961*[43 OF 1961][A
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1.3 CH. I - PRELIMINARY S. 2(1B)or
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1.5 CH. I - PRELIMINARY S. 2(11)(b)
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S. 220 I.T. ACT, 1961 1.800payment
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S. 221 I.T. ACT, 1961 1.802time fix
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S. 223 I.T. ACT, 1961 1.804persons
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S. 226 I.T. ACT, 1961 1.806comply w
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S. 229 I.T. ACT, 1961 1.808Recovery
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S. 230 I.T. ACT, 1961 1.810(1A) Sub
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S. 234A I.T. ACT, 1961 1.81253[F.
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S. 234B I.T. ACT, 1961 1.814(ii) in
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S. 234C I.T. ACT, 1961 1.816Explana
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S. 234C I.T. ACT, 1961 1.818been a
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S. 236 I.T. ACT, 1961 1.820payment
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S. 239 I.T. ACT, 1961 1.822any asse
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S. 244 I.T. ACT, 1961 1.824the Cent
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S. 244A I.T. ACT, 1961 1.826calcula
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S. 245A I.T. ACT, 1961 1.828Provide
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S. 245BC I.T. ACT, 1961 1.830(4) No
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S. 245C I.T. ACT, 1961 1.832and suc
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S. 245D I.T. ACT, 1961 1.834applica
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S. 245D I.T. ACT, 1961 1.836may cal
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S. 245E I.T. ACT, 1961 1.83896[Powe
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S. 245H I.T. ACT, 1961 1.840in all
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S. 245J I.T. ACT, 1961 1.842(3) For
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S. 245N I.T. ACT, 1961 1.844Definit
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S. 245S I.T. ACT, 1961 1.84624[Prov
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S. 246 I.T. ACT, 1961 1.848Commissi
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S. 246 I.T. ACT, 1961 1.850(d) an o
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S. 246A I.T. ACT, 1961 1.852the ass
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S. 249 I.T. ACT, 1961 1.854irrespec
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S. 251 I.T. ACT, 1961 1.856(4) The
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S. 253 I.T. ACT, 1961 1.858cate or
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S. 253 I.T. ACT, 1961 1.860(3) Ever
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S. 259 I.T. ACT, 1961 1.864containe
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S. 260B I.T. ACT, 1961 1.866(2) 66
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S. 264 I.T. ACT, 1961 1.868(i) an o
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S. 268 I.T. ACT, 1961 1.870(7) Notw
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S. 269A I.T. ACT, 1961 1.872(v) in
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S. 269A I.T. ACT, 1961 1.874(c) “
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S. 269B I.T. ACT, 1961 1.87622(2) E
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S. 269D I.T. ACT, 1961 1.87830Preli
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S. 269G I.T. ACT, 1961 1.880(a) the
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S. 269-I I.T. ACT, 1961 1.882Provid
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S. 269J I.T. ACT, 1961 1.884(2) Not
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S. 269L I.T. ACT, 1961 1.886Provide
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S. 269S I.T. ACT, 1961 1.88848[Prov
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S. 269T I.T. ACT, 1961 1.890Explana
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S. 269UA I.T. ACT, 1961 1.892(ii) i
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S. 269UB I.T. ACT, 1961 1.894(f)
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S. 269UD I.T. ACT, 1961 1.896Order
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S. 269UG I.T. ACT, 1961 1.898sectio
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S. 269UK I.T. ACT, 1961 1.900Provid
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S. 271 I.T. ACT, 1961 1.902Chapter
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S. 271 I.T. ACT, 1961 1.904(B) such
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S. 271 I.T. ACT, 1961 1.906deemed t
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S. 271 I.T. ACT, 1961 1.908order co
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S. 271AAA I.T. ACT, 1961 1.910compu
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S. 271E I.T. ACT, 1961 1.912(b) pay
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S. 272A I.T. ACT, 1961 1.91484[Pena
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S. 272B I.T. ACT, 1961 1.916(4) No
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S. 273 I.T. ACT, 1961 1.918(b) has
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S. 273A I.T. ACT, 1961 1.920(b) whe
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S. 273A I.T. ACT, 1961 1.922no orde
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S. 274 I.T. ACT, 1961 1.92468[Penal
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S. 275 I.T. ACT, 1961 1.926of the m
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S. 276BB I.T. ACT, 1961 1.928Failur
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S. 276D I.T. ACT, 1961 1.930section
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S. 278AB I.T. ACT, 1961 1.93227[Abe
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S. 278D I.T. ACT, 1961 1.934referre
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S. 280 I.T. ACT, 1961 1.93649[(3) W
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S. 281B I.T. ACT, 1961 1.938Tax cre
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S. 282B I.T. ACT, 1961 1.940“comm
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S. 285BA I.T. ACT, 1961 1.942and de
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S. 288 I.T. ACT, 1961 1.944Informat
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S. 288 I.T. ACT, 1961 1.946sub-sect
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S. 292B I.T. ACT, 1961 1.948evidenc
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S. 293A I.T. ACT, 1961 1.950Bar of
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S. 295 I.T. ACT, 1961 1.952Power to
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S. 296 I.T. ACT, 1961 1.95445[(mm)
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S. 297 I.T. ACT, 1961 1.956are pend
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R. 5 I.T. ACT, 1961 1.958THE FIRST
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R. 1 I.T. ACT, 1961 1.960Interpreta
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Page 996 and 997: R. 14 I.T. ACT, 1961 1.964(a) (in t
Page 998 and 999: R. 24 I.T. ACT, 1961 1.966to the of
Page 1000 and 1001: R. 29 I.T. ACT, 1961 1.968(i) in th
Page 1002 and 1003: R. 41 I.T. ACT, 1961 1.970Seizure b
Page 1004 and 1005: R. 51 I.T. ACT, 1961 1.972Irregular
Page 1006 and 1007: R. 59 I.T. ACT, 1961 1.974of sale h
Page 1008 and 1009: R. 66 I.T. ACT, 1961 1.976(b) an ap
Page 1010 and 1011: R. 69 I.T. ACT, 1961 1.9789[Time li
Page 1012 and 1013: R. 76 I.T. ACT, 1961 1.980or some s
Page 1014 and 1015: R. 83 I.T. ACT, 1961 1.982(2) Where
Page 1016 and 1017: R. 92 I.T. ACT, 1961 1.984Penalties
Page 1018 and 1019: R. 2 I.T. ACT, 1961 1.986THE FOURTH
Page 1020 and 1021: R. 4 I.T. ACT, 1961 1.988(b) the co
Page 1022 and 1023: R. 8 I.T. ACT, 1961 1.990(b) so as
Page 1024 and 1025: R. 11 I.T. ACT, 1961 1.992to employ
Page 1026 and 1027: R. 2 I.T. ACT, 1961 1.994Government
Page 1028 and 1029: R. 9 I.T. ACT, 1961 1.996Officer me
Page 1030 and 1031: R. 3 I.T. ACT, 1961 1.998(2) All ru
Page 1032 and 1033: R. 9 I.T. ACT, 1961 1.1000withdrawi
Page 1034 and 1035: Item 33 I.T. ACT, 1961 1.1002(16) P
Page 1036 and 1037: Item 13 I.T. ACT, 1961 1.10042. Iro
Page 1038 and 1039: I.T. ACT, 1961 1.10067. Gramophones
Page 1040 and 1041: Item 17 I.T. ACT, 1961 1.1008PART B
Page 1042 and 1043: Item 19 I.T. ACT, 1961 1.1010S. No.
Page 1046 and 1047: Item 10 I.T. ACT, 1961 1.1014PART C
Page 1048 and 1049: APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051: 1.1019 APPENDIXscheme) in the banki
Page 1052 and 1053: 1.1021 APPENDIX(14) The provisions
Page 1054 and 1055: 1.1023 APPENDIXin force, and may, b
Page 1056 and 1057: 1.1025 APPENDIXequity shares, exerc
Page 1058 and 1059: 1.1027 APPENDIXregistered under the
Page 1060 and 1061: 1.1029 APPENDIX(9) Upon the revocat
Page 1062 and 1063: 1.1031 APPENDIX(9) Where a company
Page 1064 and 1065: 1.1033 APPENDIXconducted in such ma
Page 1066 and 1067: 1.1035 APPENDIX(i) where such publi
Page 1068 and 1069: 1.1037 APPENDIX(3) Where a notice g
Page 1070 and 1071: 1.1039 APPENDIX(ii) directs that th
Page 1072 and 1073: 1.1041 APPENDIX64. The Madras Chrom
Page 1074 and 1075: 1.1043 APPENDIX153. Shri Navrathana
Page 1076 and 1077: 1.1045 APPENDIX225. Sri Annamalai B
Page 1078 and 1079: 1.1047 APPENDIX277. Vaitheeswaranko
Page 1080 and 1081: 1.1049 APPENDIX327. Veer Mutual Ben
Page 1082 and 1083: 1.1051 APPENDIX(i) (a) The turnover
Page 1084 and 1085: 1.1053 APPENDIX(xi)(xii)(xiii)shown
Page 1086 and 1087: 1.1055 APPENDIXparts and components
Page 1088 and 1089: 1.1057 APPENDIXprofits of which, he
Page 1090 and 1091: 1.1059 APPENDIXSECTION 360 OF CODE
Page 1092 and 1093: 1.1061 APPENDIXSECTION 1 OF EMPLOYE
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1.1063 APPENDIXsuch conditions as t
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1.1065 APPENDIXFifth - Every juryma
Page 1098 and 1099:
1.1067 APPENDIX(2) The factors refe
Page 1100 and 1101:
1.1069 APPENDIXSECTION 43 OF LIFE I
Page 1102 and 1103:
1.1071 APPENDIX(h) “multiple disa
Page 1104 and 1105:
1.1073 APPENDIX(r) “mental retard
Page 1106 and 1107:
1.1075 APPENDIX(h) “securities”
Page 1108 and 1109:
1.1077 APPENDIX(ii) any other compa
Page 1110 and 1111:
1.1079 APPENDIXperson in favour of
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1.1081 APPENDIXMedical facilities f
Page 1114 and 1115:
I.T. ACT, 1961 1.1084- interest for
Page 1116 and 1117:
I.T. ACT, 1961 1.1086Audit, compuls
Page 1118 and 1119:
I.T. ACT, 1961 1.1088Business expen
Page 1120 and 1121:
I.T. ACT, 1961 1.1090Certificate pr
Page 1122 and 1123:
I.T. ACT, 1961 1.1092Contractors/Su
Page 1124 and 1125:
I.T. ACT, 1961 1.1094- corporation
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I.T. ACT, 1961 1.1096- royalty, etc
Page 1128 and 1129:
I.T. ACT, 1961 1.1098Expenditure in
Page 1130 and 1131:
I.T. ACT, 1961 1.1100- not a capita
Page 1132 and 1133:
I.T. ACT, 1961 1.1102Income-tax aut
Page 1134 and 1135:
I.T. ACT, 1961 1.1104- associated e
Page 1136 and 1137:
I.T. ACT, 1961 1.1106- tax on Secti
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I.T. ACT, 1961 1.1108- sportsmen/sp
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I.T. ACT, 1961 1.1110- expenditure
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I.T. ACT, 1961 1.1112Probation of O
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I.T. ACT, 1961 1.1114Rent- deductio
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I.T. ACT, 1961 1.1116Scrap- collect
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I.T. ACT, 1961 1.1118Step child- wh
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I.T. ACT, 1961 1.1120Trade Union- i
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DIVISION TWOFinanceAct, 2010
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FINANCE ACT, 2010 2.4SECTIONPAGE18.
Page 1156 and 1157:
*FINANCE ACT, 2010An Act to give ef
Page 1158 and 1159:
2.9 CH. II - RATES OF INCOME-TAX S.
Page 1160 and 1161:
2.11 CH. II - RATES OF INCOME-TAX S
Page 1162 and 1163:
2.13 CH. III - DIRECT TAXES - INCOM
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Page 1166 and 1167:
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Page 1172 and 1173:
Page 1174 and 1175:
Page 1176 and 1177:
2.27 CH. III - DIRECT TAXES - WEALT
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2.29 INCOME-TAX Sch. I(II) In the c
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2.31 RATES FOR TDS IN CERTAIN CASES
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Page 1186 and 1187:
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2.39 RATES FOR CHARGING INCOME-TAX
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2.41 RULES FOR COMPUTATION OF NET A
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Page 1194 and 1195:
Page 1196 and 1197:
NATIONAL TAX TRIBUNAL ACT, 2005Arra
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NATIONAL TAX TRIBUNALACT, 2005[49 O
Page 1200 and 1201:
3.7 CH. II - ESTABLISHMENT OF NATIO
Page 1202 and 1203:
3.9 CH. II - ESTABLISHMENT OF NATIO
Page 1204 and 1205:
3.11 CH. III - JURISDICTION, POWERS
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3.13 CH. III - JURISDICTION, POWERS
Page 1208 and 1209:
3.15 AMENDMENT OF CERTAIN ENACTMENT
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3.17 AMENDMENT OF CERTAIN ENACTMENT
Page 1212 and 1213:
DIVISION FOURSecuritiesTransaction
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SECURITIES TRANSACTION TAX*CHAPTER
Page 1216 and 1217:
4.7 CH. VII OF FINANCE (NO. 2) ACT,
Page 1218 and 1219:
4.9 CH. VII OF FINANCE (NO. 2) ACT,
Page 1220 and 1221:
4.11 CH. VII OF FINANCE (NO. 2) ACT
Page 1222:
4.13 CH. VII OF FINANCE (NO. 2) ACT
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