The Bihar Finance Act, 2015.
bihar · 2015
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Short title, extent and commencement- (1) This Act may be called the Bihar Finance Act, 2015
- S. 2The section amends the Bihar Value Added Tax Act, 2005, to redefine "notification" and validates all prior actions under the old definition.
- S. 3Section amends Bihar Value Added Tax Act to require transit permission for goods transported through Bihar.
- S. 4Insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
- S. 5Amendment in section 11 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005)
- S. 6Amendment in section 12 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005)
- S. 7Amendment in section 46 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005)
- S. 8Section 8 amends the Bihar tax on Entry of Goods Act, 1993, updating references and redefining "dealer" for tax purposes.
- S. 9Section 9 amends references in Bihar tax law to replace outdated finance act references with the Bihar Value Added Tax Act, 2005.
- S. 10Section 10 amends the Bihar tax on Entry of Goods Act, 1993, allowing the state government to modify the act's schedule.
- S. 11Section 11 inserts a new provision requiring unregistered importers to pay entry tax on goods delivered through electronic commerce.
- S. 12Section 12 amends the Bihar tax on Entry of Goods Act by replacing an outdated reference with the Bihar Value Added Tax Act.
- S. 13Section 13 amends the Bihar Tax on Entry of Goods Act to apply the Bihar Value Added Tax Act's provisions for tax collection and enforcement.
- S. 14Section 14 amends section 4 of The Bihar Finance Act 2014 by correcting specific text references.