The West Bengal Finance Act, 2001
west-bengal · 2001
- S. 1(1) This Act may be called the West Bengal Finance Act, 2001
- S. 2Amends the Indian Stamp Act, 1899 to change the stamp duty rate for certain deeds in West Bengal.
- S. 3Section 3 amends the Bengal Amusements Tax Act to redefine the Commissioner and adjust entertainment tax rates and exemptions for cinema halls.
- S. 3BSection 3B allows assessments and orders under the West Bengal Finance Act to be reviewed or revised by prescribed authorities.
- S. 4In the Bengal Electricity Duty Act, 1935,— (1) after section 3A, the following section shall be inserted:— "Review of
- S. 5Section amends the Bengal Agricultural Income-tax Act to set the tax rate for domestic companies at 45 paise per rupee.
- S. 6Adds a new proviso to section 4 of the West Bengal Entertainments and Luxuries Tax Act, 1972.
- S. 7Adds an explanation to section 2 of the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
- S. 8Section 8 amends the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, to redefine terms and extend assessment deadlines.
- S. 9In the West Bengal Luxury Tax Act, 1994, in the Schedule,— Amendment of West Ben
- S. 10Section 10 amends the West Bengal Sales Tax Act, 1994, by making several textual changes to various sections and clauses.
- S. 11Section 11 amends the West Bengal Sales Tax (Settlement of Dispute) Act, 2001, changing specific dates in several sections.
- S. 12ASection 12A authorizes the Bureau to investigate tax evasion and malpractices, and to report findings to the Commissioner for further action.
- S. 22C(1) There shall be a set-off of an " paid on purchase amount equal to fifty per centum of the of raw jute
- S. 23Foreign liquor not manufactured or made in India
- S. 24Toys not manufactured or made in India
- S. 25Section 25 lists non-Indian electrical and electronic goods subject to specific tax provisions in the West Bengal Finance Act, 2001.
- S. 26Cosmetics not manufactured or made in India
- S. 27Umbrella not manufactured or made in India
- S. 28Tea not manufactured or made in India
- S. 29Glassware and crockery not manufactured or made in India
- S. 30Soap not manufactured or made in India
- S. 31Chocolate and confectionery not manufactured or made in India
- S. 32Readymade garments not manufactured or made in India
- S. 33Motorcycle not manufactured or made in India
- S. 34Motor vehicle not manufactured or made in India
- S. 39ASection 39A validates certain tax exemption proceedings and amends specific sections for effective implementation from January 2000.
- S. 250Information technology products, other than those specified elsewhere in this Schedule or in any other Schedule
- S. 251Alta
- S. 252Sindur
- S. 253Items of goods not specified by name or description, other than those specified in Schedule I or Schedule VIIIA
- S. 1899Amendment of Ben
- S. 1959Section amends various entries in Schedule IV to exclude certain items like jute emulsifiers, non-factory soap, and hand-made soap from taxation.
- S. 1972Section exempts luxury tax on hotels outside Calcutta Metropolitan Planning Area as per the 1979 Act.
- S. 1973169 The West Bengal Finance Act, 2001
- S. 1979(Section 8
- S. 1983174 The West Bengal Finance Act, 2001
- S. 1994170 The West Bengal Finance Act, 2001
- S. 1999189 The West Bengal Finance Act, 2001