The West Bengal Finance Act, 2014
west-bengal · 2014
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Employees earning monthly salary or wages— (i) Not exceeding Rs
- S. 2Section 2 amends the Indian Stamp Act, 1899 for West Bengal, reducing interest rates and setting maximum stamp duty limits.
- S. 3Section 3 defines various professionals, traders, and entities subject to the West Bengal Finance Act, 2014 for tax and regulatory purposes.
- S. 4Section 4 amends various sections of the West Bengal Value Added Tax Act, 2003 to modify tax provisions and board structure.
- S. 5CSection 5C allows late registration or enrolment for tax payment with reduced fees by March 2015.