The West Bengal Finance Act, 2020
west-bengal · 2020
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the West Bengal Finance Act, 2020
- S. 2Section 2 amends the Indian Stamp Act, 1899 for West Bengal, modifying interest calculations and introducing a new ad valorem stamp duty for land amalgamation.
- S. 3The section amends the Bengal Agricultural Income-tax Act to extend the applicable period for certain tax provisions from 2019-2020 to 2019-2022.
- S. 4Section amends the West Bengal State Tax Act to update the definition of taxable persons for professions and employments.
- S. 5Section 5 amends various dates in the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, to change them from October 2018 to January 2020.
- S. 6Section 6 amends the West Bengal Value Added Tax Act, 2003 to change the date from March 31, 2017 to March 31, 2020.
- S. 7Section 7 amends the West Bengal Goods and Services Tax Act, 2017, to replace "Appellate Authority" with "National Appellate Authority" and introduces new tax provisions for small businesses.
- S. 8(1) The Bengal Opium Smoking Act, 1932 is hereby repealed
- S. 1944Amendment of West Ben
- S. 1979West Ben
- S. 1999West Ben