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Atal Pension Scheme

1. Background : The Government of India has introduced a pension scheme called the Atal Pension Yojana (APY), with effect from 1st June, 2015, pursuant to the...

ATAL PENSION YOJANA (APY) - Details of the Scheme

Details of the Scheme[1] 1. Introduction 1.1 The Government of India is extremely concerned about the old age income security of the working poor and is focused on...

Authority For Advance Rulings (Customs, Central Excise & Service Tax) Procedure Regulations, 2005

In exercise of the powers conferred by section 28M of the Customs Act, 1962 (52 of 1962), section 23H of the Central Excise Act, 1944 (1 of 1944) and section 96H of the...

AUTHORITY FOR ADVANCE RULINGS (CUSTOMS, CENTRAL EXCISE AND SERVICE TAX) PROCEDURE REGULATIONS, 2005

Notification No. 1/2005-AAR/GSR 12(E) dt. 7th Jan., 2005 In exercise of the powers conferred by section 28M of the Customs Act, 1962 (52 of 1962), section 23H of the...

BANKING CASH TRANSACTION TAX

93. Extent, commencement and application. (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir. (2) It shall come into force on the 1st day...

Bank Term Deposit Scheme, 2006

In exercise of the powers conferred by clause (xxi) of sub-section (2) of section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the...

Banning of Unregulated Deposit Schemes Rules 2020

S.O. 663 (E).— In exercise of the powers conferred by section 37 of the Banning of Unregulated Deposit Schemes Act, 2019 (21 of 2019), the Central Government hereby...

BILLS DIRECT TAXES CODE BILL, 2009

A Bill to consolidate and amend the law relating to direct taxes. Be it enacted by Parliament in the Sixty First Year of the Republic of India as follows:- CHAPTER -...

CANTONMENTS ACT, 2006

(1) The Central Government may, by notification in the Official Gazette, declare any place or places along with boundaries in which any part of the Forces is quartered or...

Capital Gains Accounts Scheme, 1988

(Notification No. GSR 724(E), dated 22 June, 1988)[1] In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section 54B, sub-section...