Lok Sabha Debates
Motion For The Consideration Of The Finance Bill, 2020 (Motion Adopted And Bill ... on 23 March, 2020
Seventeenth Loksabha > Title: Motion for the consideration of the Finance Bill, 2020 (Motion adopted and Bill passed).
माननीय अध्यक्ष: माननीय सदस्यगण, जैसा कि आपको विदित है, माननीय मंत्री जी ने वित्त विधेयक, 2020 में अनंतिम कर संग्रहण अधिनियम, 1931 के अधीन घोषणा में संशोधन संख्या 44 का प्रस्ताव किया है । इस संबंध में मैं आपको सूचित करना चाहता हूं कि यह घोषणा सभा के मतदान के लिए नहीं रखी जाती है और विधेयक को राज्य सभा में भेजने से पूर्व इसे विधेयक से हटा दिया जाता है । इसलिए, मैं यह निर्देश देता हूं कि संशोधन संख्या 44 द्वारा घोषणा में सुझाए गए संशोधन को वित्त विधेयक, 2020 लोक सभा में यथा पुर:स्थापित में शुद्धि माना जाए, तदनुसार संशोधन संख्या 44 को सभा के मतदान के लिए नहीं रखा जाएगा ।
THE MINISTER OF FINANCE AND MINISTER OF CORPORATE AFFAIRS (SHRIMATI NIRMALA SITHARAMAN): Sir, I rise to move:
“That the Bill to give effect to the financial proposals of the Central Government for the financial year 2020-21 be taken into consideration.” माननीय अध्यक्ष: प्रश्न यह है:
“कि वित्तीय वर्ष 2020-21 के लिए केंद्रीय सरकार की वित्तीय प्रस्थापनाओं को प्रभावी करने वाले विधेयक पर विचार किया जाए ।” प्रस्ताव स्वीकृत हुआ ।
माननीय अध्यक्ष: अब सभा विधेयक पर खंडवार विचार करेगी ।
Clause 2 Income Tax माननीय अध्यक्ष : प्रश्न यह है: “कि खण्ड 2 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ । खण्ड 2 विधेयक में जोड़ दिया गया । Clause 3 Amendment of Section 2 Amendment made: Page 8, after line 16, insert– ‘(ia) in clause (15A),–
(a) After the words “Chief Commissioner of Income-tax”, the words “or a Director General of Income-tax” shall be inserted;
(b) after the words “Principal Chief Commissioner of Income-tax”, the words “or a Principal Director General of Income-tax” shall be inserted.’. (1) (Shrimati Nirmala Sitharaman) … (Interruptions)
श्री अधीर रंजन चौधरी (बहरामपुर): सर,आप कोरोना के लिए फाइनेंशिएल पैकेज का ऐलान कर दीजिए । हम लोग कोरोना के लिए फाइनेंशिएल पैकेज की मांग रखते हैं ।
माननीय अध्यक्ष: आपको अभी बोलने का मौका दिया जाएगा ।
माननीय अध्यक्ष : प्रश्न यह है:
“कि खण्ड 3, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खण्ड 3, यथा संशोधित , विधेयक में जोड़ दिया गया ।
Clause 4 Amendment of Section 6 Amendments made: Page 8, for lines 23 and 24, substitute– ‘(a) in clause (1), in Explanation 1, in clause (b), for the words “substituted” occurring at the end, the words ‘substituted and in case of the citizen or person of Indian origin having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year, for the words “sixty days” occurring therein, the words “one hundred and twenty days” had been substituted;’.’. (2) Page 8, for lines 26 to 29, substitute– “(1A) Notwithstanding anything contained in clause (1), an individual, being a citizen of India, having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year shall be deemed to be resident in India in that previous year, if ye is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature.”. (3) Page 8, for lines 30 to 36, substitute–
‘(c) in clause (6), in sub-clause (b), for the words “days or less” occurring at the end, the following shall be substituted, namely:– “days or less; or
(c) a citizen of India, or a person of Indian origin, having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year, as referred to in clause (b) of Explanation 1 to clause (1), who has been in India for a period or periods amounting in all to one hundred and twenty days or more but less than one hundred and eighty-two days; or
(d) a citizen of India who is deemed to be resident in India under clause (1A).
Explanation.–For the purposes of this section, the expression “income from foreign sources” means income which accrues or arises outside India (except income derived from a business controlled in or a profession set up in India).”.’. (4) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : श्री एन.के.प्रेमचन्द्रन, क्या आप संशोधन संख्या 64 और 65 प्रस्तुत करना चाहते हैं?
SHRI N. K. PREMACHANDRAN (KOLLAM): Sir, let me take one minute. …(Interruptions) This is my amendment.
Hon. Speaker, Sir, we are ready to pass the Finance Bill without discussion. I fully agree with the decision taken in the meeting of leaders of all parties. But last week, and the week before that also, I had raised a point of order regarding the same issue that after guillotining all Demands for Grants, let the Finance Bill be discussed and passed. It is quite unfortunate that the Finance Bill has been postponed like anything to the last moment. I think the Government is not taking seriously the observations made from this side. Twice I have raised the point of order regarding the same issue. Now, we are forced to pass it. I am not disputing anything. We are fully cooperating with the Government, but with a strong objection. Sir, 41 amendments have been brought here and a new part has been introduced in the Finance Bill. There are 41 amendments to the Income Tax Act 1961 and a new part, that is part 4A, is also incorporated in the Finance Bill. We are not having the opportunity to have a discussion, which means it is quite unfair as far as the rights of the Members are concerned. In Clause 4, the Government has already moved three amendments. My amendment is regarding NRI’s amendment, that is the original position has to be restored which is 182 days.
संसदीय कार्य मंत्रालय में राज्य मंत्री तथा भारी उद्योग और लोक उद्यम मंत्रालय में राज्य मंत्री (श्री अर्जुन राम मेघवाल):अध्यक्ष महोदय, फ्लोर लीडर्स की बैठक में यह तय हुआ था कि यह एक्स्ट्रा आर्डिनरी सिचुएशन है इसलिए यह बिल बिना डिसकशन के पास होगा ।
SHRI N. K. PREMACHANDRAN : I beg to move:
Page 8, line 24, -
for “one hundred and twenty days”. substitute “one hundred and eighty-one days be substituted”.(64) Page 8, omit lines 25 to 29. (65)
माननीय अध्यक्ष: अब मैं श्री एन. के. प्रेमचन्द्रन द्वारा खंड 4 में प्रस्तुत संशोधन संख्या 64 और 65 को सभा के समक्ष मतदान के लिए रखता हूं ।
संशोधन मतदान के लिए रखे गए तथा अस्वीकृत हुए ।
माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 4, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 4, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खंड 5 और 6 विधेयक में जोड़ दिए गए ।
Clause 7 Amendment of Section 10 Amendments made: Page 10, for lines 3 to 5, substitute-- "(A) for the first and second provisos, the following provisos shall be substituted with effect from the 1st day of June, 2020, namely:-" (5) Page 11, for lines 3 and 4, substitute--
'(B) after the third proviso, the following Explanation shall be inserted, namely:--
"Explanation.--For the removal of doubts, it is hereby clarified that for the purposes of this proviso, the income of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution, shall not include income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of such fund or trust or institution or any university or other educational institution or any hospital or other medical institution:";
(C) for the eighth and ninth provisos, the following provisos shall be substituted with effect from the 1st day of June, 2020, namely:--'. (6) Page 11, line 20, for "(B) in the tenth proviso", substitute "(D) in the tenth proviso". 7) Page 11, for line 24, substitute-
'(E) in the twelfth proviso, for the words, brackets, figures and letters "in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-
clause (via), to any trust or institution registered under section 12AA, being voluntary contribution made with a specific direction that they shall form part of the corpus of the trust or institution," the words, brackets, figures and letters "in sub-clause (iv) or sub-clause (v) or sub-
clause (vi) or sub-clause (via), to any other fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) 'or sub-clause (v) or sub-clause (vi) or sub-clause (via) or trust or institution registered under section 12AA, being voluntary contribution made with a specific direction that they shall form part of the corpus," shall be substituted;
(F) with effect from the 1st day of June, 2020, -'. (8) Page 11, for lines 39 and 40, substitute- '(c) in clause (23FD), for the words, brackets, letters and figures "in sub-clause (a) of clause (23FC)", the words, brackets, letters and figures "in sub-clause (a) of clause (23FC) or sub-clause (b) of said clause (in a case where the special purpose vehicle has not exercised the option under section (115BAA)" shall be substituted;'. (9)
Page 11, line 44, for “equity", substitute "share capital or unit". (10) Page 11, for line 45, substitute--
"(i) is made on or after the 1st day of April, 2020 but on or before the 31st day of March, 2024;". (11) Page 11, for lines 47 to 51, substitute--
"(iii) is in-
(a) a business trust referred to in sub-clause (i) of clause (13A) of section 2; or
(b) a company or enterprise or an entity carrying on the business of developing, or operating and maintaining, or developing, operating and maintaining any infrastructure facility as defined in the Explanation to clause (i) of sub-section (4) of section 80-lA or such other business as the Central Government may, by notification in the Official Gazette, specify in this behalf; or
(c) a Category I or Category-Il Alternative Investment Fund regulated under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992, having hundred per cent investment in one or more of the company or enterprise or entity referred to in item (b):
Provided that if any difficulty arises regarding interpretation or implementation of the provisions of this clause, the Board may, with the approval of the Central Government, Issue guidelines for the purpose of removing the difficulty:
Provided further that every guideline issued under the first proviso, shall be laid before each House of Parliament and shall be binding on the income-tax authority and the specified person: Provided also that where any income has not been included in the total income of the specified person due to the provisions of this clause, and subsequently during any previous year the specified person fails to satisfy any of the conditions of this clause so that the said income would not have been eligible for such non-inclusion, such income shall be chargeable to income-tax as the income of the specified person of that previous year.". (12) Page 12, after line 18, insert--
"(c) a pension fund, which--
(i) is created or established under the law of a foreign country including the laws made by any of its political constituents being a province, state or local body, by whatever name called;
(ii) is not liable to tax in such foreign country;
(iii) satisfies such other conditions as may be prescribed; and
(iv) is specified by the Central Government, by notification in the Official Gazette, for this purpose;". (13) Page 12, for lines 21 and 22, substitute--
"Provided further that nothing contained in this clause shall apply to any income by way of dividend received on or after the 1st day of April, 2020 other than the dividend on which tax under section 115-O and section 115BBDA, wherever applicable, has been paid;". (14) Page 12, line 28, for "clause shall", substitute "clauses shall". (15) Page 12, after line 37, insert-
'(IV) in clause (50), with effect from the 1st day of April, 2021, for the words "comes into force", the words, figures and letters "comes into force or arising from any e-commerce supply or services made or provided or facilitated on or after the 1 st day of April, 2021" shall be substituted. ' . (16) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 7, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 7, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खंड 8 विधेयक में जोड़ दिया गया ।
Clause 9 Amendment of Section 11 Amendment made:
Page 12, for lines 42 and 43, substitute--
'9. In section 11 of the Income-tax Act, --
(I) in sub-section (1), in Explanation 2, for the words, figures and letters "to any other trust or institution registered under section 12AA, being contribution with a specific direction that they shall form part of the corpus of the trust or institution", the words, brackets, figures and letters "to any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause
(v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or other trust or institution registered under section 12AA, being contribution with a specific direction that it shall form part of the corpus" shall be substituted;
(II) in sub-section (7), with effect from the 1st day of June, 2020-'. (17) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 9, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 9, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खंड 10 से 39 विधेयक में जोड़ दिए गए ।
Clause 40 Insertion new 80 M Deduction in respect of certain inter-corporate dividends Amendment made: Page 21, for lines 53 to 59, substitute--
"80M. (I) Where the gross total income of a domestic company in any previous year includes any income by way of dividends from any other domestic company or a foreign company or a business trust, there shall, in accordance with and subject to the provisions of this section, be allowed in computing the total income of such domestic company, a deduction of an amount equal to so much of the amount of income by way of dividends received from such other domestic company or foreign company or business trust as does not exceed the amount of dividend distributed by it on or before the due date.". (18) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 40, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 40, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खं ड 41 और 42 विधेयक में जोड़ दिए गए ।
Clause 43 Amendment of Section 92 CB Amendments made: Page 22, for lines 19 and 20, substitute – “43. In section 92CB of the Income-tax Act, -- (I) For sub-section (1), the following sub-section shall be substituted, namely:--” (19) Page 22, after line 24, insert— ‘(II) in sub-section (2), in the Explanation, for the words “the transfer price, declared by the assessee”, the words, brackets and figures “the transfer price or income, deemed to accrue or arise under clause (i) of sub-section (1) of section 9, as the case may be, declared by the assessee” shall be substituted.’. (20) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है: “कि खण्ड 43, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ । खण्ड 43, यथा संशोधित , विधेयक में जोड़ दिया गया । खण्ड 44 से 46 विधेयक में जोड़ दिए गए । Clause 47 Amendment of Section 115A Amendment made: Page 23, for lines 16 to 18, substitute –
‘(I) in sub-section (1), in clause (a), with effect from the 1st day of April, 2021,--
(i)the words, figures and letter “other than dividends referred to in section 115-O” at both the places where they occur, shall be omitted;
(ii)in the long line, for clause (BA), the following clause shall be substituted, namely:-
“(BA) the amount of income-tax calculated on the amount of income by way of interest referred to in,-
(i)sub-clause (iia), if any, included in the total income, at the rate of five per cent.;
(ii)sub -clause (iiaa) or sub-clause (iiab) or sub-clause (iiac), if any, included in the total income, at the rate provided in the respective sections referred to in the said sub-clauses;”;’. (21) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है:
“कि खण्ड 47, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खण्ड 47, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खण्ड 48 से 50 विधेयक में जोड़ दिए गए ।
Clause 51 Amendment of Section 115 BAA Amendment made: Page 23, line 39 for “substituted”,substitute “substituted with effect from the 1st day of April, 2021”. (22) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है: “कि खण्ड 51, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ । खण्ड 51, यथा संशोधित , विधेयक में जोड़ दिया गया । Clause 52 Amendment of Section 115 BAB Amendment made: Page 23, line 44, for “substituted”,substitute “substituted with effect from the 1st day of April, 2021”. (23) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है: “कि खण्ड 52, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ । खण्ड 52, यथा संशोधित , विधेयक में जोड़ दिया गया । Clause 53 Insertion of new Sections 115 BAC and 115 BAD Tax on Income of individuals and Hindus undivided family Amendments made: Page 25, for lines 1 to 6, substitute—
“(i) having income from business or profession, on or before the due date specified under sub-section (1) of section 139 for furnishing the returns of income for any previous year relevant to the assessment year commencing on or after the 1st day of April, 2021, and such option once exercised shall apply to subsequent assessment years;
(ii) having income other than the income referred to in clause (i), alongwith the return of income to be furnished under sub-section (1) of section 139 for a previous year relevant to the assessment year:”. (24) Page 25, line 10, for “business income”, substitute “income from business or profession”. (25) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : महताब जी, क्या आप अमेंडमेंट संख्या 66 मूव कर रहे हैं?
SHRI BHARTRUHARI MAHTAB (CUTTACK): I am not moving, Sir.
“कि खण्ड 53, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खण्ड 53, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खण्ड 54 से 74 विधेयक में जोड़ दिए गए ।
Clause 75 Amendment of Section 194A Amendments made: Page 28, after line 43, insert—
‘(AA) in clause (iii), after sub-clause (f), the following proviso shall be inserted, namely:-
“Provided that no notification under this sub-clause shall be issued on or after the 1st day of April, 2020.”.’. (26) Page 29, after line 6, insert— ‘(III) after sub-section (4), the following sub-section shall be inserted, namely:- “(5) The Central Government may, by notification in the Official Gazette, provide that the deduction of tax shall not be made or shall be made at such lower rate, from such payment to such person or class of persons, as may be specified in the said notification.”.’. (27) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है:
“कि खण्ड 75, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खण्ड 75, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खण्ड 76 से 78 विधेयक में जोड़ दिए गए ।
---
Clause 79 Amendment of Section 194J Amendment made:
Page 29, line 33, for “service) and ten per cent.”, substitute “services) or royalty where such royalty is in the nature of consideration for sale, distribution or exhibition of cinematographic films and ten per cent.”. (28) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है:
“कि खण्ड 79, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खण्ड 79, यथा संशोधित , विधेयक में जोड़ दिया गया ।
Clause 80 Insertion of New Section 194 K Income in respect of units Amendment made: Page 29, for lines 47 to 51, substitute-
“Provided that the provisions of this section shall not apply-
(i) where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person responsible for making the payment to the account of, or to, the payee does not exceed five thousand rupees; or
(ii) if the income is of the nature of capital gains.”. (29) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 80, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 80, यथा संशोधित , विधेयक में जोड़ दिया गया ।
Clause 81 Amendment of Section 194 LBA Amendment made: Page 30, after line 15, insert-
‘(c) after sub-section (2), the following sub-section shall be inserted, namely:-
“(2A) Nothing contained in sub-sections (1) and (2) shall apply in respect of income of the nature referred to in sub-clause (b) of clause (23FC) of section 10, if the special purpose vehicle referred to in the said clause has not exercised the option under section 115BAA.”.’. (30) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 81, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 81, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खंड 82 और 83 विधेयक में जोड़ दिए गए ।
Motion Re: Suspension of Rule 80 (i) SHRIMATI NIRMALA SITHARAMAN : I beg to move:
“That this House do suspend clause (i) of rule 80 of the Rules of Procedure and Conduct of Business in Lok Sabha in so far as it requires that an amendment shall be within the scope of the Bill and relevant to the subject matter of the clause to which it relates, in its application to Government amendment No. 31* to the Finance Bill, 2020 and that this amendment may be allowed to be moved.” माननीय अध्यक्ष : प्रश्न यह है:
“कि यह सभा, लोक सभा के प्रक्रिया तथा कार्य संचालन नियमों के नियम 80 के खण्ड (i) को, जहां तक उसमें यह अपेक्षा की गई है कि संशोधन विधेयक की व्याप्ति के भीतर होगा और जिस खण्ड से उसका संबंध हो, उसके विषय के सुसंगत होगा, वित्त विधेयक, 2020 की सरकारी संशोधन संख्या 31* को लागू करने के संबंध में, निलंबित करती है और यह कि इस संशोधन को पेश करने की अनुमति दी जाए ।” प्रस्ताव स्वीकृत हुआ ।
New Clause 83 A Amendment made:
Page 31, for lines 3 and 4, substitute-
Substitution of new section for section 194N.
‘83A. For section 194N of the Income-Tax Act, the following section shall be substituted with effect from the 1st day of July, 2020, namely:- Payment of certain amounts in cash.
“194N. Every person, being,-
(i)a banking company to which the Banking Regulation Act, 1949 applies (including any bank or banking institution referred to in section 51 of that Act);
(ii)a co-operative society engaged in carrying on the business of banking; or
(iii)a post office, who is responsible for paying any sum, being the amount or the aggregate of amounts, as the case may be, in cash exceeding one crore rupees during the previous year, to any person (herein referred to as the recipient) from one or more accounts maintained by the recipient with it shall, at the time of payment of such sum, deduct an amount equal to two per cent of such sum, as income-tax:
Provided that in case of a recipient who has not filed the returns of income for all of the three assessment years relevant to the three previous years, for which the time limit to file return of income under sub-section (1) of section 139 has expired, immediately preceding the previous year in which the payment of the sum is made to him, the provision of this section shall apply with the modification that-
(i)the sum shall be the amount or the aggregate of amounts, as the case may be, in cash exceeding twenty lakh rupees during the previous year; and
(ii)the deduction shall be-
(a)an amount equal to two per cent of the sum where the amount or aggregate of amounts, as the case may be, being paid in cash exceeds twenty lakh rupees during the previous year but does not exceed one crore rupees; or
(b) an amount equal to five per cent of the sum where the amount or aggregate of amounts, as the case may be, being paid in cash exceeds one crore rupees during the previous year:
Provided further that the Central Government may specify in consultation with the Reserve Bank of India, by notification in the Official Gazette, the recipient in whose case the first proviso shall not apply or apply at reduced rate, if such recipient satisfies the conditions specified in such notification: Provided also that nothing contained in this section shall apply to any payment made to-
(i)the Government;
(ii)any banking company or co-operative society engaged in carrying on the business of banking or a post office;
(iii)any business correspondent of a banking company or co-operative society engaged in carrying on the business of banking, in accordance with the guidelines issued in this regard by the Reserve Bank of India under the Reserve Bank of India Act, 1934;
(iv)any white label automated teller machine operator of a banking company or co-operative society engaged in carrying on the business of banking, in accordance with the authorisation issued by the Reserve Bank of India under the Payment and Settlement Systems Act, 2017:
Provided also that the Central Government may specify in consultation with the Reserve Bank of India, by notification in the Official Gazette, the recipient in whose case the provision of this section shall not apply or apply at reduced rate, if such recipient satisfies the conditions specified in such notification.
84. After section 194N of the Income-tax Act, the following section shall be inserted with effect from the 1st day of October, 2020, namely:’. (31) 10 of 1949
2 of 1934 51 of 2007 Insertion of new section 194-O. (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि नया खंड 83क विधेयक में जोड़ दिया जाए ।” प्रस्ताव स्वीकृत हुआ ।
नया खंड 83 क विधेयक में जोड़ दिया गया ।
Clause 84 Insertion of new Section 194-O. Payments of certain sums by e-commerce operater to e-commerce participation Amendments made: Page 31, after line 33, insert-
“(4) If any difficulty arises in giving effect to the provisions of this section, the Board may, with the approval of the Central Government, issue guidelines for the purpose of removing the difficulty.
(5) Every guideline issued by the Board under sub-section (4) shall be laid before each House of Parliament, and shall be binding on the income-tax authorities and on the e-commerce operator.
(6) For the purposes of this section, e-commerce operator shall be deemed to be the person responsible for paying to e-commerce participant”. (32) Page 31, lines 38 and 39, omit “and is responsible for paying to e-commerce participant”. (33) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 84, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 84, यथा संशोधित विधेयक में जोड़ दिया गया ।
खं ड 85 से 89 विधेयक में जोड़ दिए गए ।
…( व्यवधान)
श्री अधीर रंजन चौधरी (बहरामपुर): अध्यक्ष जी,आप सारा बिल पास कर लीजिए, हम चर्चा भी नहीं करना चाहते हैं और आपके मन माफिक काम करना चाहते हैं,लेकिन हमारी मांग है कि कोरोना के लिए फाइनेंशियल पैकेज का ऐलान होना चाहिए । सारा देश इसके लिए रुका हुआ है । …(व्यवधान) Motion Re: Suspension of Rule 80 (i) SHRIMATI NIRMALA SITHARAMAN: I beg to move:
“That this House do suspend clause (i) of rule 80 of the Rules of Procedure and Conduct of Business in Lok Sabha in so far as it requires that an amendment shall be within the scope of the Bill and relevant to the subject matter of the clause to which it relates, in its application to Government amendment No. 34* to the Finance Bill, 2020 and that this amendment may be allowed to be moved.” माननीय अध्यक्ष : प्रश्न यह है:
“कि यह सभा, लोक सभा के प्रक्रिया तथा कार्य संचालन नियमों के नियम 80 के खण्ड (i) को, जहां तक उसमें यह अपेक्षा की गई है कि संशोधन विधेयक की व्याप्ति के भीतर होगा और जिस खण्ड से उसका संबंध हो, उसके विषय के सुसंगत होगा, वित्त विधेयक, 2020 की सरकारी संशोधन संख्या 34* को लागू करने के संबंध में, निलंबित करती है और यह कि इस संशोधन को पेश करने की अनुमति दी जाए ।” प्रस्ताव स्वीकृत हुआ ।
New Clause 89 A Amendment of Section 197 Amendment made: Page 32, after line 5, insert- Amendment of section 197A.
‘89A. In section 197A of the Income-tax Act, for sub-section (1F), the following sub-section shall be substituted, namely:- “(1F) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made, or deduction of tax shall be made at such lower rate, from such payment to such person or class of persons, including institution, association or body or class of institutions, associations or bodies, as may be notified by the Central Government in the Official Gazette, in this behalf.”.’. (34) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि नया खंड 89क विधेयक में जोड़ दिया जाए ।” प्रस्ताव स्वीकृत हुआ ।
नया खंड 89 क विधेयक में जोड़ दिया गया ।
खंड 90 से 92 विधेयक में जोड़ दिए गए ।
Clause 93 Amendment of Section 206C Amendments made: Page 32, line 18, for “Income-tax Act”, substitute “Income-tax Act with effect from the 1st day of October, 2020”. (35) Page 32, lines 21 and 22, omit “, or an aggregate of amounts, of seven lakh rupees or more in a financial year”. (36) Page 32, line 30, for “Provided that”, substitute-
“Provided that the authorised dealer shall not collect the sum, if the amount or aggregate of the amounts being remitted by a buyer is less than seven lakh rupees in a financial year and is for a purpose other than purchase of overseas tour programme package: Provided further that the sum to be collected by an authorised dealer from the buyer shall be equal to five per cent of the amount or aggregate of the amounts in excess of seven lakh rupees remitted by the buyer in a financial year, where the amount being remitted is for a purpose other than purchase of overseas tour programme package: Provided also that the authorised dealer shall collect a sum equal to one half per cent of the amount or aggregate of the amounts in excess of seven lakh rupees remitted by the buyer in a financial year, if the amount being remitted out is a loan obtained from any financial institution as defined in section 80E, for the purpose of pursuing any education: Provided also that the authorised dealer shall not collect the sum on an amount in respect of which the sum has been collected by the seller:
Provided also that” (37) Page 32, line 49, after “other than the goods”, insert “being exported out of India or goods”. (38)
Page 33, line 2, after “provision of this Act”, insert “on the goods purchased by him from the seller”. (39) Page 33, line 16, for “any other purpose”, substitute “a person importing goods into India or any other person”. (40) Page 33, after line 23, insert-
“(1-I) If any difficulty arises in giving effect to the provisions of sub-section (1G) or sub-section (1H), the Board may, with the approval of the Central Government, issue guidelines for the purpose of removing the difficulty. (1J) Every guideline issued by the Board under sub-section (1-I) shall be laid before each House of Parliament, and shall be binding on the income-tax authorities and on the person liable to collect the sum.” (41) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 93, यथा संशोधित, विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 93, यथा संशोधित , विधेयक में जोड़ दिया गया ।
खंड 94 से 124 विधेयक में जोड़ दिए गए ।
माननीय अध्यक्ष: बालू जी, आप लास्ट में बोल दीजिएगा ।
…( व्यवधान)
SHRI T. R. BAALU (SRIPERUMBUDUR): Sir, in the country an excruciatingly painful situation is prevailing. I would request that the hon. Finance Minister should come forward to see that a proper financial package is extended to each and every countryman. The poor and unorganised sector people are suffering …(Interruptions). I would request the Government to give Rs.15000 per family…(Interruptions).
माननीय अध्यक्ष: श्री विनायक भाऊराव राऊत – उपस्थित नहीं ।
…( व्यवधान)
माननीय अध्यक्ष: आप बिल के अंतिम चरण में बोल लें ।
…( व्यवधान)
माननीय अध्यक्ष: मैं आपको बिल के अंतिम पैरा के समय बोलने का मौका दूँगा ।
…( व्यवधान)
श्री अधीर रंजन चौधरी (बहरामपुर): सर,बिल के पारित होने के बाद तो वित्त मंत्री जी चली जाएंगी ।…(व्यवधान)
श्री अधीर रंजन चौधरी : सर, मेरी पार्टी की तरफ से वित्त मंत्री जी से एक ही निवेदन है कि हिन्दुस्तान के हालात को देखते हुए,जैसे पूरे हिन्दुस्तान में त्राहि-त्राहि मच रहा है,पूरे हिन्दुस्तान में आज एक एक्स्ट्रा-ऑर्डिनरी सिचुएशन पैदा हो गई है । ऐसी हालत में,सारे हिन्दुस्तान के लोग अपेक्षा कर रहे हैं कि सरकार की तरफ से कोई वित्तीय सहयोग मिलेगा, कोई फाइनेंशियल पैकेज मिलेगा, लेकिन आप इसका कोई नाम ही नहीं ले रहे हैं । इसलिए हम चाहते हैं कि यह फाइनेंस बिल पास होने के पहले, वित्तीय सहायता के बारे में सरकार अपना रुख बताए और इसे सदन के अंदर इसका एलान करे । हम आपकी सारी बातें मानने के लिए तैयार हैं । …(व्यवधान) हालत चरमरा-सी गई है ।…(व्यवधान)
माननीय अध्यक्ष: बालू जी, प्लीज एक मिनट रुकिए ।
…( व्यवधान)
SHRI T. R. BAALU : Sir, the poorest of the poor is suffering. They should come forward with a financial package.
माननीय अध्यक्ष: माननीय सदस्यगण, मैंने आज फ्लोर के सभी नेताओं से सदन के पूर्व मीटिंग बुलाकर चर्चा की थी । सभी नेताओं ने देश की स्थिति को देखते हुए, इस फाइनेंस बिल को पारित करने के लिए अपनी सहमति दी थी । सभी दलों ने कहा था कि इस परिस्थिति में इसे बिना चर्चा हुए पारित होना चाहिए । मैंने आप सबकी सहमति से ही इस बात की शुरुआत की थी । अगर आप मुझे सहमति नहीं देते ।
…( व्यवधान)
श्री अधीर रंजन चौधरी:सर, हमारी बिल्कुल सहमति है ।…(व्यवधान) लेकिन हमें अपनी माँग तो रखनी है । सरकार हमारी माँग तो सुनेगी । इसलिए हम अपनी माँग रखने की कोशिश कर रहे हैं । …(व्यवधान)
माननीय अध्यक्ष: प्लीज बालू जी, आपकी बात आ गई है । आप माहौल को देखा करें, प्लीज ।
…( व्यवधान)
माननीय अध्यक्ष: मैं आपको बिल पास होने के बाद मौका दूंगा ।
…(व्यवधान)
Clause 125 Amendment of Section 132 माननीय अध्यक्ष: एडवोकेट डीन कुरियाकोस, क्या आप संशोधन संख्या 68 प्रस्तुत करना चाहते हैं?
ADV. DEAN KURIAKOSE (IDUKKI): Sir, I beg to move:
Page 41, line 15, omit. “,or causes to commit”. (68) माननीय अध्यक्ष: अब मैं एडवोकेट डीन कुरियाकोस द्वारा खंड 125 में प्रस्तुत संशोधन संख्या 68 को सभा के समक्ष मतदान के लिए रखता हूं । संशोधन मतदान के लिए रखा गया तथा अस्वीकृत हुआ ।
माननीय अध्यक्ष: प्रश्न यह है :
“कि खंड 125 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 125 विधेयक में जोड़ दिया गया ।
खंड 126 विधेयक में जोड़ दिया गया ।
Clause 127 Amendment of Section 168 माननीय अध्यक्ष: एडवोकेट डीन कुरियाकोस, क्या आप संशोधन संख्या 69 प्रस्तुत करना चाहते हैं? ADV. DEAN KURIAKOSE : Sir, I beg to move:
Page 41. Lines 50 and 51,--
omit “except the second proviso therefor”. (69) माननीय अध्यक्ष: अब मैं एडवोकेट डीन कुरियाकोस द्वारा खंड 127 में प्रस्तुत संशोधन संख्या 69 को सभा के समक्ष मतदान के लिए रखता हूं । संशोधन मतदान के लिए रखा गया तथा अस्वीकृत हुआ ।
माननीय अध्यक्ष: प्रश्न यह है:
“कि खंड 127 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 127 विधेयक में जोड़ दिया गया ।
Clause 128 Amendment of Section 172 माननीय अध्यक्ष: एडवोकेट डीन कुरियाकोस, क्या आप संशोधन संख्या 70 प्रस्तुत करना चाहते हैं? ADV. DEAN KURIAKOSE : Sir, no.
माननीय अध्यक्ष : श्री विनायक भाऊराव राउत – उपस्थित नहीं ।
माननीय अध्यक्ष : प्रश्न यह है :
“कि खंड 128 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 128 विधेयक में जोड़ दिया गया ।
खंड 129 से 131 विधेयक में जोड़ दिए गए ।
13 of 2017 Clause 132 Amendment of Section 25 माननीय अध्यक्ष: श्री विनायक भाऊराव राउत – उपस्थित नहीं ।
माननीय अध्यक्ष: प्रश्न यह है :
“कि खंड 132 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 132 विधेयक में जोड़ दिया गया ।
खंड 133 से 137 विधेयक में जोड़ दिए गए ।
15 of 2017 Clause 138 Amendment of Section 14 माननीय अध्यक्ष: श्री विनायक भाऊराव राउत – उपस्थित नहीं ।
माननीय अध्यक्ष: प्रश्न यह है :
“कि खंड 138 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
खंड 138 विधेयक में जोड़ दिया गया ।
खंड 139 से 143 विधेयक में जोड़ दिए गए ।
Clause 144 Amendment of Act 11 of 1991 माननीय अध्यक्ष: प्रश्न यह है : “कि खंड 144 विधेयक का अंग बने ।” प्रस्ताव अस्वीकृत हुआ । माननीय अध्यक्ष: प्रश्न यह है : “कि खंड 145 विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ । खंड 145 विधेयक में जोड़ दिया गया ।
माननीय अध्यक्ष: माननीय मंत्री जी, प्रस्ताव प्रस्तुत करें ।
Motion Re: Suspension of Rule 80(i) SHRIMATI NIRMALA SITHARAMAN: I beg to move:
“That this House do suspend clause (i) of rule 80 of Rules of Procedure and Conduct of Business in Lok Sabha in so far as it requires that an amendment shall be within the scope of the Bill and relevant to the subject matter of the clause to which it relates, in its application to the Government amendment No. 42** to the Finance Bill, 2020 and that this amendment may be allowed to be moved.” माननीय अध्यक्ष: प्रश्न यह है:
“कि यह सभा, लोक सभा के प्रक्रिया तथा कार्य संचालन नियमों के नियम 80 के खण्ड(i) को, जहां तक उसमें यह अपेक्षा की गई है कि संशोधन विधेयक की व्याप्ति के भीतर होगा और जिस खण्ड से उसका संबंध हो, उसके विषय के सुसंगत होगा, वित्त विधेयक, 2020 की सरकारी संशोधन संख्या 42* को लागू करने के संबंध में, निलंबित करती है और यह कि इस संशोधन को पेश करने की अनुमति दी जाए ।” प्रस्ताव स्वीकृत हुआ ।
New Clause 145A Amendment made:
Page 44, after line 32, insert–– New Part IVA and new clause 145A.
‘PART IVA AMENDMENT TO THE FINANCE ACT, 2002 Amendment of Eighth Schedule to Act 20 of 2002.
‘145A. In the Finance Act, 2002, in the Eighth Schedule, ––
(a) against Item No. 1, for the entry in column (3), the entry “Rs. 18 per litre” shall be substituted;
(b) against Item No. 2, for the entry in column (3), the entry “Rs. 12 per litre” shall be substituted.’. (42) (Smt. Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है :
“कि नया खंड 145क, विधेयक में जोड़ दिया जाए ।
प्रस्ताव स्वीकृत हुआ ।
नया खंड 145 क विधेयक में जोड़ दिया गया ।
खंड 146 से 149 विधेयक में जोड़ दिए गए ।
Motion Re: Suspension of Rule 80(i) SHRIMATI NIRMALA SITHARAMAN: I beg to move:
“That this House do suspend clause (i) of rule 80 of Rules of Procedure and Conduct of Business in Lok Sabha in so far as it requires that an amendment hall be within the scope of the Bill and relevant to the subject matter of the clause to which it relates, in its application to the Government amendment No. 43** to the Finance Bill, 2020 and that this amendment may be allowed to be moved.” माननीय अध्यक्ष: प्रश्न यह है:
“कि यह सभा, लोक सभा के प्रक्रिया तथा कार्य संचालन नियमों के नियम 80 के खण्ड(i) को, जहां तक उसमें यह अपेक्षा की गई है कि संशोधन विधेयक की व्याप्ति के भीतर होगा और जिस खण्ड से उसका संबंध हो, उसके विषय के सुसंगत होगा, वित्त विधेयक, 2020 की सरकारी संशोधन संख्या 43* को लागू करने के संबंध में, निलंबित करती है और यह कि इस संशोधन को पेश करने की अनुमति दी जाए ।” प्रस्ताव स्वीकृत हुआ ।
NEW CLAUSES 149A, 149B AND 149C Amendment made:
Page 45, after line 39, insert–– New Parts VI and VII and new clauses 149A, 149B and 149C ‘PART VI AMENDMENT TO THE FINANCE ACT, 2016 149A. The provisions of this Part shall come into force on the 1st day of April, 2020. Commencement of this Part.
149B. In the Finance Act, 2016,–– Amendment of Act 28 of 2016.
(i) in section 163, in sub-section (3), for the word “Chapter”, the words, letters and figures “Chapter, and to consideration received or receivable for e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020” shall be substituted;
(ii) in section 164,–– (A) after clause (c), the following clause shall be inserted, namely:-
‘(ca) “e-commerce operator” means a non-resident who owns, operates or manages digital or electronic facility or platform for online sale of goods or online provision of services or both;
(cb) “e-commerce supply or services” means––
(i) online sale of goods owned by the e-commerce operator; or
(ii) online provision of services provided by the e-commerce operator; or
(iii) online sale of goods or provision of services or both, facilitated by the e-commerce operator; or
(iv) any combination of activities listed in clause (i), (ii) or (iii)’;
(B) in clause (d), after the words “specified service”, the words “or e-commerce supply or services” shall be inserted;
(iii) in section 165, for the marginal heading, the following marginal heading shall be substituted, namely:–– “Charge of equalisation levy on specified services”;
(iv) after section 165, the following section shall be inserted, namely:–– ‘165A. (1) On and from the 1st day of April, 2020, there shall be charged an equalisation levy at the rate of two per cent. of the amount of consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated, by it––
(i) to a person resident in India; or
(ii) to a non-resident in the specified circumstances as referred to in sub-section (3); or
(iii) to a person who buys such goods or services or both using internet protocol address located in India.
(2) The equalisation levy under sub-section (1) shall not be charged,––
(i) where the e-commerce operator making or providing or facilitating e-commerce supply or services has a permanent establishment in India and such e-commerce supply or services is effectively connected with such permanent establishment;
(ii) where the equalisation levy is leviable under section 165; or
(iii) sales, turnover or gross receipts, as the case may be, of the e-commerce operator from the e-commerce supply or services made or provided or facilitated as referred to in sub-section (1) is less than two crore rupees during the previous year.
(3) For the purposes of this section, “specified circumstances” mean––
(i) sale of advertisement, which targets a customer, who is resident in India or a customer who accesses the advertisement though internet protocol address located in India; and
(ii) sale of data, collected from a person who is resident in India or from a person who uses internet protocol address located in India.’;
Charge of equalisation levy on e-commerce supply or services.
(v) in section 166, in sub-section (1), for the words “equalisation levy”, the words, brackets and figures “equalisation levy referred to in sub-section (1) of section 165” shall be substituted;
(vi) in section 166, for the marginal heading, the following marginal heading shall be substituted, namely:–– “Collection and recovery of equalisation levy on specified services.”;
(vii) after section 166, the following section shall be inserted, namely:–– “166A. The equalisation levy referred to in sub-section (1) of section 165A, shall be paid by every e-commerce operator to the credit of the Central Government for the quarter of the financial year ending with the date specified in column (2) of the Table below by the due date specified in the corresponding entry in column (3) of the said Table:
Collection and recovery of equalisation levy on e-commerce supply or services.
TABLE Serial number Date of ending of the quarter of financial year Due date of the financial year (1) (2) (3) 1. 30th June 7th July 2. 30th September 7th October 3. 31st December 7th January 4. 31st March 31st March.”; (viii) in section 167,–– (A) in sub-section (1),––
(a) for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(b) for the words “specified services”, the words “specified services or e-commerce supply or services, as the case may be,” shall be substituted;
(B) in sub-section (2),––
(a) for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(b) for the words “specified services was provided”, the words “specified services was provided or e-commerce supply or services was made or provided or facilitated” shall be substituted;
(C) in sub-section (3), for the words “assessee” at both the places where it occurs, the words “assessee or e-commerce operator” shall be substituted;
(ix) in section 168,––
(i) in sub-section (1),–– (A) for the word “assessee” wherever it occurs, the words “assessee or e-commerce operator” shall be substituted;
(B) in clause (b), for the words “sum deductible”, the words “sum deductible or payable, as the case may be,” shall be substituted;
(C) in clause (c), for the word and figures “section 166”, the words, figures and letter “section 166 or section 166A” shall be substituted;
(D) in the proviso, for the word “statement”, the words “statement or revised statement” shall be substituted;
(ii) in sub-section (2), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(x) in section 169,––
1. in sub-section (2), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
2. in sub-section (3), for the word “assessee” wherever it occurs, the words “assessee or e-commerce operator” shall be substituted;
3. in sub-section (4), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(xi) in section 170,–– (A) for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(B) for the word and figures “section 166”, the words, figures and letter “section 166 or section 166A” shall be substituted;
(xii) in section 171,––
(i) for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(ii) after clause (a), the following clause shall be inserted, namely:–– “(aa) fails to pay the whole or any part of the equalisation levy as required under section 166A; or”;
(iii) in clause (b),––
(a) for the words “equalisation levy”, the words, brackets and figures “equalisation levy referred to in sub-section (1) of section 165” shall be substituted;
(b) in the long line, in sub-clause (i), for the words “deduct; and”, the following shall be substituted, namely:–– “deduct;
(ia) in the case referred to in clause (aa), in addition to the levy in accordance with the provisions of that section, or interest, if any, in accordance with the provisions of section 170, a penalty equal to the amount of equalisation levy that he failed to pay; and”;
(xiii) in section 172, for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(xiv) in section 173,––
(i) in sub-section (1), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(ii) in sub-section (2), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(xv) in section 174, in sub-section (1), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(xvi) in section 175,––
(i) in sub-section (1), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(ii) in sub-section (3), for the word “assessee”, the words “assessee or e-commerce operator” shall be substituted;
(xvii) in section 178, for the word and figures “sections 120”, the word and figures “sections 119, 120” shall be substituted;
(xviii) in section 180, in sub-section (1), for the words “expiry of a period of two years from the date on which the provisions of this Chapter come into force”, the figures, letters and words “31st day of March, 2022” shall be substituted.
PART VII AMENDMENT TO THE FINANCE ACT, 2018 Amendment of Sixth Schedule to Act 13 of 2018.
149C. In the Finance Act, 2018, in the Sixth Schedule, against Item Nos. 1 and 2, for the entry in column (3), the entry “Rs. 18 per litre” shall be substituted.’. (43) (Shrimati Nirmala Sitharaman) माननीय अध्यक्ष: प्रश्न यह है :
“कि नए खंड 149क, 149ख और 149ग विधेयक में जोड़ दिए जाएं ।
प्रस्ताव स्वीकृत हुआ ।
नये खंड 149 क , 149 ख और 149 ग विधेयक में जोड़ दिए गए ।
FIRST SCHEDULE Amendments made:
Page 50, after line 3, insert–– First Schedule.
“(KA) on income by way of dividend (45)
20 per cent.;”.
.
Page 50, after line 49, insert––
First Schedule.
“(JA) on income by way of dividend
(46)
20 per cent.;”.
Page 51, after line 51, insert––
First Schedule.
“(xa) on income by way of dividend
(47)
20 per cent.;”.
Page 52, lines 3 and 4, for “including the income under”, substitute “including the income by way of dividend or income under”. (48)
First Schedule.
Page 52, line 7, for “including the income under”, substitute “including the income by way of dividend or income under”. (49)
First Schedule.
Page 52, line 10, for “excluding the income under”, substitute “excluding the income by way of dividend or income under”. (50)
First Schedule.
Page 52, line 13, for “excluding the income under”, substitute “excluding the income by way of dividend or income under”. (51)
First Schedule.
Page 52, line 15, for “including the income under”, substitute “including the income by way of dividend or income under”. (52)
First Schedule.
Page 52, line 18, for “any income chargeable”, substitute “any income by way of dividend or income chargeable”. (53)
First Schedule.
Page 53, line 25, for “including the income under”, substitute “including the income by way of dividend or income under”. (54)
First Schedule.
Page 53, line 28, for “including the income under”, substitute “including the income by way of dividend or income under”. (55)
First Schedule.
Page 53, line 31, for “excluding the income under”, substitute “excluding the income by way of dividend or income under”. (56)
First Schedule.
Page 53, line 34, for “excluding the income under”, substitute “excluding the income by way of dividend or income under”. (57)
First Schedule.
Page 53, line 36, for “including the income under”, substitute “including the income by way of dividend or income under”. (58)
First Schedule.
Page 53, line 39, for “any income chargeable”, substitute “any income by way of dividend or income chargeable”. (59)
(Shrimati Nirmala Sitharaman)
First Schedule.
माननीय अध्यक्ष: प्रश्न यह है:
“कि पहली अनुसूची, यथा संशोधित, विधेयक का अंग बने ।”
प्रस्ताव स्वीकृत हुआ ।
पहली अनुसूची , यथा संशोधित को विधेयक में जोड़ दिया गया ।
दूसरी अनुसूची को विधेयक में जोड़ दिया गया ।
THIRD SCHEDULE
माननीय अध्यक्ष : श्री भर्तृहरि महताब, क्या आप संशोधन संख्या 74 प्रस्तुत करना चाहते हैं? SHRI BHARTRUHARI MAHTAB (CUTTACK): I am not moving my amendment. माननीय अध्यक्ष : प्रश्न यह है :
“कि तीसरी अनुसूची विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
तीसरी अनुसूची को विधेयक में जोड़ दिया गया ।
FOURTH SCHEDULE माननीय अध्यक्ष : श्री एन. के. प्रेमचन्द्रन, क्या आप संशोधन संख्या 75 प्रस्तुत करना चाहते हैं? SHRI N. K. PREMACHANDRAN (KOLLAM): I beg to move my amendment: Page 61, line 9, in column 3,-
for “5%” substitute “1%”. (75)
माननीय अध्यक्ष : अब मैं श्री एन. के. प्रेमचन्द्रन द्वारा चौथी अनुसूची में प्रस्तुत संशोधन संख्या 75 को सभा के समक्ष मतदान के लिए रखता हूं । संशोधन मतदान के लिए रखा गया तथा अस्वीकृत हुआ ।
माननीय अध्यक्ष : प्रश्न यह है :
“कि चौथी अनुसूची विधेयक का अंग बने ।” प्रस्ताव स्वीकृत हुआ ।
चौथी अनुसूची को विधेयक में जोड़ दिया गया ।
पांचवी अनुसूची को विधेयक में जोड़ दिया गया ।
खंड 1, अधिनियमन सूत्र और विधेयक का पूरा नाम विधेयक में जोड़ दिए गए । माननीय अध्यक्ष : माननीय मंत्री जी, अब यह प्रस्ताव करें कि विधेयक, यथा संशोधित, पारित किया जाए । SHRIMATI NIRMALA SITHARAMAN: I beg to move:
“That the Bill, as amended, be passed.” माननीय अध्यक्ष : प्रश्न यह है:
“कि विधेयक, यथा संशोधित, पारित किया जाए ।” प्रस्ताव स्वीकृत हुआ ।
माननीय अध्यक्ष : माननीय सदस्यगण, जैसा कि आपको विदित है कि वित्त विधेयक, 2020 में कुछ नए खंड जोड़े गए हैं । इसलिए, मैं यह निर्देश देता हूं कि परिवर्तित खंडों का तद्नुसार पुनः क्रमांकन कर लिया जाए । ___________ श्री अधीर रंजन चौधरी (बहरामपुर) : महोदय, हम लोग निराश हुए हैं ।...(व्यवधान) ये क्या हो रहा है?...(व्यवधान) हम लोग बार-बार यह कहते हैं कि...(व्यवधान) माननीय अध्यक्ष : माननीय सदस्यगण, एक मिनट के लिए रुक जाइए । मैं आप सभी की बात को सुनूंगा । …( व्यवधान)
माननीय अध्यक्ष : अच्छे वातावरण में सदन को चलने दीजिए । एक मिनट के लिए रुक जाइए । …( व्यवधान)
माननीय अध्यक्ष : माननीय सदस्यगण, आपके नेता ने आपकी बात कह दी है । एक मिनट के लिए रुक जाइए । आप पहले मेरी बात सुन लीजिए, उसके बाद आप अपनी बात कहिएगा । …( व्यवधान)
माननीय अध्यक्ष : माननीय सदस्यगण, पहले मैं एक विषय को रखूंगा, उसके बाद आप अपनी बात कहिएगा । …( व्यवधान)
माननीय अध्यक्ष : आइटम नंबर – 7 (बी), श्री जी. किशन रेड्डी जी ।
…( व्यवधान)