{"id":19898,"date":"2006-05-17T00:00:00","date_gmt":"2006-05-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/discussion-on-the-motion-for-consideration-of-taxation-laws-on-17-may-2006"},"modified":"2015-09-13T00:51:04","modified_gmt":"2015-09-12T19:21:04","slug":"discussion-on-the-motion-for-consideration-of-taxation-laws-on-17-may-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/discussion-on-the-motion-for-consideration-of-taxation-laws-on-17-may-2006","title":{"rendered":"Discussion On The Motion For Consideration Of Taxation Laws … on 17 May, 2006"},"content":{"rendered":"
Lok Sabha Debates<\/div>\n
Discussion On The Motion For Consideration Of Taxation Laws … on 17 May, 2006<\/div>\n<\/p>\n
<\/pre>\n
                                          an> <\/p>\n
Title <\/a>:  Discussion on the motion for consideration of Taxation Laws (Amendment) Bill, 2005 (Motion adopted and Bill passed).  <\/p>\n
\u00a0 <\/p>\n
\u00a0 <\/p>\n
MR. DEPUTY-SPEAKER<\/a>: Now we take item no. 23, Taxation Laws (Amendment) Bill, 2005. Shri P. Chidambaram.\n<\/p>\n
\u00a0 <\/p>\n
THE MINISTER OF FINANCE <\/a>(SHRI P. CHIDAMBARAM<\/a>): Sir, I beg to move: *  <\/p>\n
\u201cThat the Bill further to amend the Income Tax Act, 1961, the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944 and the Central Sales Tax Act, 1956, be taken into consideration.\u201d <\/p>\n
\u00a0 <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sir, some of these amendments were hinted at by me when I moved the Budget. But I said that I would not burden the Finance Bill with these amendments. So, these amendments could be brought forward as a separate Taxation Laws (Amendment) Bill, and that is how this Bill was introduced in this House in the year 2005.\n<\/p>\n
\u00a0\u00a0 Sir, this Bill has gone to a Standing Committee. The Standing Committee has carefully scrutinised the Bill, and has made some recommendations. We have studied the recommendations, and we have accepted a number of recommendations made by the Standing Committee.\n<\/p>\n
\u00a0\u00a0 Sir, as far as the amendments are concerned, many of them are simply administrative and procedural in nature. For example, we are amending the definition of the Tax Recovery Officer (TRO); we have provided an exemption of the income of the North-Eastern Development Finance Corporation; we are amending section 10 clause 23C to provide for one time notification of entities  <\/p>\n
_________________________________________________________________ <\/p>\n
*Moved with the recommendation of the President.\n<\/p>\n
covered by sub-clause (iv), namely, charitable trusts and funds and institutions of national importance or importance throughout a State or States, and trusts or institutions wholly for public religious purposes or wholly for public religious and charitable purposes. They need not apply for renewal every three years.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sir, we have made mandatory the auditing of accounts for entities covered under sub-clauses (iv), (v), (vi) and (via) of clause 23C of section 10.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 12A is proposed to be amended in order to increase the threshold limit for mandatory auditing of accounts in case of charitable trusts and institutions from Rs. 50,000 to the maximum amount. This will align the limit for auditing provided in this section with the maximum amount, which is not chargeable to income tax.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We propose to amend section 35 sub-section (1) to provide that the approval to be granted by the Central Government to entities which are scientific research association or engaged in scientific research will be subject to such guidelines and conditions as maybe prescribed.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 35 sub-section (1) is proposed to be amended to substitute the word \u2018authority\u2019 by the word \u2018Government\u2019 in the second proviso. The power to grant approval under section 35 was earlier with the prescribed authority. Now, the power vests with the Central Government. However, the consequential amendment was not made in section 35 (1). Therefore, we are correcting that lapse.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are proposing to give a time limit of one year to streamline the procedure of approval and avoid delays for grant or rejection of application under section 35 (1).\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 40 is proposed to be amended to include rent and royalty in the list of payments where non-deduction of TDS will render such payment ineligible for tax deduction.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 40A is proposed to be amended to substitute the words \u201can account payee cheque drawn on a bank or an account payee bank draft\u201d instead of the current provision of \u201ca crossed cheque or a crossed bank draft.\u201d  <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 56 is proposed to be amended to exclude sums received without consideration from funds, foundations, universities or other educational institutions wholly public or wholly public religious and charitable institutions referred to in clause 23C of section 10.\u00a0 This will address difficulties likely to be encountered by persons receiving sums of money from charitable or religious entities.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 56 is also proposed to be amended to increase the aggregate threshold limit from Rs. 25,000 to Rs. 50,000. The intention is to prevent split transactions, which we find is happening when the threshold is Rs. 25,000.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 139 is proposed to be amended to provide for mandatory filing of returns by certain entities. Section 139 is also proposed to be amended to require every University, college or institution to file a return of income.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 143 (3) is proposed to be amended to provide for a mechanism for withdrawal by the Central Government of the approval granted to a university under section 35 (1) where their activities are not being carried out in accordance with conditions subject to which such approval was granted. This was a clear lacuna in the Act, and this lacunais now being removed.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 155 is proposed to be amended to extend the time limit for passing of rectification order. Section 194-I is proposed to be amended to amend the definition of rent to cover different arrangements which are really a disguise for rent.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 194-J is proposed to be amended to bring receipts exceeding Rs. 20,000 on account of royalty and non-compete fee within the ambit of TDS.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sections 246A and 275 are proposed to be amended to provide for revision of penalty order in cases where an appellate order is received or revision order is ordered under Sections 263 or 264.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 288B is proposed to be amended to provide for rounding off the tax, interest, penalty to the nearest multiple of Rs. 10 instead of the existing nearest Re. 1.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 These are as far as direct taxes are concerned. As far as indirect taxes are concerned, again, the amendments are largely procedural in order to include tax administration.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 17 of the Customs Act is proposed to be amended by issuing a speaking order within 15 days.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 18 is proposed to be amended to prescribe the procedure to regulate refunds and recovery of dues after provisional assessment.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 New sub-section 1A is proposed to be added to Section 28 and to Section 11A to provide for an optional scheme for voluntary payment of duty by assessees in full or in part, if they do so within 30 days of the show-cause notice.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 28BA and Section 11DDA are proposed to be included in the Central Excise Act to enable the Government to attach provisionally the property belonging to a person during the pendency of assessment proceedings in order to prevent disposal of property even before adjudication is complete.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are bringing a few Sections within the ambit of Section 104. We are expanding the ambit of Section 108 to empower the officer to summon any person for any enquiry. This is the practice, but there is no provision.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 New Section 110A is being added to the Customs Act to enable provisional release of goods.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 New Section 114AA is being added to the Customs Act for levy of penalty up to five times the value of the goods against improper exportation of goods.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are providing for an issue of show-cause notice under Section 124. We are providing for an appeal under Section 129D and Section 35E to the officer of the department.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are enhancing the maximum period of imprisonment from six months to two years for offences under Sections 132 and 133, which are very serious offences.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are including Section 135A for taking cognizance of any offence by the courts. We are inserting new Section 154B and 37E in the Customs Act and Excise Act for publication of names and other particulars of tax evaders.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are curing the ambiguity in the first proviso to Section 8B concerning exemption from application of safeguard duty for developing countries.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are amending rule 16 of the Central Excise Rules to declare the independent wire drawing units as \u201cassessees\u201d under central excise.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 We are proposing to amend Section 25 of the Central Sales Tax Act to provide for transfer of proceedings relating to inter-State disputes pending before an appellate authority of a State or the Union Territory to the Authority notified under Section 24 (1).\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 As hon. Members have noticed, all this is to improve tax administration. This is not imposing any new taxes: this is just tightening up tax administration. Over the years we have gained experience. I have also observed the Department. I think these provisions are necessary if we must tighten tax administration.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sums are very large today and incentive to evade tax also is very large today. Earlier, if somebody paid tax of a lakh of rupees or two lakhs of rupees, he was considered a large taxpayer. Today, taxes run into hundreds of crores of rupees. Therefore, the incentive to evade is also very high. Therefore, we must tighten tax administration.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 I have accepted many of the suggestions of the Standing Committee which I have mentioned here. I would request the hon. Members to discuss and then ultimately pass the Bill with the amendments that I proposed.\n<\/p>\n
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\u0938\u094d\u091f\u0947\u091f \u0915\u094b\u0911\u092a\u0930\u0947\u091f\u093f\u0935 \u092c\u0948\u0902\u0915, \u0921\u093f\u0938\u094d\u091f\u093f\u094d\u0930\u0915\u094d\u091f \u0915\u094b\u0911\u092a\u0930\u0947\u091f\u093f\u0935 \u092c\u0948\u0902\u0915, \u092a\u094d\u0930\u093e\u0907\u092e\u0930\u0940 \u0915\u094b\u0911\u092a\u0930\u0947\u091f\u093f\u0935 \u0938\u094b\u0938\u093e\u0907\u091f\u0940, \u0907\u0928\u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0938\u094d\u091f\u0947\u091c \u0906\u092a \u0915\u092e \u0915\u0930\u0947\u0902\u0964 \u0932\u0947\u0915\u093f\u0928 \u092e\u093e\u0928\u0928\u0940\u092f \u092e\u0902\u0924\u094d\u0930\u0940 \u091c\u0940 \u0906\u092a\u0928\u0947 \u0907\u0938 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u0941\u091b \u0928\u0939\u0940\u0902 \u0938\u094b\u091a\u093e\u0964 \u0906\u092a\u0915\u094b \u0907\u0938 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u091c\u094b \u0938\u0930\u0932\u0924\u093e \u0932\u093e\u0928\u0940 \u091a\u093e\u0939\u093f\u090f \u0925\u0940, \u0909\u0938 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0906\u092a \u0915\u0941\u091b \u0928\u0939\u0940\u0902 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u092e\u0917\u0930 \u0907\u0938 \u092a\u0930 \u0915\u0930\u0928\u0947 \u0915\u093e \u0906\u092a \u091c\u094b \u092a\u094d\u0930\u092f\u0924\u094d\u0928 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902, \u0909\u0938\u0938\u0947 \u092e\u0941\u091d\u0947 \u0910\u0938\u093e \u0932\u0917\u0924\u093e \u0939\u0948 \u0915\u093f \u0905\u0902\u0924 \u092e\u0947\u0902 \u0905\u0938\u092b\u0932\u0924\u093e \u0939\u0940 \u0906\u092a\u0915\u0947 \u0939\u093e\u0925 \u0932\u0917\u0947\u0917\u0940\u0964 \u092e\u0948\u0902 \u0938\u092e\u091d\u0924\u093e \u0939\u0942\u0902 \u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u0938\u0930\u0932\u0940\u0915\u0930\u0923 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0906\u092a \u090f\u0915 \u090f\u0915\u094d\u0938\u092a\u0930\u094d\u091f \u0915\u092e\u0947\u091f\u0940 \u0917\u0920\u093f\u0924 \u0915\u0940\u091c\u093f\u090f \u0914\u0930 \u0909\u0938 \u0915\u092e\u0947\u091f\u0940 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u093e\u0930\u094d\u092f \u0915\u0940\u091c\u093f\u090f\u0964 \u091c\u0948\u0938\u0947 \u0939\u0940 \u0906\u092a \u092b\u093e\u0907\u0928\u0948\u0928\u094d\u0938 \u092e\u0928\u093f\u0938\u094d\u091f\u0930 \u092c\u0928\u0947 \u0925\u0947, \u0906\u092a\u0928\u0947 \u090f\u0915 \u091f\u093e\u0938\u094d\u0915 \u092b\u094b\u0930\u094d\u0938 \u0915\u092e\u0947\u091f\u0940 \u0917\u0920\u093f\u0924 \u0915\u0940 \u0925\u0940\u0964 \u0932\u0947\u0915\u093f\u0928 \u0909\u0938\u0915\u093e \u0915\u094b\u0908 \u092a\u0930\u093f\u0923\u093e\u092e \u0928\u0939\u0940\u0902 \u0928\u093f\u0915\u0932\u093e\u0964 \u092c\u0932\u094d\u0915\u093f \u0906\u092a\u0928\u0947 \u0915\u0939 \u0926\u093f\u092f\u093e \u0915\u093f \u0915\u094b\u0911\u092a\u0930\u0947\u091f\u093f\u0935 \u092c\u0948\u0902\u0915 \u0938\u094d\u091f\u0947\u091f \u0938\u092c\u094d\u091c\u0948\u0915\u094d\u091f \u0939\u0948\u0964 \u0907\u0938 \u0924\u0930\u0939 \u0938\u0947 \u0906\u092a\u0928\u0947 \u0909\u0938\u0947 \u091d\u091f\u0915\u093e \u0926\u0947 \u0926\u093f\u092f\u093e\u0964 \u092e\u0941\u091d\u0947 \u0910\u0938\u093e \u0932\u0917\u0924\u093e \u0939\u0948 \u0915\u093f \u092f\u0939 \u0938\u0930\u0932\u0924\u093e \u0915\u0947 \u0928\u093e\u092e \u092a\u0930 \u0926\u0947\u0936 \u0915\u094b \u0927\u094b\u0916\u093e \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0940 \u092c\u093e\u0924 \u0939\u094b\u0917\u0940, \u0905\u0902\u0924\u0930\u093e\u0924\u094d\u092e\u093e \u0915\u094b \u0927\u094b\u0916\u093e \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0940 \u092c\u093e\u0924 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938\u0932\u093f\u090f \u0906\u092a \u0907\u0938 \u092a\u0930 \u0928\u092f\u0947 \u0922\u0902\u0917 \u0938\u0947 \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0930\u0947\u0902\u0964 \u0907\u0938 \u092c\u093e\u0924 \u0915\u093e \u0906\u0939\u0935\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u092e\u0948\u0902 \u0905\u092a\u0928\u093e \u0935\u0915\u094d\u0924\u0935\u094d\u092f \u092f\u0939\u0940\u0902 \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0942\u0902\u0964\n<\/p>\n
\u00a0 <\/p>\n
MR. DEPUTY-SPEAKER<\/a>: Shri Rupchand Pal.\n<\/p>\n
SHRI P. CHIDAMBARAM<\/a>: Please be brief.\n<\/p>\n
\u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937 \u092e\u0939\u094b\u0926\u092f <\/a>: \u092e\u0948\u0902 \u092d\u0940 \u0907\u0938 \u092c\u093f\u0932 \u0915\u094b \u091a\u093e\u0930 \u092c\u091c\u0947 \u0915\u0947 \u092a\u0939\u0932\u0947 \u092a\u093e\u0938 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0942\u0902\u0964 I have one more speaker to speak on this.\n<\/p>\n
SHRI RUPCHAND PAL <\/a>(HOOGHLY<\/a>): I would not take much time.\u00a0 I support the Bill.\u00a0\n<\/p>\n
As promised, the Minister has brought certain amendments in the Taxation laws.\u00a0 I think in the coming days also he will have to look afresh into certain more areas.\u00a0 On the philosophy of taxation, this is not the occasion or the right time to have our views spelt out.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Second area is the mechanism to plug the loopholes, to stop wide spread tax evasion that is taking place both in direct and indirect taxes.\u00a0 Some of the measures proposed will be only helpful to the Government.\u00a0\n<\/p>\n
There are certain grey areas, for example, the recommendations of the Standing Committee are also there.\u00a0 So far as recommendation number 40 is concerned, it is about the payment to be made with regard to the charitable institutions and others.\u00a0 I agree to what has been said in the Bill that it should be in the form of account payee cheques and drafts.\u00a0 What will happen if it happens to be the electronic clearing system?\u00a0\n<\/p>\n
If we look at the current scenario, IPO scam is taking place.\u00a0 Specific instruction, ‘Know your Customer ‘ is given.\u00a0 In a single day thousands of accounts are opened in the same address.\u00a0 Sometimes the names are borrowed from the slums.\u00a0 This can happen in a civilised country.\u00a0 If I go to open an account, I require a photograph, Identity Card, Pan and all that.\u00a0 In the face of all this, what is happening?\u00a0 One of the measures to control the tax evasion is ATR.\u00a0 It provides a revealing picture about the scenario in India.\u00a0 Out of 18 lakh transactions, we find that 30 per cent of them did have any PAN card.\u00a0 They were not told by the banks or anyone else that PAN is a must.\u00a0 So, whatever is proposed, at the stage of implementation we find there is laxity.\u00a0\n<\/p>\n
So, the administrative set up needs to be strengthened, not by computerisation alone.\u00a0 Computerisation, of course, is one of the dependable measures but at the same time deployment of skilled personnel and their use is also important.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 In the course of the visits of our important Committee meetings, we have been told that important posts in the tax administration are lying vacant for months and years together.\u00a0 Naturally, when these amendments have been proposed, I support them. I think — the hon. Minister, I hope would not mind my saying this \u2013 these are half-hearted and ad-hocmeasures. These are reactive, rather than being pro-active. The Government has to take into account not only the capital market, but also other institutions like the banks and the charitable trusts. The charitable institutions are being misused like anything. We had raised this issue very many times. This is one important area. However, now I welcome and appreciate the measures that have been proposed through this amending Bill. The hon. Minister has accepted some of the suggestions given by us. But still I would say that these are half-hearted measures. I have no time to give illustrations, otherwise I could have given him umpteen numbers instances to show how these charitable institutions are exploiting the situations. Take the case of the private hospitals. Just one room is being given for research purposes and in the name of research these hospitals are availing of all the concessions.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sir, I believe this UPA Government is sincere in its approach and the hon. Minister himself is a very serious person and he would certainly look into the suggestions given by us. Some of our suggestions are not being paid heed to at the right time. I hope, he will listen to all our suggestions and bring forward a comprehensive legislative changes in the whole set up of income tax, customs, central excise. Some of the provisions in these Acts have become archaic in these days in terms of philosophy, in terms of approach, in terms of administrative mechanism and in terms of technology as well.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sir, while I extend support to this Bill, I would hope that in the coming days the Government would bring forward a full-fledged comprehensive amendment Bill including all the suggestions proposed by us as he has only proposed half-hearted measures through this amending Bill.\n<\/p>\n
MR DEPUTY SPEAKER <\/a>: Shri Mahatab, would you like to make some suggestions?\n<\/p>\n
\u00a0 <\/p>\n
\u00a0 <\/p>\n
SHRI B. MAHTAB <\/a>(CUTTACK<\/a>): Sir, this is a very important Bill in the sense that a lot of changes have been proposed keeping in tune with the time. This Bill deals with Direct Taxes, Indirect Taxes and the provisions in this Bill proposes to carry out amendments in the Income Tax Act, 1961, Customs Act, 1962, Custom Tariff Act, 1975, Central Excise Act, 1944, Central Sales Tax, 1956. The object is to rationalise and simplify certain procedure, widen the tax base and plug the loopholes leading to leakage of revenue. These are the three main objectives and yet we know how many Members have shown interest to discuss it in this House, though the Standing Committee on Finance has dealt with these aspects in details\u00a0 and other things also, yet these three aspects of widening the tax base, plugging the loopholes and rationalising and simplifying the tax system would continue to be deliberated upon in future as well.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sir, I should thank the hon. Minister that he has brought forward such a Bill. Some mind has been applied and certain steps are being proposed to be taken. This reminds me of a statement made by a famous legal luminary, namely, Shri Nani Palkiwala — \u201cI believe that no civil servant should be allowed to work in the Finance Ministry unless he has taken a foundational course with emphasis on truth.\u201d Whatever has been spoken today in this House, this very basic element should be adhered to because of the amount of fear that has been expressed by the hon. Member and repeated by another expert in Finance and also by Shri Rupchand Pal.\u00a0 They have all mentioned the same thing. If you are dealing with direct tax or indirect tax, a little element of truth is necessary by those who are manning that Ministry.\u00a0 Here\u00a0 I would like to say that these are wise words and the intention is to amend certain lacunae and tighten the tax administration.\u00a0 No law, least of all a tax legislation, is unchangeable specially in a civil society which has found its moorings in a democratic system of governance.\u00a0 But the amendments to the Income Tax Act, 1961 said to number over 5000 since enactment have today made even the seasoned tax practitioner quail at the thought of sifting through them and all these changes in an Act which has as many as 298 sections.\u00a0 This needs serious attention.\u00a0 It can safely be said that no other piece of legislation in India has seen so many changes.\u00a0\u00a0 Surely, laws need additions and alterations.\u00a0 But changes made on trial and error basis are certainly not healthy. And looking at the scale of change in the Income Tax Act, one wonders if all that is done on the plea of rationalisation and simplification has added to confusion.\u00a0\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The Raja Chelliah Committee on tax reforms has stated that in order to judge what kind of changes should be brought about, we must look the root causes for the present unsatisfactory state of affairs in the field of tax administration and one such cause is recurrent changes in the law brought about at the budget time.\u00a0 It is generally conceived in secrecy and proposed and enacted without adequate public consultation and debate.\u00a0\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The most irritating exercise in the opinion of both the tax expert and the assessee is that of amending the rates and granting exemptions throughout the year by issuing notification.\u00a0 Prof. Chelliah says that the tax system and its burden must be acceptable to the citizens, that is, the potential tax payers.\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 A simple tax system ideally should have only a limited number of rates and exemptions or deductions and offer the least possible discretionary power to the tax officials for interpreting the law.\u00a0 Today the problem in direct tax is, it becomes a very subjective decision of the one who interprets sitting on the other side of the table.\u00a0 That is why, many cases are pending in different courts at different levels.\u00a0 Crores and crores of rupees are being held up because of that.\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Due to paucity of time, I am not going into indirect taxes.\u00a0 In direct taxes, I think there is a need to have a relook.\u00a0 I would conclude by saying that tax reforms is too serious a matter to be dealt with by politicians and lawyers.\u00a0 But economists and experts in the field should have a say.\n<\/p>\n
\u00a0 <\/p>\n
\u0936\u094d\u0930\u0940\u092e\u0924\u0940 \u091c\u092f\u093e\u092c\u0939\u0928 \u092c\u0940. \u0920\u0915\u094d\u0915\u0930 <\/a>(\u0935\u0921\u094b\u0926\u0930\u093e<\/a>) : ={\u00c9\u00c9v\u00aa\u00c9F\u00c9 V\u00c9\u00c9\u00d2,\u00a0 \u00e0\u00c9\u00c9x\u00c9x\u00c9\u00c9\u00d2\u00aa\u00c9 \u00c9\u00ca\u00b4\u00c9k\u00c9 \u00e0\u00c9\u00c6j\u00c9\u00c9\u00d2 V\u00c9\u00c9\u00d2 x\u00c9\u00e4 B\u00c9E\u00ae\u00c9v\u00c9\u00c9x\u00c9 \u00c9\u00ca\u00b4\u00c9\u00c9\u00cav\u00c9 (\u00ba\u00c9\u00c6\u00b6\u00c9\u00c9\u00e4v\u00c9x\u00c9) \u00c9\u00ca\u00b4\u00c9v\u00c9\u00e4\u00aa\u00c9B\u00c9E, 2005 \u00ba\u00c9nx\u00c9 \u00e0\u00c9\u00e5 |\u00c9\u00bai\u00c9\u00d6i\u00c9 \u00c9\u00caB\u00c9E\u00aa\u00c9\u00c9 c\u00e8* \u00e0\u00c9\u00e9 <\u00ba\u00c9 \u00ba\u00c9\u00c6n\u00a3\u00c9\u00c7 \u00e0\u00c9\u00e5 V\u00c9\u00c9x\u00c9x\u00c9\u00c9 S\u00c9\u00c9ci\u00c9\u00c9\u00d2 c\u00da\u00c6 \u00c9\u00caB\u00c9E B\u00c9D\u00aa\u00c9\u00c9 c\u00e0\u00c9\u00c9\u00ae\u00e4 n\u00e4\u00b6\u00c9 \u00e0\u00c9\u00e5\u00a0 \u00a3\u00c9\u00c9\u00d2\u00a0 A\u00e4\u00ba\u00c9\u00c9 B\u00c9E\u00ae\u00c9v\u00c9\u00c9x\u00c9 B\u00c9E\u00ae \u00ba\u00c9B\u00c9Ei\u00c9\u00e4 c\u00e9\u00a0 V\u00c9\u00e8\u00ba\u00c9\u00c9 +\u00c9x\u00aa\u00c9 n\u00e4\u00b6\u00c9\u00c9\u00e5 \u00e0\u00c9\u00e5 c\u00c9\u00e4i\u00c9\u00c9 c\u00e8?\u00a0 +\u00c9x\u00aa\u00c9 n\u00e4\u00b6\u00c9\u00c9\u00e5 \u00e0\u00c9\u00e5 |\u00c9V\u00c9\u00c9 V\u00c9\u00c9\u00e4 B\u00c9E\u00ae n\u00e4i\u00c9\u00c9\u00d2 c\u00e8, =\u00ba\u00c9B\u00c9E\u00e4 \u00a4\u00c9\u00c9n \u00b4\u00c9c\u00c9\u00c6 B\u00c9E\u00e4 V\u00c9\u00c9\u00e4 \u00a4\u00c9\u00bd\u00e4 \u00a4\u00c9\u00d6V\u00c9\u00d6M\u00c9\u00c7 c\u00e9 +\u00c9\u00c9\u00e8\u00ae \u00a4\u00c9SS\u00c9\u00c9\u00e5 B\u00c9E\u00e4 \u00c9\u00ca\u00e3\u00c9\u00aa\u00c9\u00e4 \u00a3\u00c9\u00c9\u00d2 V\u00c9\u00c9\u00e4 ]\u00e8B\u00c9D\u00ba\u00c9 {\u00c9\u00e8\u00aa\u00c9\u00ba\u00c9\u00c7 c\u00e9, =x\u00c9B\u00c9E\u00e4 \u00c9\u00ca\u00e3\u00c9\u00aa\u00c9\u00e4 B\u00c9D\u00aa\u00c9\u00c9 A\u00e4\u00ba\u00c9\u00c9 B\u00c9E\u00c9\u00e4<\u00c7 |\u00c9\u00c9\u00b4\u00c9v\u00c9\u00c9x\u00c9 c\u00e0\u00c9 B\u00c9E\u00ae \u00ba\u00c9B\u00c9Ei\u00c9\u00e4 c\u00e9 \u00aa\u00c9\u00c9 x\u00c9c\u00c9\u00d3?\n<\/p>\n
SHRI P. CHIDAMBARAM <\/a>: Mr. Deputy-Speaker, Sir, I am grateful to hon. Members for the broad support they have given to this Bill.\u00a0 As I said, I could have made several provisions of this Bill part of the Finance Bill.\u00a0 In fact, it would have gone unnoticed.\u00a0 But that would have been unfair.\u00a0 The Finance Bill, as it is, is a complicated piece of legislation.\u00a0 And to add a number of house keeping amendments to that Bill would be burdening the Bill and to really get it passed without the application of mind.\u00a0 So, I said in my Budget speech I will introduce a separate Taxation Laws (Amendment) Bill.\u00a0\n<\/p>\n
We have spent months zeroing in on the amendments which are absolutely necessary in the Income Tax Act, in the Customs Act and in the Central Excise Act.\u00a0 That is how this Bill was prepared.\u00a0 I think a separate Taxation Laws (Amendment) Bill gave an opportunity to the Standing Committee to deliberate at great length on this and give its Report.\u00a0 The Standing Committee has deliberated on this Bill and has given its 27th Report.\u00a0 Meetings of the Committee were held on 14th July, 6th September, 29th September, 30th September, 8th November, and 8th December, 2005.\u00a0 Evidence was taken, experts were called, Chartered Accountants were called, and a long Report running to almost 41 pages has been given.\u00a0 Therefore, it would not be correct to say that this is a half-hearted approach.\u00a0 This is a full-hearted approach, with full application of mind.\u00a0 As\u00a0 time goes on, surely more amendments will be required.\u00a0 Please remember that the assessee is one step ahead of the Government.\u00a0 Therefore, as and when we find that there are administrative difficulties, we will have to plug those difficulties; as and when tax laws are being changed, tax rates are being changed, some corrections would have to be made.\u00a0 But I believe that at least for the time being we have taken note of the major lacunae and the major bottlenecks in tax administration and we are dealing with these bottlenecks and lacunae.\n<\/p>\n
Of course, there are problems with paying taxes.\u00a0 Nobody likes to pay taxes.\u00a0 But we will have to change that culture.\u00a0 In Europe, for example, everybody happily pays taxes because taxes are spent wisely and taxes are spent for the purpose for which they are meant.\u00a0 But when people find that taxes are not spent wisely or money is being wasted, then people develop a resistance to pay taxes.\u00a0 So, tax compliance will improve only when Government exhibits prudence and wisdom in spending the money collected as taxes.\u00a0 If people see that their\u00a0 taxes work, then they will pay taxes better. But that is entering into philosophical issues and I will reserve all that for another occasion. Today I am very keen that the Bill is passed.\u00a0 I am grateful to hon. Members for their support.\n<\/p>\n
On the IPO scam we can have a separate discussion.\u00a0 I will deal with the scam.\u00a0 There was failure and collusion at three levels.\u00a0 We are taking strong action.\u00a0 Nobody can say that we have not taken the strongest action.\u00a0 We have taken the strongest action in the IPO scam.\u00a0 Nobody will be spared.\u00a0\n<\/p>\n
So, I would request that the Bill with the amendments that I have moved and will move be passed.\n<\/p>\n
MR. DEPUTY-SPEAKER: The question is<\/a>:\n<\/p>\n
\u201cThat the Bill further to amend the Income Tax Act, 1961, the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944 and the Central Sales Tax Act, 1956, be taken into consideration. \u201d <\/p>\n
\u00a0 <\/p>\n
The motion was adopted.\n<\/p>\n
\u00a0 <\/p>\n
MR. DEPUTY-SPEAKER<\/a>: The House will now take up clause-by-clause consideration of the Bill.\n<\/p>\n
\u00a0 <\/p>\n
The question is<\/a>:\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 “That clauses 2 to 4 stand part of the Bill.”\n<\/p>\n
The motion was adopted.\n<\/p>\n
Clauses 2 to 4 were added to the Bill.\n<\/p>\n
\u00a0 <\/p>\n
Clause 5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Amendment of Section 35 <\/p>\n
Amendments made<\/a>:\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Page 3, for lines 6 and 7, substitute\u2014 <\/p>\n
\u00a0 <\/p>\n
“5. In the Income-tax Act, in section 35, with effect from the 1st day of April, 2006, —\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (i) in sub-section (1),–“.\u00a0\u00a0\u00a0\u00a0\u00a0 (4) <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0  <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Page 3, after line 24, insert–\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ‘(c) after clause (iii), the following Explanation shall be inserted, namely:-\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0  <\/p>\n
“Explanation.–The deduction, to which the assessee is entitled in respect of any sum paid to a scientific research association, university, college or other institution to which clause (ii) or clause (iii) applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or clause (iii) has been withdrawn;”;”.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (5) <\/p>\n
\u00a0 <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Page 3, line 25, for “(c)”, substitute “(d)”.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (6) <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Page 3, line 27, for “(d)”, substitute “(e)”.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (7) <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Page 3, line 34, for “(e)”, substitute “(f)”.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (8) <\/p>\n
\u00a0 <\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Page 3, after line 41, insert–\n<\/p>\n
‘(ii) in sub-section (2AA), the Explanation shall be numbered as Explanation 2 thereof and before the Explanation 2 as so numbered, the following Explanation shall be inserted, namely:–\n<\/p>\n
\u00a0 <\/p>\n
“Explanation 1.–The deduction, to which the assessee is entitled in\u00a0 respect of any sum paid to a National Laboratory, University, Indian Institute of Technology or a specified person for the approved programme referred to in this sub-section, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval granted to,–\n<\/p>\n
\u00a0 <\/p>\n
(a) such Laboratory, or specified person has been withdrawn; or <\/p>\n
\u00a0 <\/p>\n
\u00a0 <\/p>\n
\u00a0 <\/p>\n
(b) the programme, undertaken by the National Laboratory, University, Indian Institute of Technology or specified person has been withdrawn.”.’. (9) <\/p>\n
(Shri P. Chidambaram) <\/p>\n
\u00a0 <\/p>\n
MR. DEPTUTY-SPEAKER: The question is<\/a>:\n<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 “That clause 5, as amended, stand part of the Bill.”\n<\/p>\n
\u00a0 <\/p>\n
The motion was adopted.\n<\/p>\n
Clause 5, as amended, was added to the Bill.\n<\/p>\n
\u00a0 <\/p>\n","protected":false},"excerpt":{"rendered":"
Lok Sabha Debates Discussion On The Motion For Consideration Of Taxation Laws … on 17 May, 2006 an> Title : Discussion on the motion for consideration of Taxation Laws (Amendment) Bill, 2005 (Motion adopted and Bill passed). \u00a0 \u00a0 MR. DEPUTY-SPEAKER: Now we take item no. 23, Taxation Laws (Amendment) Bill, 2005. Shri P. Chidambaram. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-19898","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nDiscussion On The Motion For Consideration Of Taxation Laws ... on 17 May, 2006 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/discussion-on-the-motion-for-consideration-of-taxation-laws-on-17-may-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Discussion On The Motion For Consideration Of Taxation Laws ... on 17 May, 2006 - 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