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West Bengal Value Added Tax Act, 2003

Section / Rule Number Content


10 Incomes not included in total income
10A Special provision in respect of newly established undertakings in free trade zone, etc
10AA Special provisions in respect of newly established Units in Special Economic Zones
10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
10BA Special provisions in respect of export of certain articles or things
10BB Meaning of computer programmes in certain cases
10C Special provision in respect of certain industrial undertakings in North-Eastern Region
11 Income from property held for charitable or religious purposes
12 Income of trusts or institutions from contributions
12A Conditions for applicability of sections 11 and 12
12AA Procedure for registration
12AB Procedure for fresh registration.
13 Section 11 not to apply in certain cases
13A Special provision relating to incomes of political parties
13B Special provisions relating to voluntary contributions received by electoral trust
12AC Merger of charitable trusts or institutions in certain cases.

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