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 Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
 Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
 Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
 Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
 Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
 Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof
 Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring
 Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures
 Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof

Finance Act - Chapter III - 20 Amendment of section 49
June, 22nd 2010

Amendment of section 49.

20. In section 49 of the Income-tax Act,

          (a)  in sub-section (1), in clause (iii), in sub-clause (e), for the words, brackets, figures and letters clause (vicb) of section 47, the words, brackets, figures and letters clause (vicb) or clause (xiiib) of section 47 shall be substituted with effect from the 1st day of April, 2011;

          (b)  after sub-section (2AA), the following sub-section shall be inserted with effect from the 1st day of April, 2011, namely :

                  (2AAA) Where the capital asset being rights of a partner referred to in section 42 of the Limited Liability Partnership Act, 2008 (6 of 2009) became the property of the assessee on conversion as referred to in clause (xiiib) of section 47, the cost of acquisition of the asset shall be deemed to be the cost of acquisition to him of the share or shares in the company immediately before its conversion.;

           (c)  in sub-section (4), after the word, brackets and figures clause (vii), at both the places where they occur, the words, brackets, figures and letter or clause (viia) shall be inserted with effect from the 1st day of June, 2010.

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