Section 66D (d)(i)

[P S SATYA NARAYANA]

Dear Sir,

Whether amendment proposed to the captioned Section in Finance bill 2013 has been effected.  Any Notification has been issued in this regard.

regards

P S SATYANARAYANA

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

Section 66D (d) services relating to agriculture or agricultural produce by way of -

(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;

Finance Act 2013 with effect from 10.5.2013 omitted the word seed in Section 66D(d)(1).

 

 

AI Summary

Amendment to Section 66D(d)(i) removes 'seed' from agricultural services, narrowing the scope of taxable agricultural operations under the finance enactment.
Amendment removes the word 'seed' from the statutory description of services relating to agriculture or agricultural produce, which lists agricultural operations including cultivation, harvesting, threshing and plant protection, thereby narrowing the literal scope of activities captured by that provision.