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THE CONSTITUTION (TENTH AMENDMENT) ACT, 1961
SECTION OF:1-6
TENTH AMENDMENT
Statement of Objects and Reasons appended to the Constitution(Tenth Amendment) Bill, 1961 (Bill No. 43 of 1961) which was enacted as THE CONSTITUTION (Tenth Amendment) Act,1961
STATEMENT OF OBJECTS AND REASONS
The people and the Varishta Panchayat of Free Dadra and Nagar Haveli have repeatedly affirmed their request to the Government of India for integration of their territories with the Union of India to which they rightly belong. Their request was recently embodied in a formal Resolution adopted by the Varishta Panchayat on the 12th of June, 1961.
In deference to the desire and request of the people of Free Dadra and Nagar Haveli for integration of their territories with the Union of India, the Government of India has decided that these territories should form part of the Union of India.
It is proposed to specify these areas expressly as the Union territory of Dadra and Nagar Haveli by amending the First Schedule to the Constitution. It is further proposed to amend clause (1) of article 240 of the Constitution to include therein the Union territory of Dadra and Nagar Haveli to enable the President to make regulations for the peace, progress, and good government of the territory.
The Bill seeks to give effect to these proposals.
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AMENDMENTS SECTION OF:1-12
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NEW DELHI (JAWAHARLAL NEHRU.)
Statement of Objects and Reasons appended to the Constitution (Tenth Amendment) Bill, 1956 (Bill No. 35 of 1956) which was enacted as THE CONSTITUTION (Sixth Amendment) Act, 1956
STATEMENT OF OBJECTS AND REASONS
While "taxes on the sale or purchase of goods other than newspapers" is an entry in the State List, Article 286 of the Constitution subjects the States' power to impose such taxes to four restrictions, of which two are total and two are partial. Under clause (1) of the article, a State is debarred from imposing such a tax when the sale or purchase takes place outside the State or in the course of import into, or export from, the country. Concerning the first restriction, namely, the non-taxability of sales outside the State, an explanation is given in the clause that "a sale or purchase shall be deemed to have taken place in the State in which goods have actually been delivered as a direct result of such sale or purchase for the purpose of consumption in that State". Then, under clause (2), a State is debarred from imposing the tax on inter-state sales except in so far as Parliament may otherwise provide. Lastly, under clause (3), Parliament is authorized to declare the goods that are essential to the life of the community, and when such a declaration has been made, any law made by a State legislature imposing a tax on the sale or purchase of those goods has to receive the President's assent to be effective.
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High judicial authorities have found the interpretation of the article a difficult task and expressed divergent views as to the scope and effect, in particular, of the explanation in clause (1) and clause (2). The majority view of the Supreme Court in the State of Bombay v. the United Motors (India) Ltd., (1953) S.C.R. 1069, was that sub-clause (a) and the explanation in clause (1) prohibited the taxation of a sale involving inter-State elements by all States except the State in which the goods are delivered for the purpose of consumption therein, and furthermore, that clause (2) did not affect the power of that State to tax the inter-State sale even though Parliament had not made a law removing the ban imposed by that clause. This resulted in dealers resident in one State being subjected to the sales tax jurisdiction and procedure of several other States with which they had dealings in the normal course of their business. Two-and-a-half years later, the second part of this decision was reversed by the Supreme Court in the Bengal Immunity Company Ltd. v. the State of Bihar. (1955) S.C.A. 1140 but here too the Court was not unanimous.
In pursuance of clause (3) of the article, Parliament passed an Act in 1952 declaring several goods like foodstuffs of various kinds, cloth, raw cotton, cattle feeds, iron and steel, coal, etc., to be essential to the life of the community. Since this declaration could not affect pre-existing State laws imposing sales tax on these goods, the result was a wide disparity from State to State, not only in the range of exempted goods but also in the rates applicable to them.
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The Taxation Enquiry Commission, after examining the problem with great care and thoroughness, has made certain recommendations which may be summarised as follows. In essence, sales tax must continue to be a State source of revenue and its levy and administration must substantially pertain to the State Governments. The sphere of power and responsibility of the State may, however, be said to end, and that of the Union to begin, when the sales tax of one State impinges, administratively on the dealers, and fiscally on the consumers, of another State. Broadly, therefore, inter-state sales should be the concern of the Union, but the responsibilities of the Union could be exercised through the State Governments, and in any case, the revenue should appropriately devolve on them. Intra-state sales, on the other hand, should be left to the States, but with one important exception. Where, for instance, raw material produced in a State is important from the point of view of the consumer or the industry of another State, certain restrictions have to be placed on the taxing power of the State Government, as otherwise, it can effect an increase in the cost of the manufactured article, whether such manufacture takes place in the State which produces the raw material, or in another State which imports the material from that State. In either case, to the extent that the finished goods are consumed in a State other than the one that takes the raw material, the increase in cost on account of the tax is a matter of direct concern to the consumer of another State. Such cases of intra-state sales should appropriately be brought under the full control of the Union. These recommendations of the Commission have been generally accepted by all the State Governments.
The object of this Bill is to give effect to the recommendations of the Commission as regards the amendment of the constitutional provisions relating to sales tax.
In clause 2, it is proposed to add a new entry 92A in the Union List placing taxes on inter-state sales and purchases within the exclusive legislative and executive power of the Union, and to make entry 54 of the State List "subject to the provisions" of this new entry.
In clause 3, it is proposed to add these taxes to the list given in clause (1) of article 269, so that, although they will be levied and collected by an Act of Parliament, they will not form part of the Consolidated Fund of India, but will accrue to the States themselves following such principles of distribution as may be formulated by Parliament by law. A further provision is proposed in Article 269 expressly empowering Parliament to formulate by law principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce.
It is proposed in clause 4 to omit from clause (1) of article 286 the explanation which has given rise to a great deal of legal controversy and practical difficulty. Because of the centralization of inter-State sales tax proposed in clause 2 of this Bill clause (2) of article 286 in its present form will cease to be appropriate. In its place, it is proposed to insert a provision empowering Parliament to formulate principles for determining when a sale or purchase of goods takes place (a) outside a State, or (b) in the course of import of the goods into the territory of India or (c) in the course of export of the goods out of the territory of India.
It is further proposed to replace clause (3) of Article 286 with a new clause on the lines recommended by the Taxation Enquiry Commission. Under this revised clause Parliament will have the power to declare by law the goods which are of special importance in inter-State trade or commerce and also to specify the restrictions and conditions to which any State law (whether made before or after the Parliamentary law) will be subject regarding the system of levy, rates and other incidents of the tax on the sale or purchase of those goods.
BW DELHI: (MANILAL SHAH.)
The 30th April 1956.
THE CONSTITUTION (TENTH AMENDMENT) ACT, 1961
[16th August, 1961.]
An Act further to amend the Constitution of India.
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows:-
1. Short title and commencement.-(1) This Act may be called the Constitution (Tenth Amendment) Act, 1961.
(2) It shall be deemed to have come into force on the 11th day of August, 1961.
2. Amendment of the First Schedule to the Constitution.-In the First Schedule to the Constitution, under the heading "THE UNION TERRITORIES", after entry 6, the following entry shall be inserted, namely:-
"7. Dadra and Nagar Haveli
The territory which immediately before the eleventh day of August 1961 was comprised of Free Dadra and Nagar Haveli.".
3. Amendment of article 240.-In article 240 of the Constitution, in clause (1), after entry (b), the following entry shall be inserted, namely:-
"(c) Dadra and Nagar Haveli.".
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FAQ
Amended sections 6 1A and 6 (6) likely refer to changes in a specific legal framework, and their effects can vary widely based on the context and jurisdiction. Without the exact details of the legal document or the jurisdiction in question, I can provide a general overview of how amendments to legal sections typically impact the legal landscape.
General Effects of Legal Amendments
Clarification of Existing Law:
Amendments often aim to clarify ambiguous or vague language in the original text, making the law easier to understand and apply.
Expansion or Limitation of Scope:
Procedural Changes:
Changes can introduce new procedures or modify existing ones, affecting how the law is implemented or enforced. This might include new requirements for compliance, reporting, or documentation.
Enhanced Penalties or Incentives:
Amendments may increase penalties for non-compliance or provide greater incentives for adherence to the law, altering the behavior of those subject to it.
Alignment with Other Laws:
Amendments might bring a law into alignment with other existing laws, treaties, or international standards, ensuring consistency across legal frameworks
Addressing Technological and Social Changes:
Legal updates are often necessary to keep pace with technological advancements and societal shifts, ensuring that the law remains relevant and effective.
Specific Effects (Hypothetical Examples)
If Section 6 1A and Section 6 (6) pertain to a particular area of law, such as corporate governance, environmental regulation, or data protection, the effects might be more specific:
Corporate Governance:
Section 6 1A might include amendments related to the responsibilities of corporate directors, potentially imposing stricter fiduciary duties or enhancing transparency requirements.
Section 6 (6) could address procedural aspects of corporate decision-making, such as voting requirements or the establishment of oversight committees
Environmental Regulation:
Section 6 1A might expand the definition of protected areas or species, thereby increasing conservation efforts.Section 6 (6) could mandate new reporting standards for emissions or waste management, enhancing accountability and compliance.
Data Protection:
Section 6 1A could introduce broader definitions of personal data, thereby extending protections to more types of information.
Section 6 (6) might establish new protocols for data breach notifications, ensuring timely and transparent communication with affected individuals
To provide precise effects of the amendments to Section 6 1A and Section 6 (6), specific details about the jurisdiction and legal context are essential. If you can provide more context or specify the legal area these sections pertain to, I can offer a more tailored analysis.
The Finance Act, 2020 brought significant amendments to Section 6 of the Income Tax Act, 1961 in India, which deals with the determination of residential status of individuals. These changes aimed to tighten the residency rules to prevent tax avoidance. Here are the key amendments:
1. Change in Duration of Stay for Indian Citizens or Persons of Indian Origin
Previous Rule:
An individual (Indian citizen or Person of Indian Origin) was considered a resident if they were in India for:
At least 182 days during the financial year, or
Amendment:
The Finance Act, 2020 reduced the 182 days criterion to 120 days for Indian citizens or Persons of Indian Origin who have a total income (excluding foreign income) exceeding ₹15 lakhs during the financial year.
The 60 days criterion remains, but if the individual's total income (excluding foreign income) does not exceed ₹15 lakhs, the 182 days criterion still applies.
2. Introduction of Deemed Residency
New Provision:
Indian citizens with total income (excluding foreign income) exceeding ₹15 lakhs who are not liable to tax in any other country or territory due to their domicile or residence or any other criteria of a similar nature, shall be deemed to be residents of India.
3. Changes to Not Ordinarily Resident (NOR) Status
Previous Rule:
An individual was considered NOR if: They were a non-resident in India in nine out of the ten previous years, or
They were in India for 729 days or less during the preceding seven years.
Amendment:
An individual will now be considered NOR if: They have been a non-resident in India in seven out of the ten previous years.
The earlier condition of being in India for 729 days or less during the preceding seven years has been removed.
4. Impact on Foreign Income
The amendments particularly affect high-net-worth individuals and those with significant foreign income, ensuring they cannot avoid Indian tax residency by reducing their days of stay in India while maintaining significant economic interests in the country.
Summary of Key Changes
Reduced stay duration for residency determination from 182 days to 120 days for certain individuals.
Deemed residency for Indian citizens with significant income who are not liable to tax in other jurisdictions.
Revised NOR criteria to ensure more individuals fall under this category based on revised conditions.
These amendments were designed to curb tax avoidance and ensure that individuals who have significant ties to India are appropriately taxed. They reflect a move towards stricter residency rules, aligning with global trends in tax regulation.
Amending the Income Tax Act in India requires a structured legislative process. Here are the key criteria and steps involved in amending the Income Tax Act:
1. Proposal and Drafting
Initiation: Amendments to the Income Tax Act are usually proposed by the Ministry of Finance. These proposals can come from various sources, including recommendations from tax advisory bodies, economic surveys, judicial pronouncements, and feedback from stakeholders.
Drafting: The proposed amendments are drafted into a bill by legal experts and officials within the Ministry of Finance. This bill includes detailed provisions of the proposed changes.
2. Budget and Finance Bill
Incorporation into Budget: Typically, amendments to the Income Tax Act are introduced as part of the annual Union Budget, which is presented by the Finance Minister. The budget includes the Finance Bill, which contains various amendments to tax laws.
Finance Bill: The Finance Bill is a crucial document that outlines the government's fiscal policies, including amendments to the Income Tax Act. The bill must align with the overall budgetary and fiscal strategy of the government.
3. Approval Process
Introduction in Parliament: The Finance Bill, containing the proposed amendments, is introduced in the Lok Sabha (the lower house of Parliament).
Debate and Discussion: The bill is debated in both houses of Parliament. Members of Parliament (MPs) discuss the provisions, suggest modifications, and raise concerns.
Committee Review: The bill may be referred to the Standing Committee on Finance for a detailed examination. The committee reviews the bill, consults stakeholders, and submits a report with recommendations.
4. Passing the Bill
Voting in Lok Sabha: After the debate and possible amendments, the Finance Bill is put to vote in the Lok Sabha. A simple majority is required for the bill to pass.
Consideration in Rajya Sabha: Once passed by the Lok Sabha, the bill is sent to the Rajya Sabha (the upper house of Parliament). The Rajya Sabha can suggest amendments but cannot reject the bill. The Lok Sabha can accept or reject these suggestions.
Presidential Assent: After being passed by both houses, the bill is sent to the President of India for assent. Once the President signs the bill, it becomes law.
5. Implementation
Notification and Rules: After the President's assent, the amendments are notified in the official gazette. The Central Board of Direct Taxes (CBDT) issues rules and guidelines for the implementation of the new provisions.
Effective Date: The amendments come into effect from the date specified in the Finance Act. This could be the start of the next financial year or any other specified date.
Summary
Proposal and Drafting: Initiation by the Ministry of Finance, drafting the bill.
Incorporation into Budget: Inclusion in the Finance Bill.
Approval Process: Introduction in Parliament, debate, committee review.
Passing the Bill: Voting in Lok Sabha, consideration in Rajya Sabha, Presidential assent.
Implementation: Notification, issuance of rules, effective date.
This structured legislative process ensures that any amendments to the Income Tax Act undergo thorough scrutiny and discussion before becoming law.
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A Renewed Design DNA: Alohi’s Rebranding Journey
In today's dynamic business landscape, rebranding has become a vital strategy for companies seeking to stay relevant, differentiate themselves, and foster deeper connections with their audiences. Alohi, a forward-thinking tech company, recently embarked on a transformative rebranding journey to redefine its identity and realign with its core values and future vision. This comprehensive article delves into Alohi’s rebranding process, exploring the motivations, strategies, and outcomes that shaped their renewed design DNA.
Understanding the Need for Rebranding
Rebranding is not merely about changing a logo or updating a tagline; it’s a strategic move to reposition a company in the marketplace. For Alohi, the decision to rebrand was driven by several critical factors:
Market Evolution
The tech industry is characterized by rapid changes and intense competition. Alohi recognized that its previous brand identity no longer aligned with the evolving market trends and consumer expectations. A refreshed brand was essential to stay competitive and resonate with a modern audience.
Company Growth
Since its inception, Alohi has experienced significant growth and expansion. The original branding, while effective in the early stages, was no longer representative of the company’s scale and ambition. A rebrand was necessary to reflect its new stature and future aspirations.
Differentiation
In a crowded market, standing out is crucial. Alohi’s previous brand identity did not sufficiently differentiate it from its competitors. Rebranding provided an opportunity to create a unique and memorable brand that would capture the attention of potential customers.
Internal Alignment
Rebranding also served as a means to unify and motivate the internal team. A new brand identity can instill pride and a sense of purpose among employees, fostering a cohesive and aligned organizational culture.
The Rebranding Process
Rebranding is a complex and multifaceted process that requires careful planning and execution. Alohi’s rebranding journey involved several key phases:
1. Brand Audit
The first step in Alohi’s rebranding journey was conducting a comprehensive brand audit. This involved analyzing the existing brand’s strengths, weaknesses, and market positioning. The audit included:
Customer Feedback: Gathering insights from existing customers to understand their perceptions and expectations.
Competitive Analysis: Evaluating competitors’ branding strategies to identify opportunities for differentiation.
Internal Feedback: Engaging employees and stakeholders to gain their perspectives on the current brand and desired future direction.
2. Defining the Brand Essence
Based on the insights from the brand audit, Alohi defined its brand essence – the core identity that would guide all branding efforts. This involved articulating:
Brand Vision: The long-term aspirations and goals of the company.
Brand Mission: The company’s purpose and the value it aims to provide to customers.
Brand Values: The principles and beliefs that define the company’s culture and actions.
3. Developing the Brand Strategy
With a clear brand essence, Alohi developed a comprehensive brand strategy. This included:
Target Audience: Identifying and understanding the key audience segments.
Brand Positioning: Crafting a unique value proposition that differentiates Alohi from competitors.
Brand Messaging: Developing a consistent and compelling narrative to communicate the brand’s value.
4. Visual Identity Design
The visual identity is a critical component of any rebranding effort. Alohi collaborated with a renowned design agency to create a visual identity that reflected its renewed brand essence. This involved:
Logo Design: Crafting a new logo that symbolizes the brand’s values and vision.
Color Palette: Selecting colors that evoke the desired emotions and associations.
Typography: Choosing fonts that enhance readability and brand personality.
Imagery: Developing a cohesive style for images and graphics used in marketing materials.
5. Brand Implementation
Implementing the new brand identity across all touchpoints was a meticulous process. Alohi ensured consistency and coherence in every aspect of the brand:
Website Redesign: Overhauling the company’s website to reflect the new brand identity and improve user experience.
Marketing Collaterals: Updating brochures, business cards, and other marketing materials.
Social Media Presence: Revamping social media profiles with the new branding and creating engaging content to communicate the rebrand.
Internal Communication: Educating employees about the new brand identity and ensuring they embody the brand values in their interactions.
Challenges and Solutions
Rebranding is fraught with challenges, and Alohi’s journey was no exception. Here are some of the obstacles faced and the strategies employed to overcome them:
Resistance to Change
Change can be difficult, and some employees and customers were initially resistant to the rebranding effort. Alohi addressed this by:
Engaging Stakeholders: Involving employees and key stakeholders early in the process to gain their buy-in and support.
Clear Communication: Communicating the reasons and benefits of the rebrand transparently to alleviate concerns.
Training and Support: Providing training and resources to help employees adapt to the new brand identity.
Maintaining Consistency
Ensuring consistency across all touchpoints was a significant challenge. Alohi tackled this by:
Brand Guidelines: Develop comprehensive brand guidelines to standardize the use of the new visual identity and messaging.
Quality Control: Implementing strict quality control measures to ensure all materials adhere to the brand guidelines.
Centralized Oversight: Assigning a dedicated team to oversee the implementation and maintenance of the new brand identity.
Balancing Innovation and Tradition
While the rebrand aimed to project a modern and innovative image, it was also important to retain elements of the original brand that resonated with loyal customers. Alohi achieved this balance by:
Customer Involvement: Involving loyal customers in the rebranding process and incorporating their feedback.
Heritage Elements: Retaining certain design elements and values from the original brand to maintain a sense of continuity.
Outcomes and Impact
Alohi’s rebranding journey has yielded significant positive outcomes, both internally and externally.
Enhanced Brand Perception
The new brand identity has been well-received by customers and stakeholders, enhancing Alohi’s perception as a modern, innovative, and customer-centric company.
Increased Market Share
The rebrand has helped Alohi differentiate itself from competitors and attract new customers, leading to increased market share and revenue growth.
Employee Morale and Engagement
Internally, the rebrand has fostered a renewed sense of pride and purpose among employees, boosting morale and engagement.
Stronger Customer Relationships
The refreshed brand identity has strengthened relationships with existing customers, who appreciate the company’s commitment to innovation and excellence.
Improved Digital Presence
The revamped website and enhanced social media presence have improved user experience and engagement, driving more traffic and conversions.
Key Takeaways
Alohi’s rebranding journey offers valuable insights and lessons for other companies considering a similar path:
1. Strategic Planning is Crucial
Rebranding is a strategic initiative that requires careful planning and execution. Conduct thorough research, define your brand essence, and develop a comprehensive strategy before embarking on the rebranding process.
2. Involve Stakeholders
Engage employees, customers, and other stakeholders early in the process to gain their support and ensure the rebrand reflects their needs and preferences.
3. Consistency is Key
Maintain consistency across all touchpoints to reinforce the new brand identity and build trust with your audience. Develop detailed brand guidelines and implement quality control measures.
4. Balance Innovation with Tradition
While it’s important to project a modern image, don’t lose sight of the elements that made your brand successful. Strive to balance innovation with tradition to retain loyal customers.
5. Communicate Clearly
Transparent and clear communication is essential to manage expectations and alleviate concerns. Clearly articulate the reasons for the rebrand and its benefits to both internal and external audiences.
6. Monitor and Adapt
Rebranding is not a one-time effort but an ongoing process. Monitor the impact of the rebrand and be prepared to adapt your strategy based on feedback and changing market conditions.
Conclusion
Alohi’s rebranding journey is a testament to the power of strategic rebranding in today’s competitive business environment. By redefining its design DNA, Alohi has successfully repositioned itself as a modern, innovative, and customer-centric company. The rebrand has enhanced brand perception, increased market share, boosted employee morale, and strengthened customer relationships.
For companies considering rebranding, Alohi’s experience underscores the importance of strategic planning, stakeholder involvement, consistency, and clear communication. A well-executed rebrand can transform a company’s identity, driving growth and success in a rapidly evolving market. Embrace the journey with a clear vision and a commitment to excellence, and your company too can achieve a renewed and impactful brand identity.
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