In the case of the GST Bill, it was introduced in the Lok Sabha as The Constitution (122nd Amendment) Bill, 2014, while the draft legislation on the India-Bangladesh land swap agreement has been pending in the Rajya Sabha as The Constitution (119th Amendment) Bill. The final number of a Bill is determined as per the date on which it is cleared by both Houses of Parliament and the same rule will apply in this case also. Since the GST Bill got delayed, it got renumbered as 101st Amendment at the time of passing and implies that at least 21 Constitution Amendment Bills are still pending before the Parliament.
Author : Manoj Agarwal
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Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018