Executive Summary:
This notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi, exempts delegates/participants of the Pravasi Bharatiya Divas (PBD) 2016 from luxury tax on hotel stays from January 7th to January 11th, 2016. The exemption is conditional upon the Ministry of Overseas Indian Affairs providing necessary details and certificates to both the Luxury Tax Department and respective hotels. Hotels must then include these certificates with their luxury tax returns for January 2016.
Key Points / Main Content:
* **Exemption Details:**
* Luxury tax exemption for PBD 2016 delegates/participants.
* Applicable for hotel stays from January 7th to January 11th, 2016.
* Check-in on January 7th, 2016, and check-out on January 11th, 2016.
* **Ministry of Overseas Indian Affairs Responsibilities:**
* Provide a list of guests/delegates/participants (hotel-wise, room-wise) to the Department of Luxury Tax.
* Include duration of stay, room type, and tariff charged by the hotel.
* Issue certificates to hotels with the list of delegates/participants, stay duration, room type, and tariff entitled for exemption.
* **Hotel Responsibilities:**
* Enclose certificates and lists from the Ministry with luxury tax returns (Form 8) for January 2016.
* Furnish turnover on accommodation provided to PBD attendees in column 2D of Form 8.
Impact Analysis:
* **Ministry of Overseas Indian Affairs, Government of India**
* Impact: Responsible for providing guest lists and certificates to the Luxury Tax Department and hotels, respectively, to facilitate the tax exemption process for PBD 2016 delegates.
* Action Required: Compile and submit guest lists with required details to the Luxury Tax Department and issue corresponding certificates to the respective hotels.
* **Department of Luxury Tax, Government of NCT of Delhi**
* Impact: Oversees the implementation of the luxury tax exemption for PBD 2016 delegates/participants, based on information provided by the Ministry of Overseas Indian Affairs.
* Action Required: Receive and verify guest lists from the Ministry of Overseas Indian Affairs.
* **Hotels in Delhi**
* Impact: Hotels providing accommodation to PBD 2016 delegates/participants can offer luxury tax exemption, provided they comply with the notification's requirements.
* Action Required: Receive certificates and lists from the Ministry, enclose these with their January 2016 luxury tax returns (Form 8), and accurately report turnover from PBD attendees in Form 8.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, where the policy is applicable.
Delhi Tax on Luxuries Act, 1996: The primary legislation under which the notification regarding luxury tax exemption is issued.
Pravasi Bharatiya Divas PBD, 2016: An event for which luxury tax exemption is granted to delegates and participants staying in hotels in Delhi.
Ministry of Overseas Indian Affairs: The Government of India ministry responsible for organizing the Pravasi Bharatiya Divas and providing necessary documentation for tax exemption.
New Delhi: The location where Pravasi Bharatiya Divas 2016 is organized.
A.K. SINGH: The Dy. Secy.VI Finance, the signing authority for the notification on behalf of the Lt. Governor of National Capital Territory of Delhi.
January 2016: The month during which the luxury tax exemption is applicable and for which hotels must submit required documentation.
Form 8: The form used for luxury tax returns, which hotels must submit with required documentation to claim the exemption.
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Deihl, the Lith January_ 2016
No. F. 12(6)/1-7iii(Rev-10/2015-161iNVI/03.—in exercise of the powers conferred by sub-section ( I) of
Section-22 of the Delhi Tax on Luxuries Act,1996 (Delhi Act 10 of 1996). the Lt. Governor of National Capital
Territory of Delhi, being satisfied that it is necessary to do so in the public interest, hereby, exempts from payment of
Luxury Tax on the Luxuries to be provided in the Hotels during their stay from 7th January to 11th January. 2016 by
the following persons with check in on the 7th January, 2016 and check out on the 11th January. 2016 (five days) in the
National Capital Territory of Delhi:
Delegates/Participants of Pravasi Bharatiya Divas (PI3D), 2016, to be organized in New Delhi during 8th to
10th January, 2016 by the Ministry of Overseas Indian Affairs, Government of India.
The exemption is granted subject to.the following conditions: -
11.. The Ministry of Overseas Indian Affairs, Government of India shall provide to the Department of Luxury
Tax, Government of NCT of Delhi the list of guests/delegates/participants for the P131). 2016 hotel wise
and room wise, duration of stay, type of room and tariff charged by the hotel after the completion of
PBD, 2016.
2. The Ministry of Overseas Indian Affairs, Government of India shall issue certificates to respective hotels
along`with the list of delegates/participants for the PM/ 2016-hotel wise and room wise, duration of stay.
type of room and tariff entitled for exemption by this notification.
3. The respective hotels in turn shall enclose the certificates along with the aforesaid list issued by the
Ministry of Overseas Indian Affairs, Government of India andAhe copies of the bills raised by the hotels
with their luxury tax returns in Form-8 for the month of January 2016. The respectiVe hotels shall also
furnish the turnover on accommodation provided to the guests/delegates/participants attending the PBD,
2016 in column 2(D) of Form-8 as prescribed under Delhi Tax on Luxuries Rules, 1996 for the month of
January, 2016 while claiming exemption from payment of luxury tax on the baSis of this notification.
By Order and in the Name of the U. Governor
of National Capital "Territory of Delhi,
A.K.SINGH, Dy. Secy.-VI (Finance)
Printed by the Manager, Government of India Press, Ring Road, -Mayanuti,1\rew Delhi-110064
and Published by the Controller of Publications. Delhi:-110054.