This document is a corrigendum issued by the Finance Department, Government of the National Capital Territory of Delhi, published in the Delhi Gazette Extraordinary, Part IV, on September 28, 2017. The corrigendum addresses notification No. F. 3(329)/Fin/Rev-I/2017-18/DSVI/636, pertaining to the State Tax Rate, dated June 30, 2017, which was published in the Delhi Gazette Extraordinary on the same date. The correction modifies the description of services subject to tax under serial number 2 in the table of the original notification. Specifically, it amends the description of taxable services provided by individual advocates (including senior advocates) or firms of advocates. The original text referred to "representational services before any court, tribunal or authority...to any business entity," is replaced with "Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly". It includes an explanation of "legal service" to mean "any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority." The order is issued by A. K. Singh, Dy. Secy. VI Finance, by order and in the name of the Lt. Governor of the National Capital Territory of Delhi.
Key Entities Referenced
Government of the National Capital Territory of Delhi: The governing body of the National Capital Territory of Delhi, responsible for the administration and governance of the region.
Delhi Gazette: The official gazette of the National Capital Territory of Delhi, used for publishing notifications, orders, and regulations.
Finance Department, Government of National Capital Territory of Delhi: The department within the Delhi government responsible for financial matters, revenue, and economic policy.
State Tax Rate: Tax rate applicable within the National Capital Territory of Delhi.
A. K. SINGH: Dy. Secy. VI Finance, Government of the National Capital Territory of Delhi, signing the order.
advocate: An individual legal professional providing services, including representational services before courts, tribunals, or authorities.
New Delhi: Capital of India and location of the Government of India Press.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 363] fnYyh] 'kqØokj] flrEcj 29] 2017@vkf'ou 7] 1939 ¹jk-jk-jk-{ks-fn- la- 273
No. 363] DELHI, FRIDAY, SEPTEMBER 29, 2017/ASVINA 7, 1939 [N.C.T.D. No. 273
Hkkx—IV
PART—IV
jk"Vªh; jktèkkuh jkT; {ks=k fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
ffffooooRRRRrrrr ¼¼¼¼jjjjkkkkttttLLLLoooo&&&&1111½½½½ ffffooooHHHHkkkkkkkkxxxx
शqqffqqff))))iiii====
fnYyh] 28 flrEcj] 2017
llllaa--aa-- QQQQkkkk---- 3333¼¼¼¼22229999½½½½@@@@ffffooooŸŸŸŸkkkk ¼¼¼¼jjjjkkkktttt&&&&1111)@@@@2222000011117777&&&&11118888@@@@MMMMhhhh,,,,llll&&&&VI@@@@666633336666----—िव(cid:3) िवभाग, रा(cid:6)ीय राजधानी (cid:9)े(cid:11) (cid:12)द(cid:14)ली
सरकार क(cid:17) (cid:12)दनाकं 30 जून, 2017 को जारी अिधसूचना सं(cid:26)या 13/2017-रा(cid:27) य कर (दर), जो(cid:12)क (cid:12)द(cid:14)ली राजप(cid:11), भाग 4,
असाधारण म !(cid:12)दनांक 30 जून, 2017 को "कािशत %ई थी, म,! सारणी म,! (म स(cid:26)ं या 2 म,! कॉलम (2) म,! वत)मान izfof"V के
*थान पर िन+ को पढ़ा जाए —
(2 )
“(cid:12)कसी -ि. िवशेष अिधव.ा िजसके अंतग)त कोई व1र2 ठ अिधव4 ता भी ह ै या अिधव.ा8 क(cid:17) फम,)के :ारा ";य(cid:9) या
अ";य(cid:9) <प स ेिविधक सेवा के <प म! "दान क(cid:17) गई सेवाए।ं
*प?ीकरणः -“िविधकसेवा” स े िविध क(cid:17) (cid:12)कसी शाखा म ! (cid:12)कसी रीित म,! (cid:12)कसी सलाह, परामश ) या सहायता के संबंध म!
उपलAध कराई गई कोई सेवा अिभ"ेत ह ै और इसके अंतग)त (cid:12)कसी B यायालय, अिधकरण या "ािधकरण के सम(cid:9)
"ितिनिध;वकारी सेवाए ंसिCमिलत ह।D ”।
रा(cid:6)ीय राजधानी (cid:9)े(cid:11) (cid:12)द(cid:14)ली के उपरा(cid:27)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. Eसह, उप- सिचव-VI (िव(cid:3))
5955 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
CORRIGENDUM
Delhi, the 28th September, 2017
No. F. 3(29)/Fin(Rev-I)/2017-18/DS-VI/636.—In the notification No. 13/2017-State Tax (Rate) dated
the 30th June, 2017, published in Part IV of the Delhi Gazette Extraordinary dated 30th June, 2017, issued by the
Finance Department, Government of National Capital Territory of Delhi, in the Table, in the row pertaining to
serial number 2, in column 2, for—
(2)
“Services supplied by an individual advocate including a senior advocate by way of representational services
before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory,
including where contract for provision of such service has been entered through another advocate or a firm of
advocates, or by a firm of advocates, by way of legal services, to a business entity.”,
read
(2)
“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal
services, directly or indirectly.
Explanation.- “legal service” means any service provided in relation to advice, consultancy or assistance in any
branch of law, in any manner and includes representational services before any court, tribunal or authority.”.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.