Section 96: A Non- (a) One motor car of an 0%
This section is inserted by Act No 12 of 2023, section 28.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
96. A Non- (a) One motor car of an 0%
Governmental engine capacity not
Organisation exceeding 1,600 c.c.;
registered with (b) one double space
the National cabin vehicle;
Social Inclusion (c) one single space
Foundation cabin vehicle; or
(d) one van,
approved by the National
Social Inclusion Foundation.
This exemption shall be
granted not more than once
in every 7 years.
Where the Director-General
is satisfied that the motor
vehicle is damaged in an
accident and is a total loss,
he may grant exemption
for a replacement motor
vehicle.
(g) in the Second Schedule, by repealing Part II and Part III and
replacing them by Part II and Part III set out in the Sixth
Schedule to this Act;
226 Acts 2023
(h) in the Fourth Schedule, by deleting the following words –
R is the rate of refund of Rs 15 per kg for waste
PET bottles or PET flakes exported or waste PET
bottles recycled into reusable goods;
and replacing them by the following words –
R is the rate of refund of –
(a) 15 rupees per kg for waste PET bottles or
PET flakes exported; or
(b) 30 rupees per kg for waste PET bottles
recycled into reusable goods;
(i) by repealing the Seventh Schedule and replacing it by the
Seventh Schedule set out in the Seventh Schedule to this Act.
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Questions this section answers
- How often can a registered NGO get a tax-exempt vehicle through the National Social Inclusion Foundation?
- Can an NGO get another exempt vehicle if its first one is a total loss in an accident?