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Community Question Bank
Find answers to frequently asked questions from the Nyaaya community on various legal issues.
What is the Finance Act? Why is it important in relation to tax?
The Finance Act is enacted to give effect to the financial proposals of the Central Government for a given financial year. During the Budget presentation each year, the Government puts before the Parliament its proposed plans for the country and the expenditure to be accrued for achieving them. After they are debated and passed by the Parliament, the Finance Act is enacted by assent of the President. It gives legal sanction to the expenditure that the government may make. This process begins in February, during the Budget Session of the Parliament.
The First Schedule of a Finance Act has four parts and contains the following information for that financial year:
- Part I: Income tax rates and surcharges on income tax
- Part II: Rates of TDS
- Part III: TDS on income from ‘salaries’
- Part IV: rules for calculating net agricultural income
Can doctors employed in government services run private clinics?
Doctors appointed by the Central Government under the Central Health Service (CHS) are not allowed to have a private practice of any kind whatsoever including any consultation and laboratory practice. CHS was constituted to manage various medical posts under the Central Government, Union Territories and certain other organizations. Presently, it caters to the needs of various participating units like Directorate General of Health Services including the organizations under its control, Central Government Health Scheme, Govt. of NCT of Delhi, Ministry of Labour, Ministry of Finance, Department of Posts etc. Officers under CHS are entitled to a Non-Practicing Allowance (NPA) of 20% of Basic Pay subject to the condition that the Basic Pay plus NPA does not exceed ₹ 2,37,500.
As Health comes under the State list, information pertaining to the doctors in private practice across the country is not centrally maintained. Each state has different rules of medical practice.