(2) The rates prescribed to be levied at the Commencement of this Act shall be as set out in Schedule I and shall continue to be levied till they are annulled or altered under sub-section (1) :
Provided that such rates may be ordered by the Government to be levied with effect from Ist Maghar, 2010.
Source footnotes
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India Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.