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TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 101

Interest on Delayed Payment of Banking Cash Transaction Tax

~1 min read
https://sooperkanoon.com/act/42039

Bare act section · Research

About this section

Finance Act 2005 Section 101 is part of Finance Act 2005 - Interest on Delayed Payment of Banking Cash Transaction Tax. Read the section text below and explore Indian court judgments that cite it.

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Section Text

Every assessee who fails to credit the banking cash transaction tax or any part thereof as required under section 97, to the account of the Central Government within the period specified in that section, shall pay simple interest at the rate of one per cent. of such tax for every month or part of a month by which such-crediting of the tax or any part thereof is delayed.

Frequently asked questions

What does Finance Act 2005 Section 101 provide?

Section Section 101 of the Finance Act 2005 (Interest on Delayed Payment of Banking Cash Transaction Tax) is reproduced on this page as part of the Finance Act 2005. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2005 Section 101?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 101. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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