Bare Act Search Results

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 2

Title: Definitions

State: Maharashtra

Year: 2025

"arrears" means the outstanding amount of tax, interest, penalty or late fee, as the case may be,- (i) payable by an assesse as per any statutory order under the Relevant Act; or (ii) admitted in the return

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 8

Title: Determination of requisite amount and extent of waiver

State: Maharashtra

Year: 2025

tax along with interest or penalty or post assessment interest or penalty or late fee, the requisite amount payable towards the settlement of arrears as determined under section 6, shall be as specified in Annexure-A or Annexure-B,

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 9

Title: Determination of requisite amount and extent of waiver under Tax on Entry Act

State: Maharashtra

Year: 2025

date specified in the Table given in section 10 of this Act, the balance amount of tax remaining payable shall be waived by passing order under this Act and the said applicant shall not be entitled to

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 1

Title: Short title

State: Maharashtra

Year: 2025

This Act may be called the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 15

Title: Review of order passed under this Act

State: Maharashtra

Year: 2025

(1) Any order passed under this Act may be reviewed by the Commissioner, on his own motion, at any time within twelve months from the date of service of order. (2) After noticing any error in...

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Complete Act

State: Maharashtra

Year: 2025

Section1 - Short title Section2 - Definitions Section3 - Designated authority Section4 - Eligibility for settlement Section5 - Cases litigated by State also eligible for settlement Section6 - Adjustment and determination of arrears of tax, interest,...

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 20

Title: Power to remove difficulty

State: Maharashtra

Year: 2025

(1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion arises, by an order published in the Official Gazette, do anything not inconsistent with the provisions of...

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 19

Title: Power of Commissioner under this Act

State: Maharashtra

Year: 2025

(1) The Commissioner may, from time to time, issue instructions and directions as he may deem fit to the designated authorities, for carrying out the purposes of this Act. (2) The Commissioner may, by an order,...

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 18

Title: No refund under this Act

State: Maharashtra

Year: 2025

Under no circumstances, the applicant shall be entitled to get the refund of any amount paid under this Act: Provided that, in case the order of settlement is revoked or rejected under the provisions of this...

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 17

Title: Revocation of order of settlement

State: Maharashtra

Year: 2025

(1) Notwithstanding anything contained in section 16, where it appears to the designated authority that, the applicant has obtained the benefit of settlement, by suppressing any material information or particulars or by furnishing any incorrect or...