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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025. Section 6

Title: Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement

State: Maharashtra

Year: 2025

towards the interest and the balance amount remaining unadjusted, shall then be adjusted towards the penalty and the late fee, sequentially; (b) any amount of refund due to the applicant in respect of any statutory order or

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act Section 5

Title: Adjustment of any payment made under Relevant Act and settlement of arrears of tax, interest, penalty or late fee, if any

State: Maharashtra

Year: 2019

towards the interest and the balance amount remaining unadjusted, shall then be adjusted towards the penalty and the late fee, sequentially; (b) after adjustment of amount as specified in clause (a), the amount remaining outstanding, if any,

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023. Section 6

Title: Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement

State: Maharashtra

Year: 2023

towards the interest and the balance amount remaining unadjusted, shall then be adjusted towards the penalty and the late fee, sequentially; (b) after adjustment of amount as specified in clause (a), only the amount remaining outstanding for

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Brief the judgments behind these acts

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022. Section 6

Title: Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement

State: Maharashtra

Year: 2022

towards the interest and the balance amount remaining unadjusted, shall then be adjusted towards the penalty and the late fee, sequentially ; (b) after adjustment of amount as specified in clause (a), only the amount remaining outstanding

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act Section 2

Title: Definitions

State: Maharashtra

Year: 2019

specified in sub-section (1) of section 13 of this Act ; (c) "arrears of tax, interest, penalty or late fee" means the amount of tax, interest, penalty or late fee, as the case may be,- (i) payable

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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

"applicant" means a Public Sector Undertaking Company which is liable to pay arrears of tax, interest, penalty or late fee levied or leviable under the Relevant Act who desires to avail the benefit of settlement by complying

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023. Section 2

Title: Definitions

State: Maharashtra

Year: 2023

this Act; (c) "applicant" means a person who is liable to pay arrears of tax, interest, penalty or late fee levied or leviable under the Relevant Act or any other person including financial institution who desires to

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022. Section 2

Title: Definitions

State: Maharashtra

Year: 2022

this Act; (c) "applicant" means a person who is liable to pay arrears of tax, interest, penalty or late fee levied or leviable under the Relevant Act or any other person including financial institution who desires to

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act Section 10

Title: Determination of requisite amount and extent of waiver

State: Maharashtra

Year: 2019

(1) Where the arrears of tax, interest, penalty or late fee under the Relevant Act pertains to,- (a) the period ending on or before the 31st March 2010

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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023. Section 8

Title: Determination of requisite amount and extent of waiver

State: Maharashtra

Year: 2023

un-disputed or disputed, then the extent of the payment of such undisputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of disputed tax, interest, penalty or late fee for One Time Payment

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