Skip to content

Bare Act Search Results

Bare Acts + AI

From statute to cited judgments

Trial unlocks Semantic Search and AI Brief on judgments that interpret the acts you are researching.

The Direct Tax Vivad se Vishwas Act, 2020 Section 3

Title: Amount payable by declarant

State: Central

Year: 2020

such disputed tax. amount of the disputed tax. the aggregate of the amount of disputed tax and ten per cent. of disputed tax: provided that where the ten per cent. of disputed tax exceeds the aggregate amount … such date* as may be notified], a declaration to the designated authority in accordance with the provisions of section 4 in respect of tax arrear, then, notwithstanding anything contained in the Income-tax Act or any other law

View Complete Act      List Judgments citing this section

The Health Security Se National Security Cess Act, 2025 Section 16

Title: Determination of cess not paid or short paid or erroneously refunded

State: Central

Year: 2025

cess has not been paid or short paid or erroneously refunded, he shall serve notice on the taxable person chargeable with cess which has not been so paid or which has been so short paid or to … the proper officer that any cess has not been paid or short paid or erroneously refunded, he shall serve notice on the taxable person chargeable with cess which has not been so paid or which has been

View Complete Act      List Judgments citing this section

The Health Security Se National Security Cess Act, 2025 Section 17

Title: Interest payable on delay in payment of cess

State: Central

Year: 2025

(1) Every person who is liable to pay cess in accordance with the provisions of this Act or the rules made

View Complete Act      List Judgments citing this section

Brief the judgments behind these acts

The Health Security Se National Security Cess Act, 2025 Section 23

Title: Compounding of offences

State: Central

Year: 2025

of prosecution, be compounded by a proper officer, not below the rank of Commissioner, on payment, by the person accused of the offence, to the Central Government of such compounding amount in such manner as may be … once in respect of any of the offences specified in clauses (a) to (f) of sub-section (1) of section 18 and the offences which are relatable to the said specified offences; (b) who has been allowed to

View Complete Act      List Judgments citing this section

The Health Security Se National Security Cess Act, 2025 Section 5

Title: Manner of computation of cess

State: Central

Year: 2025

goods packed in pouch, tin or other container, as the case may be, as declared by the taxable person and, where applicable, as verified or calibrated by the proper officer under section 9, and on the amount … (1) The cess referred to in section 4 shall be computed in accordance with the provisions of this section based on the relevant process, speed

View Complete Act      List Judgments citing this section

The Health Security Se National Security Cess Act, 2025 Section 25

Title: Confiscation of specified goods or machines

State: Central

Year: 2025

(1) Where any taxable person--- (a) owns, operates or controls any machine installed or undertakes any process for the manufacture or production of … such goods or machines shall be liable to confiscation and the person shall be liable to penalty under section 18. then, all such goods or machines shall be liable to confiscation and the person shall be liable

View Complete Act      List Judgments citing this section

The Health Security Se National Security Cess Act, 2025 Section 29

Title: Appeals to appellate authority

State: Central

Year: 2025

(1) Any taxable person aggrieved by any order of the adjudicating authority may, within a period of three months from the date … the provisions of this Act relating to appeals shall apply to such application. (4) Every appeal under this section shall be verified in such manner, as may be prescribed. (5) No appeal shall be filed under sub-section

View Complete Act      List Judgments citing this section

The Direct Tax Vivad se Vishwas Act, 2020 Section 2

Title: Definitions

State: Central

Year: 2020

(1) In this Act, unless the context otherwise requires,--- '(a) "appellant" means--- (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by … as on that date; (iii) a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act, 1961 (43 of 1961) and the Dispute Resolution Panel has not issued any

View Complete Act      List Judgments citing this section

The Direct Tax Vivad se Vishwas Act, 2020 Section 1

Title: Short title

State: Central

Year: 2020

This Act may be called the Direct Tax Vivad se Vishwas Act, 2020.

View Complete Act      List Judgments citing this section

The Health Security Se National Security Cess Act, 2025 Section 2

Title: Definitions

State: Central

Year: 2025

as the Central Government may, by notification, specify; (q) "State" includes a Union territory with Legislature; (r) "taxable person" shall mean a person referred to in section 3; and (s) "weight" means the maximum weight of the … authority and the appellate authority; (b) "appellate authority" means an authority appointed or authorised to hear appeals under section 29; (c) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of

View Complete Act      List Judgments citing this section

  • ‹ Prev
  • Last »

Try AI research tools - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial