Bare Act Search Results

Hotel-receipts Tax Act, 1980 Section 14

Title: Advance Payment of Hotel-receipts Tax

State: Central

Year: 1980

(1) Hotel-receipts tax shall be payable in advance during the financial year in respect of the chargeable receipts of the period which would be the previous year for the immediately following assessment year in accordance with

Hotel Receipts Tax Act, 1980 Section 14

Title: Advance payment of hotel receipts tax.—

State: Central

Year: 1980

1) Hotel-receipts tax shall be payable in advance during the financial year in respect of the chargeable receipts of the period which would be the previous year for the immediately following assessment year in accordance with

Hotel Receipts Tax Rules, 1981 Preamble 1

Title: Hotel Receipts Tax Rules, 1981

State: Central

Year: 1981

HOTEL RECEIPTS TAX RULES, 1981 HOTEL RECEIPTS TAX RULES, 1981 RULE 01: SHORT TITLE AND COMMENCEMENT (1) These rules may

Hotel-receipts Tax Act, 1980 Preamble 1

Title: Hotel-receipts Tax Act, 1980

State: Central

Year: 1980

[Act, No. 54 of 1980] [9th December, 1980] PREAMBLE An Act to impose a special tax on gross receipts of certain hotels. BE it enacted by Parliament in the Thirty-first Year of the Republic of India as

Hotel Receipts Tax Act, 1980 Section 1

Title: Short title and extent.—

State: Central

Year: 1980

1980 ACT NO. 54 OF 1980 [9th December, 1980.] An Act to impose a special tax on gross receipts of certain hotels. BE it enacted by Parliament in the Thirty-first Year of the Republic of India as

Hotel Receipts Tax Rules, 1981 Complete Act

State: Central

Year: 1981

Preamble1 - Hotel Receipts Tax Rules, 1981 Rule01 - RULE 01: SHORT TITLE AND COMMENCEMENT Rule02 - RULE 02: DEFINITIONS Rule03 -

Hotel-receipts Tax Act, 1980 Section 15

Title: Penalty for Failure to Furnish Returns, Comply with Notices, Concealment of Receipts, Etc.

State: Central

Year: 1980

(Appeals) is satisfied that any person (a) has, without reasonable cause, failed to furnish the return of chargeable receipts which he was required to furnish under sub-section (1) of section 8 or by notice given under sub-section

Hotel Receipts Tax Act, 1980 Section 15

Title: Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc.—

State: Central

Year: 1980

(Appeals) is satisfied that any person- (a) has, without reasonable cause, failed to furnish the return of chargeable receipts which he was required to furnish under sub-section (1) of section 8 or by notice given under sub-section

Hotel-receipts Tax Act, 1980 Section 8

Title: Return of Chargeable Receipts

State: Central

Year: 1980

of a hotel in relation to which this Act applies or is assessable in respect of the chargeable receipts of any other person under this Act, shall furnish a return of his chargeable receipts or the chargeable

Hotel-receipts Tax Act, 1980 Section 16

Title: Penalty for False Estimate Of, or Failure to Pay, Hotel-receipts Tax Payable in Advance

State: Central

Year: 1980

If, in the course of any proceedings in connection with the assessment under section 10 or section 11, the Income-tax Officer is satisfied that any assessee (a) has furnished under section 14, an estimate of the...