Bare Act Search Results

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 2

State: Chattisgarh

Year: 2023

filed under the provisions of this Act; · (d) "Arrears" means the amount of tax and/or interest and/or penalty, under the Relevant Acts for specified period, as the case may be,- (i) payable by an assessee as

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 11

Title: (1)

State: Chattisgarh

Year: 2023

High Court, as interest and the case may be, on or before the prescribed date, shall be adjusted penalty, i~ any. towards the such arrears of tax, interest and penalty respectively as has been determined by the

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 13

State: Chattisgarh

Year: 2023

(a) th~ applicant shall not be liable to pay any _ f~rther tax and/ or ,interest and/ or penalty 402 (28) (fa1l~M¢ ~ . ~ 4 ~ 2023 with respect to the matter and time period covered

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 5

State: Chattisgarh

Year: 2023

shall be eligible to make an application for settlement of arrears of tax and/ or interest and/ or penalty in respect of the specified period, whether such arrears are . ifoflfl•I~ ~ . ~ 4 ~ 2023

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 19

Title: Bar on re-opening of settled cases.

State: Chattisgarh

Year: 2023

be conclusive as to the settlement . of opening of arrears of tax and/ or interest and/ or penalty settled cases. covered under that order and the matter covered by such order of settlement shall not be

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 17

State: Chattisgarh

Year: 2023

Relevant Acts, as if no order of settlement of the arrears of tax and/ or interest and/ or penalty has ever been made, and notwithstanding the period of limitation provided under the Relevant Acts, discharge the cases

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 1

Title: Short title, extent and commencement.

State: Chattisgarh

Year: 2023

(1) This Act may be called the Chhatti~garh extent and Settlement of Arrears of Tax, Interest and commencement. Penalty Act, 2023 . . .(2) It shall extend to the whole State of Chhattisgarh. (fa1l~M¢ ~ . ~

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 15

State: Chattisgarh

Year: 2023

Rectification of Settlement, the designated committee may errors. rectify its order only to correct an arithmetical error or clerical error in order of settlement, which is apparent on the face of record, on such error being...

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Section 18

Title: Refund.

State: Chattisgarh

Year: 2023

revocation

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Schedule-A

Title: Settlement amount slabs

State: Chattisgarh

Year: 2023

60% 40% which is equal to or more than Rs. 50 lacs under the Section 2 - Relevant Act