The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
State Act of Maharashtra · Act 15 of 201921 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 15 of 2019 |
| Year | 2019 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 21 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title and commencement.
- Section 2 Definitions.
- Section 3 Designated Authority
- Section 4 Duration of Phase under Act.
- Section 5 Adjustment of any payment made under Relevant Act and settlement of arrears of tax, interest, penalty or late fee, if any.
- Section 6 Eligibility for settlement.
- Section 7 Conditions for settlement of arrears.
- Section 8 Withdrawal of appeal.
- Section 9 Powers of Commissioner to notify transactions that may constitute an issue.
- Section 10 Determination of requisite amount and extent of waiver.
- Section 11 Verification of correctness and completeness of application and issuance of defect notice, if necessary.
- Section 12 Settlement of arrears and passing of order of settlement.
- Section 13 Appeals.
- Section 14 Powers of authorities.
- Section 15 Bar on re-opening of settled cases.
- Section 16 Revocation of order of settlement.
- Section 17 Review.
- Section 18 No refund under Act.
- Section 19 Power of Commissioner under Act.
- Section 20 Power to remove difficulty.
- Section 21 Repeal of Mah. Ord. V of 2019 and saving.
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