Section 7: Write off in respect of certain amounts.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.State Act of Maharashtra · Act 29 of 2022

(1) Notwithstanding anything contained in the Relevant Act or under the provisions contained in this Act, any arrears determined as per any statutory order for the specified period, as on the 1st April 2022, which are rupees ten thousand or less per financial year under the Relevant Act shall be written off.

(2) The post assessment interest on such written off dues shall stand waived.

Where this provision sits

Act	The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
Section	7
Marginal note	Write off in respect of certain amounts.
Jurisdiction	State of Maharashtra
Status	In force as published by the source

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