Section 4: Amendment of Sub-Section (2) of Section 20

The Nagaland Professions, Trades Callings & Employments Taxation (Amendment) Act,2001State Act of Nagaland · Act 5 of 2001

Sub-section (2) of section 20 shall be substituted as follows:

Section 20 (2) :- Where a person is in default of any amount of tax payable under this Act, he shall be liable to pay a penalty equal to the tax due and a simple interest @ 15% on the amount oftax payable.

Where this provision sits

Act	The Nagaland Professions, Trades Callings & Employments Taxation (Amendment) Act,2001
Section	4
Marginal note	Amendment of Sub-Section (2) of Section 20
Jurisdiction	State of Nagaland
Status	In force as published by the source

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