Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
Bare Act · 2019
- Act number
- 15 of 2019
- Enacted
- 9 July 2019
- Contents
- 21 sections
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Contents
- 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 (preview)
- Section 7 – Conditions for settlement of arrears (preview)
- Section 8 – Withdrawal of appeal (preview)
- Section 9 – Powers of Commissioner to notify transactions that may constitute an issue (preview)
- Section 10 – Determination of requisite amount and extent of waiver (preview)
- Section 11 – Verification of correctness and completeness of application and issuance of defect notice, if necessary (preview)
- Section 12 – Settlement of arrears and passing of order of settlement (preview)
- Section 13 – Appeals (preview)
- Section 14 – Powers of authorities (preview)
- Section 15 – Bar on re-opening of settled cases (preview)
- Section 16 – Revocation of order of settlement (preview)
- Section 17 – Review (preview)
- Section 18 – No refund under Act (preview)
- Section 19 – Power of Commissioner under Act (preview)
- Section 20 – Power to remove difficulty (preview)
- Section 21 – Repeal of Mah. Ord. V of 2019 and saving (preview)