Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023
Bare Act · 2023
- Act number
- 18 of 2023
- Enacted
- 6 April 2023
- Contents
- 20 sections
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Contents
- Section 1 – Short title and commencement
- Section 2 – Definitions
- Section 3 – Designated authority
- Section 4 – Eligibility for settlement
- Section 5 – Cases litigated by State also eligible for settlement
- Section 6 – Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement (preview)
- Section 7 – Write off in respect of certain amounts (preview)
- Section 8 – Determination of requisite amount and extent of waiver (preview)
- Section 9 – Determination of requisite amount and extent of waiver under Tax on Entry Act (preview)
- Section 10 – Options and duration for payment of requisite amount (preview)
- Section 11 – Conditions for settlement (preview)
- Section 12 – Application for settlement of arrears (preview)
- Section 13 – Order of settlement (preview)
- Section 14 – Appeal against order passed under this Act (preview)
- Section 15 – Review of order passed under this Act (preview)
- Section 16 – Bar on re-opening of settled cases under Relevant Act (preview)
- Section 17 – Revocation of order of settlement (preview)
- Section 18 – No refund under this Act (preview)
- Section 19 – Power of Commissioner under this Act (preview)
- Section 20 – Power to remove difficulty (preview)