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Notification
01/2020 Dated 01/01/2020
February 6, 2020
Central Government hereby appoints 1st day of January 2020 as the date on which following sections will be applicable:- (Power of Section 1(2) of Finance Act 2019)
| Section-93 | Special provisions regarding liability to pay tax, interest or penalty in certain cases. |
| Section-94 | Liability in other cases. |
| Section-95 | Definitions of ADVANCE RULING |
| Section-96 | Authority for advance ruling. |
| Section-98 | Procedure on receipt of application |
| Section-99 | Appellate Authority for Advance Ruling |
| Section-100 | Appeal to Appellate Authority |
| Section-101 | Orders of Appellate Authority |
| Section-102 | Rectification of advance ruling. |
| Section-111 | Procedure before Appellate Tribunal. |
| Section-112 | Appeals to Appellate Tribunal. |
Following Sections have still not being notified:-
Section-92 Liability of Court of Wards, etc. Section-97 Application for advance ruling Section-100 Appeal to Appellate Authority Section-103 Applicability of advance ruling. Section-104 Advance ruling to be void in certain circumstances. Section-105 Powers of Authority and Appellate Authority Section-106 Procedure of Authority and Appellate Authority Section-107 Appeals to Appellate Authority. Section-108 Powers of Revisional Authority. Section-109 Constitution of Appellate Tribunal and Benches thereof. Section-110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. |
