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-94Liability in other cases.
Section-95Definitions of ADVANCE RULING
Section-96Authority for advance ruling.
Section-98Procedure on receipt of application
Section-99Appellate Authority for Advance Ruling
Section-100Appeal to Appellate Authority
Section-101Orders of Appellate Authority
Section-102Rectification of advance ruling.
Section-111Procedure before Appellate Tribunal.
Section-112Appeals 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.

 
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