Special procedure for taxable persons: Government may notify classes to follow alternative registration, return, payment and administration procedures. Section 148 empowers the Government, on the Council's recommendations and subject to prescribed conditions and safeguards, to notify classes of taxable ... Summary
Special procedure for taxable persons: Government may notify classes to follow alternative registration, return, payment and administration procedures.
Section 148 empowers the Government, on the Council's recommendations and subject to prescribed conditions and safeguards, to notify classes of taxable persons and specify special procedures regarding registration, furnishing of returns, payment of tax and administration applicable to those notified classes.
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