Special procedure for registered persons enables notification of classes and prescribing procedures for registration, returns and tax administration. Section 148 authorises the Government, on the recommendations of the Council and subject to prescribed conditions and safeguards, to notify classes of ... Summary
Special procedure for registered persons enables notification of classes and prescribing procedures for registration, returns and tax administration.
Section 148 authorises the Government, on the recommendations of the Council and subject to prescribed conditions and safeguards, to notify classes of registered persons and the special procedures to be followed by such persons regarding registration, furnishing of return, payment of tax and administration.
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