Immediate effect under Provisional Collection of Taxes Act permits provisional application of specified tax provisions pending final enactment. The Seventh Schedule to the Finance Act, 2005 is amended as specified by a subsequent schedule, and a declaration places select clauses of the Bill into immediate provisional effect under the Provisional Collection of Taxes Act, authorising provisional application and collection of those tax provisions pending final enactment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Immediate effect under Provisional Collection of Taxes Act permits provisional application of specified tax provisions pending final enactment.
The Seventh Schedule to the Finance Act, 2005 is amended as specified by a subsequent schedule, and a declaration places select clauses of the Bill into immediate provisional effect under the Provisional Collection of Taxes Act, authorising provisional application and collection of those tax provisions pending final enactment.
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