Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 114 empowers Central Government to frame rules for Service Tax Voluntary Compliance Encouragement Scheme, subject to Parliamentary oversight</h1> Section 114 of the Finance Act, 2013 empowers the Central Government to frame rules, by notification in the Official Gazette, to implement the Service Tax Voluntary Compliance Encouragement Scheme, 2013. These rules may prescribe the forms and manner for making declarations, acknowledging such declarations, and issuing acknowledgements of discharge of tax dues under section 107, as well as any other prescribed matters. Every rule must be laid before both Houses of Parliament for a total of thirty days, and may be modified or annulled by them, without affecting the validity of actions already taken under the rule prior to such modification or annulment.