Special procedures for registered persons permit notification of tailored registration, return, payment and administration requirements under prescribed safeguards. The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify certain classes of registered persons and the special procedures to be followed by such persons, including rules regarding registration, furnishing of return, payment of tax and administration.
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.
Special procedures for registered persons permit notification of tailored registration, return, payment and administration requirements under prescribed safeguards.
The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify certain classes of registered persons and the special procedures to be followed by such persons, including rules regarding registration, furnishing of return, payment of tax and administration.
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