Special procedure for registered persons allows government to notify classes with tailored registration, return, tax payment and administration requirements. Section 148 permits the Government, on the recommendation of the Council and subject to prescribed conditions and safeguards, to notify classes of registered persons and specify special procedures relating to registration, furnishing of returns, payment of tax and administration for those persons.
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 procedure for registered persons allows government to notify classes with tailored registration, return, tax payment and administration requirements.
Section 148 permits the Government, on the recommendation of the Council and subject to prescribed conditions and safeguards, to notify classes of registered persons and specify special procedures relating to registration, furnishing of returns, payment of tax and administration for those persons.
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