Special procedures for notified registered persons permit tailored compliance for registration, return filing, tax payment and administration. The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify classes of registered persons and specify special procedures relating to registration, furnishing of returns, payment of tax and administration for those notified 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 procedures for notified registered persons permit tailored compliance for registration, return filing, tax payment and administration.
The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify classes of registered persons and specify special procedures relating to registration, furnishing of returns, payment of tax and administration for those notified persons.
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