Transfer of Tax Ledger Credits ensures government forwards equal amounts to State or Union territory tax accounts as prescribed. Section 17A requires that when amounts are transferred from the central electronic cash ledger to a State or Union territory electronic cash ledger, the Government shall transfer to the corresponding State tax account or Union territory tax account an amount equal to the amount transferred, in such manner and within such time as may be prescribed.
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.
Transfer of Tax Ledger Credits ensures government forwards equal amounts to State or Union territory tax accounts as prescribed.
Section 17A requires that when amounts are transferred from the central electronic cash ledger to a State or Union territory electronic cash ledger, the Government shall transfer to the corresponding State tax account or Union territory tax account an amount equal to the amount transferred, in such manner and within such time as may be prescribed.
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