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        Declaration - Declaration under the Provisional Collection of Taxes Act, 2023

        Finance Bill, 2026
        Declaration

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        Finance Bill tax provision granted immediate effect under provisional collection of taxes law to enable prompt application. Declaration that sub clause (a) of clause 136 of the Finance Bill shall take immediate effect under the Provisional Collection of Taxes Act, invoking provisional tax collection to render that bill provision operative in the public interest.
                          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.

                                Finance Bill tax provision granted immediate effect under provisional collection of taxes law to enable prompt application.

                                Declaration that sub clause (a) of clause 136 of the Finance Bill shall take immediate effect under the Provisional Collection of Taxes Act, invoking provisional tax collection to render that bill provision operative in the public interest.


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