Finance Bill provisions declared to take immediate effect under provisional tax collection powers in the public interest. The Declaration states that, in the public interest, clauses 95(i), 115 and 116 of the Finance Bill, 2021 shall have immediate effect under the Provisional Collection of Taxes Act, 1931, invoking the statutory mechanism for provisional tax collection to permit those Bill provisions to operate provisionally pending final legislative enactment.
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 provisions declared to take immediate effect under provisional tax collection powers in the public interest.
The Declaration states that, in the public interest, clauses 95(i), 115 and 116 of the Finance Bill, 2021 shall have immediate effect under the Provisional Collection of Taxes Act, 1931, invoking the statutory mechanism for provisional tax collection to permit those Bill provisions to operate provisionally pending final legislative enactment.
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