Large Taxpayer Unit single-window facilitation allows eligible large taxpayers to centralise filing and assessment of excise, income and service taxes. A Large Taxpayer Unit (LTU) at Bangalore will function as a single-window tax administration for large PAN-based taxpayers, centralising filing and assessment of central excise, income/corporate tax and service tax, and providing services for payments, returns, refunds and dispute settlement. Eligible entities assessed to income/corporate tax in one of five designated cities and meeting prescribed high-turnover thresholds may opt into the LTU scheme; the Bangalore LTU is functional from 1-10-2006 at the stated office address and affected assessees will be notified separately.
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.
Large Taxpayer Unit single-window facilitation allows eligible large taxpayers to centralise filing and assessment of excise, income and service taxes.
A Large Taxpayer Unit (LTU) at Bangalore will function as a single-window tax administration for large PAN-based taxpayers, centralising filing and assessment of central excise, income/corporate tax and service tax, and providing services for payments, returns, refunds and dispute settlement. Eligible entities assessed to income/corporate tax in one of five designated cities and meeting prescribed high-turnover thresholds may opt into the LTU scheme; the Bangalore LTU is functional from 1-10-2006 at the stated office address and affected assessees will be notified separately.
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