Seeks to replace the references to sub-clauses to clause 159 of the Finance Bill, 2016 with sub-sections to section 162 of the Finance Act, 2016 in the notification No. 1/2016 – Infrastructure CESS dated 1st March, 2016 - 2/2016 - Indian Law
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Reference substitution in infrastructure cess notification: replaces bill-based citations with act-based citations and omits provisional collection wording. The Government amends notification No. 1/2016-Infrastructure Cess to substitute clause-based references from the Finance Bill with corresponding sub-section references to the Finance Act, 2016, and to omit language invoking the Provisional Collection of Taxes Act; the amendment comprises three specific substitutions/omissions aligning the principal notification with the enacted Finance Act and removing provisional-collection wording.
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.
Reference substitution in infrastructure cess notification: replaces bill-based citations with act-based citations and omits provisional collection wording.
The Government amends notification No. 1/2016-Infrastructure Cess to substitute clause-based references from the Finance Bill with corresponding sub-section references to the Finance Act, 2016, and to omit language invoking the Provisional Collection of Taxes Act; the amendment comprises three specific substitutions/omissions aligning the principal notification with the enacted Finance Act and removing provisional-collection wording.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.