https://www.taxtmi.com/article/detailed?id=10139 Notified amendments effective January 1, 2022: Explanation 1(ii) to Section 74 excludes seizure and confiscation proceedings under Sections 129 and 130 from deemed conclusion when tax-determination proceedings against the principal are concluded; a proviso to Section 107(6) requires a pre-deposit of part of the penalty before appealing orders under Section 129(3); Section 151 is substituted to enable the Commissioner or an authorised officer to order furnishing of information in prescribed time, form and manner; and Section 152(1) now bars use of information obtained under Sections 150 and 151 in proceedings without giving the person an opportunity to be heard. en-us Mon, 27 Dec 2021 06:38:12 +0530 Mon, 27 Dec 2021 06:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10139 Notified amendments effective January 1, 2022: Explanation 1(ii) to Section 74 excludes seizure and confiscation proceedings under Sections 129 and 130 from deemed conclusion when tax-determination proceedings against the principal are concluded; a proviso to Section 107(6) requires a pre-deposit of part of the penalty before appealing orders under Section 129(3); Section 151 is substituted to enable the Commissioner or an authorised officer to order furnishing of information in prescribed time, form and manner; and Section 152(1) now bars use of information obtained under Sections 150 and 151 in proceedings without giving the person an opportunity to be heard. Articles Goods and Services Tax - GST Mon, 27 Dec 2021 06:38:12 +0530 https://www.taxtmi.com/article/detailed?id=10139