https://www.taxtmi.com/acts?id=53272 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. en-us Mon, 02 Feb 2026 12:16:23 +0530 Mon, 02 Feb 2026 12:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53272 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. Act-Rules Bills Mon, 02 Feb 2026 12:16:23 +0530 https://www.taxtmi.com/acts?id=53272