Provision for Collection of Taxes Act, 2023 [A11-T88]
As at 7 September 2026. In force from 6 December 2023 by S.O. 3936(E) [N12-NE9].
Sections (50)
Chapter I. PRELIMINARY
Chapter II. CONTROLLER
Chapter III. REGULATION OF THE CARRYING ON OF A LICENSED ACTIVITY
Chapter IV. REGULATION OF THE RUNNING OF AN ESTABLISHMENT
Chapter V. OFFENCES AND PENALTIES
Chapter VI. MISCELLANEOUS
Section 1. Short title, extent and commencement [S2B-ACG]
Section 2. Definitions [S2B-ADJ]
Section 3. Appointment of Controller [S2B-AEM]
Section 4. Registration of contractors [S2B-AFP]
Section 5. Prohibition of the carrying on of business without licence [S2B-AGD]
Section 6. Grant of licence [S2B-AHF]
Section 7. Maintenance of records and furnishing of returns [S2B-AJ9]
Section 8. Powers of Secretary [S2B-AKB]
Section 9. Power to issue directions [S2B-AM5]
Section 10. Power to exempt [S2B-AN7]
Section 11. Registration of licensees [S2B-AP1]
Section 12. Prohibition of the running of an establishment without licence [S2B-AQ3]
Section 13. Grant of licence [S2B-ARX]
Section 14. Maintenance of records and furnishing of returns [S2B-ASZ]
Section 15. Powers of Secretary [S2B-ATS]
Section 16. Power to issue directions [S2B-AVV]
Section 17. Power to exempt [S2B-AWN]
Section 18. Registration of persons carrying on a regulated activity [S2B-AXQ]
Section 19. Prohibition of the execution of contracts without licence [S2B-AYH]
Section 20. Grant of licence [S2B-AZK]
Section 21. Maintenance of records and furnishing of returns [S2B-B0C]
Section 22. Powers of Secretary [S2B-B1E]
Section 23. Power to issue directions [S2B-B28]
Section 24. Power to exempt [S2B-B3A]
Section 25. Registration of bodies corporate [S2B-B44]
Section 26. Prohibition of the carrying on of a licensed activity without licence [S2B-B56]
Section 27. Grant of licence [S2B-B60]
Section 28. Maintenance of records and furnishing of returns [S2B-B72]
Section 29. Powers of Secretary [S2B-B8W]
Section 30. Power to issue directions [S2B-B9Y]
Section 31. Power to exempt [S2B-BAR]
Section 32. Registration of registereds establishment [S2B-BBT]
Section 33. Prohibition of the carrying on of a regulated activity without licence [S2B-BCM]
Section 34. Grant of licence [S2B-BDP]
Section 35. Maintenance of records and furnishing of returns [S2B-BEG]
Section 36. Powers of Secretary [S2B-BFJ]
Section 37. Power to issue directions [S2B-BG9]
Section 38. Power to exempt [S2B-BHB]
Section 39. Registration of contractors [S2B-BJD]
Section 40. Prohibition of the carrying on of business without licence [S2B-BKF]
Section 41. Grant of licence [S2B-BM1]
Section 42. Maintenance of records and furnishing of returns [S2B-BN3]
Section 43. Powers of Secretary [S2B-BP5]
Section 44. Penalty for contravention [S2B-BQ7]
Section 45. Offences by companies [S2B-BRS]
Section 46. Appeal [S2B-BSV]
Section 47. Cognizance of offences [S2B-BTX]
Section 48. Protection of action taken in good faith [S2B-BVZ]
Section 49. Power to make rules [S2B-BWH]
Section 50. Power to remove difficulties [S2B-BXK]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (1)
Commences: Notification S.O. 3936(E), dated 2nd December, 2023 [N12-NE9], 6 December 2023. "shall come into force".
Not held (0)
none