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Section 45, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HFB]

As at 7 September 2026. In force from 17 July 1972.

In Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [A10-P9Q]. This text from 17 July 1972. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 45, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HFB]. Machine: S1N-HFB.

45. Power to exempt.—The Central Government may, if it is satisfied that it is necessary in the public interest so to do, by notification, exempt any class of representatives assessee from all or any of the provisions of this Act, subject to such conditions, if any, as may be specified in the notification.

Defined terms in this text (1)

assessee: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act

assessee: 9 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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