Section 1, Provision for Collection of Taxes Act, 2023 [S2B-ACG]

As at 7 September 2026. In force from 24 January 2023.

In Provision for Collection of Taxes Act, 2023 [A11-T88]. This text from 24 January 2023. 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 1, Provision for Collection of Taxes Act, 2023 [S2B-ACG]. Machine: S2B-ACG.

1. Short title, extent and commencement.—(1) This Act may be called the Provision for Collection of Taxes Act, 2023. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Defined terms in this text (0)

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Made under this section, or naming it (1)

Notification S.O. 3936(E), dated 2nd December, 2023 [N12-NE9], 2 December 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Provision for Collection of Taxes Act, 2023 (50 of 2023), the Central Government"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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