Section 14, Provision for Collection of Taxes Act, 2023 [S2B-ASZ]

As at 6 September 2026. In force from 6 December 2023 by S.O. 3936(E) [N12-NE9].

In Provision for Collection of Taxes Act, 2023 [A11-T88]. This text from 6 December 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 14, Provision for Collection of Taxes Act, 2023 [S2B-ASZ]. Machine: S2B-ASZ.

14. Maintenance of records and furnishing of returns.—(1) Every contractor shall maintain such records and registers relating to the execution of contracts as may be prescribed and shall preserve them for a period of five years. (2) Every contractor shall furnish to the Controller a return in Form C within sixty days from the end of every financial year, and such other information as the Controller may, by order in writing, require.

Defined terms in this text (1)

prescribed: Section 2, Provision for Collection of Taxes Act, 2023 [S2BADJ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 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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Duties published under this section (0)

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