Provision for Collection of Taxes Act, 2023

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.

Acted on by (1)

Commences: Notification S.O. 3936(E), dated 2nd December, 2023, 6 December 2023. "shall come into force". Synthetic demonstration target.