Chapter XV: Demands and Recovery
In forceA commencement is recorded; no ending event is recorded.
Text not deposited
The register holds this chapter as an arrangement unit, but no legal text is deposited for it.
73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of factsText held74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of factsText held74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwardText held75General provisions relating to determination of taxText held76Tax collected but not paid to GovernmentText held77Tax wrongfully collected and paid to Central Government or State GovernmentText held78Initiation of recovery proceedingsText held79Recovery of taxText held80Payment of tax and other amount in instalmentsText held81Transfer of property to be void in certain casesText held82Tax to be first charge on propertyText held83Provisional attachment to protect revenue in certain casesText held84Continuation and validation of certain recovery proceedingsText held
Connections
No typed connection is recorded for this provision.