month
Defined in 1 provision, side by side
The words as enacted
"month" shall mean a month reckoned according to the British calendar
Used in the definitions of 5 other terms
Appears in 290 instruments
IT Act 1961ActRepealed
2provisions, 4 occurrences101AConstitution of National Appellate Authority for Advance Ruling102Rectification of advance ruling107Appeals to Appellate Authority107Appeals to Appellate Authority107Appeals to Appellate Authority107Appeals to Appellate Authority110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc112Appeals to Appellate Tribunal112Appeals to Appellate Tribunal113Orders of Appellate Tribunal122Penalty for certain offences128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods130Confiscation of goods or conveyances and levy of penalty130Confiscation of goods or conveyances and levy of penalty132Punishment for certain offences133Liability of officers and certain other persons140Transitional arrangements for input tax credit141Transitional provisions relating to job work142Miscellaneous transitional provisions16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit161Rectification of errors apparent on the face of record17Apportionment of credit and blocked credits2Definitions2Definitions2Definitions2(92)quarter29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration31Tax invoice31Tax invoice34Credit and debit notes36Period of retention of accounts37Furnishing details of outward supplies37Furnishing details of outward supplies39Furnishing of returns45Final return51Tax deduction at source51Tax deduction at source52Collection of tax at source52Collection of tax at source52Collection of tax at source52Collection of tax at source60Provisional assessment61Scrutiny of returns61Scrutiny of returns65Audit by tax authorities65Audit by tax authorities67Power of inspection, search and seizure73Determination 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 facts73Determination 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 facts74Determination 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 facts74Determination 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 facts74Determination 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 facts74ADetermination 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 onward78Initiation of recovery proceedings88Liability in case of company in liquidation90Liability of partners of firm to pay tax
Notification 12/2017-ITNotification
1provision, 1 occurrenceNotification 15/2017-CTNotification
1provision, 5 occurrencesNotification 18/2017-CTNotification
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1provision, 3 occurrencesNotification 16/2018-CTNotification
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1provision, 1 occurrenceNotification 3/2019-CTNotification
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1provision, 1 occurrenceSocial Security CodeActPartially commenced
1provision, 1 occurrenceNotification 2/2020-UTTNotification
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1provision, 4 occurrencesNotification 1/2021-CTNotification
1provision, 1 occurrenceNotification 2/2021-ITNotification
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1provision, 1 occurrenceNotification 12/2021-CTNotification
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1provision, 1 occurrenceDPDP RulesRulesPartially commenced
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