INDIA CODE
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The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

month

Defined in 1 provision, side by side
The words as enacted

"month" shall mean a month reckoned according to the British calendar

Scope words as printed: “In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context”. This text from 11 March 1897.

Used in the definitions of 5 other terms
continuous serviceSection 2A, Gratuity Actassessment yearSection 2(9), IT Act 1961quarterSection 2(92), Central Goods and Services Tax Act, 2017factorySection 2(m), Factories ActworkerSection 2(z), Wages Code
Appears in 290 instruments
101AConstitution of National Appellate Authority for Advance Ruling1 occurrence102Rectification of advance ruling1 occurrence107Appeals to Appellate Authority5 occurrences107Appeals to Appellate Authority5 occurrences107Appeals to Appellate Authority5 occurrences107Appeals to Appellate Authority5 occurrences110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1 occurrence112Appeals to Appellate Tribunal3 occurrences112Appeals to Appellate Tribunal3 occurrences113Orders of Appellate Tribunal1 occurrence122Penalty for certain offences2 occurrences128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods1 occurrence130Confiscation of goods or conveyances and levy of penalty1 occurrence130Confiscation of goods or conveyances and levy of penalty1 occurrence132Punishment for certain offences3 occurrences133Liability of officers and certain other persons1 occurrence140Transitional arrangements for input tax credit6 occurrences141Transitional provisions relating to job work9 occurrences142Miscellaneous transitional provisions6 occurrences16Eligibility and conditions for taking input tax credit3 occurrences16Eligibility and conditions for taking input tax credit1 occurrence16Eligibility and conditions for taking input tax credit4 occurrences16Eligibility and conditions for taking input tax credit4 occurrences16Eligibility and conditions for taking input tax credit4 occurrences16Eligibility and conditions for taking input tax credit4 occurrences16Eligibility and conditions for taking input tax credit3 occurrences16Eligibility and conditions for taking input tax credit3 occurrences161Rectification of errors apparent on the face of record3 occurrences17Apportionment of credit and blocked credits2 occurrences2Definitions2 occurrences2Definitions2 occurrences2Definitions2 occurrences2(92)quarter1 occurrence29Cancellation or suspension of registration2 occurrences29Cancellation or suspension of registration2 occurrences29Cancellation or suspension of registration2 occurrences29Cancellation or suspension of registration2 occurrences31Tax invoice2 occurrences31Tax invoice2 occurrences34Credit and debit notes2 occurrences36Period of retention of accounts1 occurrence37Furnishing details of outward supplies3 occurrences37Furnishing details of outward supplies3 occurrences39Furnishing of returns12 occurrences45Final return1 occurrence51Tax deduction at source1 occurrence51Tax deduction at source1 occurrence52Collection of tax at source11 occurrences52Collection of tax at source11 occurrences52Collection of tax at source10 occurrences52Collection of tax at source10 occurrences60Provisional assessment2 occurrences61Scrutiny of returns1 occurrence61Scrutiny of returns1 occurrence65Audit by tax authorities3 occurrences65Audit by tax authorities3 occurrences67Power of inspection, search and seizure3 occurrences73Determination 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 facts1 occurrence73Determination 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 facts1 occurrence74Determination 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 facts1 occurrence74Determination 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 facts1 occurrence74Determination 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 facts1 occurrence74ADetermination 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 onward4 occurrences78Initiation of recovery proceedings2 occurrences88Liability in case of company in liquidation1 occurrence90Liability of partners of firm to pay tax1 occurrence