The Provisional Collection of Taxes Act, 2023 โ€“ Notes and Explanation

The Provisional Collection of Taxes Act, 2023 โ€“ Gist The Provisional Collection of Taxes Act, 2023 is a legal framework that allows the Central Government to immediately enforce certain tax provisions (mainly related to customs or excise duties) proposed in a Bill introduced in Parliament. This enforcement is temporary and continues for a maximum of […]

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