section 1
Short title, extent and commencement.
The Bihar Settlement of Taxation Disputes Act, 2021Tax20218 sections3 chapters
Chapter I Preliminary
Statutory text
- (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2021.
- (2) It shall extend to the whole of the State of Bihar.
- (3) The provisions of this Act shall be deemed to have come into force on the 21st day of September, 2020 and shall remain in force for a period of six months from the said date: Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of six months by such further period, not exceeding six months, as may be specified in the said notification.
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