Vidhi Codex

The Goa Tax on Infrastructure Act, 1997

The Goa Tax on Infrastructure Act, 1997

Tax19978 sections

This Act imposes a tax on the construction of multi-dwelling buildings in Goa. Developers must pay a fee based on the property's floor area or construction cost, but only after obtaining a construction license. The tax becomes due before the local government grants permission to occupy the building. Compliance is mandatory to receive an occupancy certificate, and failure to pay results in penalties ranging from imprisonment to paying double the outstanding tax amount.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Tax on infrastructure
  4. 4. Assessment of cost of construction
  5. 5. Local Authority not to issue occupancy certificate
  6. 6. Act not in derogation of other laws
  7. 7. Penalty
  8. 8. Offences by companies

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