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Home›State Acts›The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023›section 1

section 1

Short title and commencement.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023
Tax202320 sections
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Statutory text
  1. (1) This Act may be called the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023.
  2. (2) It shall come into force on the 1st May 2023.

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Contents

20 matching sections

  1. 1Short title and commencement.
  2. 2Definitions.
  3. 3Designated authority.
  4. 4Eligibility for settlement.
  5. 5Cases litigated by State also eligible for settlement.
  6. 6Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement.
  7. 7Write off in respect of certain amounts.
  8. 8Determination of requisite amount and extent of waiver.
  9. 9Determination of requisite amount and extent of waiver under Tax on Entry Act.
  10. 10Options and duration for payment of requisite amount.
  11. 11Conditions for settlement.
  12. 12Application for settlement of arrears.
  13. 13Order of settlement.
  14. 14Appeal against order passed under this Act.
  15. 15Review of order passed under this Act.
  16. 16Bar on re-opening of settled cases under Relevant Act.
  17. 17Revocation of order of settlement.
  18. 18No refund under this Act.
  19. 19Power of Commissioner under this Act.
  20. 20Power to remove difficulty.
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