Amendment status not verified — confirm the current text below against the official source.
Application of the Act: - (1) The provisions of this Act shall apply to,- (i) the disputed taxes including additional tax, surcharge, turnover tax, penalty, interest which are due as on 31st March, 2001; (ii) cases where the amount involved is rupees one crore end below per each year of assessment as on 31st March, 2001 under the relevant Acts referred to in section 2; (iii) an assessment order, revision order, reassessment order, penalty and interest order passed upto 31st March, 2001; and cases relating to such