The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act
maharashtra · 2019
- S. 1Short title and commencement.
- S. 2Definitions.
- S. 3Designated Authority
- S. 4Duration of Phase under Act.
- S. 5Adjustment of any payment made under Relevant Act and settlement of arrears of tax, interest, penalty or late fee, if any.
- S. 6Eligibility for settlement.
- S. 7Conditions for settlement of arrears.
- S. 8Withdrawal of appeal.
- S. 9Powers of Commissioner to notify transactions that may constitute an issue.
- S. 10Determination of requisite amount and extent of waiver.
- S. 11Verification of correctness and completeness of application and issuance of defect notice, if necessary.
- S. 12Settlement of arrears and passing of order of settlement.
- S. 13Appeals.
- S. 14Powers of authorities.
- S. 15Bar on re-opening of settled cases.
- S. 16Revocation of order of settlement.
- S. 17Review.
- S. 18No refund under Act.
- S. 19Power of Commissioner under Act.
- S. 20Power to remove difficulty.
- S. 21Repeal of Mah. Ord. V of 2019 and saving.