Amendment status not verified — confirm the current text below against the official source.
31 of 2016 Notwithstanding anything to the contrary in any law for Tax to be first the time being in force, save as otherwise provided in charge on the Insolvency and Bankruptcy Code, 2016, any amount property payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be the first charge on the property of such taxable person or such person.