Bare ActsThe West Bengal Finance Act, 2022

Section 3

Amendment status not verified — confirm the current text below against the official source.

In the West Bengal StateTax on Professions, Trades, Callings and Employments Act, 1979, in sub-section (4a) of section 7, (a) for the words "after the expiry of two years", the words "after the expiry oftwo years or such furtherperiod as may be extended by the Government by notification in the Official Gazette" shall be substituted; (b) after the third proviso, the following proviso shall be inserted:. "Provided also that the assessment in respect oftheyear orapart oftheyear ending on orbeforethe 31st day ofMarch, 2020, shall, notwithstanding the provisions contained in this sub-section, be made on orbefore the 31st day of May, 2022:; (c) in the fifth proviso, for the words "Provided further", the words "Provided also" shall be substituted.

Section 3 – The West Bengal Finance Act, 2022 | DailyLaw.ai