Chapter XI Refunds
Section 58 Utilisation of Fund. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be...
Chapter XI Refunds
Section 57 Consumer Welfare Fund. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,- (a) the amount referred...
Chapter XI Refunds
Section 56 Interest on delayed refunds If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the...
Chapter XI Refunds
Section 55 Refund in certain cases The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial...
REFUNDS
Refund of tax. 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application...
Chapter X Payment of Tax
1[Section 53A Transfer of certain amounts Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and...
Chapter X Payment of Tax
Section 53 Transfer of input tax credit On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act...
Chapter X Payment of Tax
Section 52 Collection of tax at source (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”),...
Chapter X Payment of Tax
Section 51 Tax deduction at source. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,–– (a) a department or establishment of the Central Government or...
Chapter X Payment of Tax
Section 50 Interest on delayed payment of tax. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder,...
