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CMS 1.0 102120000000075478 2025-11-01 271C Penalty for failure to deduct tax at source...for failure to deduct tax at source Penalty for failure to deduct tax at source....

(1) of section 271, section 271A, section 271AA, section 271B, section...

) section 271, section 271A, section 271AAA, section 271AAB, section...

147 or section 150; (c) an order under section 154 or section 155 having the effect...271,...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...

Circular No. 4/2020 PDF Circular_No_4_2020.pdf 2020-01-16 2020-01-16

Circular No. 20/2020 PDF circular_20_2020.pdf 2020-12-03 2020-12-03

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

CMS 1.0 2026-01-11 129 Amendment of Section 168 Content Amendment of Section 168...the words, brackets and figures...

of Section 29 Amendment of section 29 121....In section 29 of the Central Goods and Services Tax Act, in...

CMS 1.0 102520000000112083 2026-01-11 128 Amendment of Section 140 Content Amendment...of Section 140 Amendment of section...

of Section 51 Amendment of section 51 124....In section 51 of the Central Goods and Services Tax Act,- (a) for...

CMS 1.0 102520000000112081 2026-01-11 126 Amendment of Section 122 Content Amendment...of Section 122 Amendment of section...

CMS 1.0 102520000000112098 2026-01-11 143 Amendment of Section 9A Content Amendment...of Section 9A Amendment of section...

CMS 1.0 102520000000112075 2026-01-11 120 Amendment of Section 16 Content Amendment...of Section 16 Amendment of section...

CMS 1.0 102520000000112074 2026-01-11 119 Amendment of Section 10 Content Amendment...of Section 10 Amendment of section...

CMS 1.0 102520000000112080 2026-01-11 125 Amendment of Section 109 Content Amendment...of Section 109 Amendment of section...

CMS 1.0 102520000000112095 2026-01-11 140 Amendment of Section 14 Content Amendment...of Section 14 Goods and Services Tax (Compensation to States)...

CMS 1.0 102520000000112069 2026-01-11 114 Amendment of Section 156 Content Amendment...of Section 156 Amendment of section...

CMS 1.0 102520000000112091 2026-01-11 136 Amendment of Section 1 Content Amendment...of Section 1 Union Territory Goods and Services Tax Amendment...

CMS 1.0 102520000000112064 2026-01-11 109 Amendment of Section 28AAA Content Amendment...of section 28AAA 109....In...

CMS 1.0 102520000000112077 2026-01-11 122 Amendment of Section 30 Content Amendment...of Section 30 Amendment of section...

CMS 1.0 102520000000112099 2026-01-11 144 Insertion of new section 73B Content...Insertion of new section 73B 144....In the Stamp Act, after...

CMS 1.0 102520000000112082 2026-01-11 127 Amendment of Section 132 Content Amendment...of Section 132 Amendment of section...

CMS 1.0 102520000000112071 2026-01-11 116 Substitution of new section for section...8B Content Customs Tariff Substitution of new...

CMS 1.0 102520000000112078 2026-01-11 123 Amendment of Section 31 Content Amendment...of Section 31 Amendment of section...

CMS 1.0 102520000000112085 2026-01-11 130 Amendment of Section 172 Content Amendment...of section 172 130....In section...

CMS 1.0 102520000000112093 2026-01-11 138 Amendment of Section 26 Content Amendment...of section 26 138....In section 26...

CMS 1.0 102520000000112089 2026-01-11 134 Amendment of Section 25 Content Integrated...Goods and Services Tax Amendment of section 25 134....In...

CMS 1.0 102520000000112062 2026-01-11 107 Amendment of Section 11 Content CHAPTER...IV INDIRECT TAXES Customs Amendment of section 11...

CMS 1.0 102520000000112070 2026-01-11 115 Amendment of Section 157 Content Amendment...of section 157 115....In section...

CMS 1.0 102520000000112067 2026-01-11 112 Insertion of new section 51B Content...Insertion of new section 51B 112....After...

CMS 1.0 102520000000112063 2026-01-11 108 Amendment of Section 28 Content Amendment...of section 28 108....In section 28...

CMS 1.0 102520000000112092 2026-01-11 137 Amendment of Section 2 Content Amendment...of section 2 137....In section 2 of...

CMS 1.0 102520000000112068 2026-01-11 113 Amendment of Section 111 Content Amendment...of section 111 113....In section...

CMS 1.0 102520000000112073 2026-01-11 118 Amendment of Section 2 Content Central...Goods and Services Tax Amendment of section 2 118....In...

verification. (5) Where the preferential rate of duty is suspended under sub-section...amount equal to the difference between the duty provisionally assessed under...

(3) of section 54 of Central Goods and Service Tax Act....(3) of section 54 of Central Goods and Services Tax Act. 133....read with...

Government, on the recommendations of the Council, in exercise of the powers under sub-section...(1) of section 9 of the Central Goods and Services...

Government, on the recommendations of the Council, in exercise of the power under sub-section...(1) of section 5 of the Integrated Goods and...

Government, on the recommendations of the Council, in exercise of the powers under sub-section...(1) of section 7 of the Union Territory Goods and...

CMS 1.0 102520000000112097 2026-01-11 142 Commencement of this part Content CHAPTER VI MISCELLANEOUS PART I AMENDMENTS TO THE INDIAN STAMP ACT, 1899 Commencement of this Part 142. The provisions...

CMS 1.0 102520000000112086 2026-01-11 131 Amendment to Schedule II Content Amendment to Schedule II 131. In Schedule II to the Central Goods and Services Tax Act, in paragraph 4, the words...

CMS 1.0 102520000000112072 2026-01-11 117 Amendment of First Schedule Content Amendment of First Schedule Amendment of First Schedule 117. In the Customs Tariff Act, the First Schedule shall- (a) ...

CMS 1.0 102520000000112066 2026-01-11 111 Amendment of heading of chapter VIIA Content Amendment of heading of Chapter VIIA 111. In Chapter VIIA of the Customs Act, in the heading, after the word...

Provisions of sections 81, 82, 83, 84, 85, 85A, 85B and 85C were incorporated from...the same date in sections 80P, 80Q, 10(29), 80J (now omitted),...

CMS 1.0 102520000000112109 2026-01-11 154 Amendment of Sixth Schedule to Act 13 of 2018 Content Amendment of Sixth Schedule to Act 13 of 2018 PART VII AMENDMENT TO THE FINANCE ACT, 2018 Amendment...

CMS 1.0 102520000000112101 2026-01-11 146 Substitution of new schedule for seventh schedule to Act 14 of 2001 Content PART III AMENDMENT TO THE FINANCE ACT, 2001 Substitution of new Schedule for...

Notification No. 82/2020 [F. No. 370142/30/2020-TPL] / GSR 610(E) PDF Notification_82_2020.pdf 2020-10-01 2020-10-01

Notification No. 55/2020 [ F. No.142/22/2015-TPL]/GSR 469(E) PDF Notification_55_2020.pdf 2020-07-28 2020-07-28

Notification No. 29/2020 [ F. No. 142/15/2015-TPL] / GSR 315(E) PDF Notification_29_2020.pdf 2020-05-27 2020-05-27

250 or section 254 or section 260 or section 262 or section 263 or...

(3) of section 37 may be allowed; (dda) the matters specified in sub-sections (2...and disposal of references by, the Approving Panel under...

(b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...

of section 172 or sub-section (2) of section 174 or section 175 or...

(7) of section 245F, the Authority for Advance Rulings under section 245V and the...10 and every notification issued under...

250 or section 254 or section 260 or section 262 or section 263 or...

(2A) of section 200 or sub-section (3A) of section 206C, he shall pay, by way of...206C and statements under...

245C and ending with the date on which the order under sub-section (1) of section...is made before the Authority for Advance Rulings under...