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CMS 1.0 102520000000148564 2025-11-01 147 Commencement of Part [] Commencement of Part Commencement of Part. 147. This Part shall come into force and shall be deemed to have come into force on the...

CMS 1.0 102520000000148563 2025-11-01 145 Repeal of Act 18 of 1944 and savings [] Repeal of Act 18 of 1944 and savings Repeal of Act 18 of 1944 and savings. 145. (1) The Public Debt Act, 1944 is...

CMS 1.0 102520000000148566 2025-11-01 149 Powers and authority of Central Government [] Powers and authority of Central Government Powers and authority of Central Government. 149. (1) Without...

CMS 1.0 102520000000148567 2025-11-01 150 Validation [] Validation Validation. 150. Notwithstanding anything contrary contained in any judgment, decree or order of any court, tribunal or authority...

CMS 1.0 102520000000148556 2025-11-01 137 Application of this Part [] Application of this Part Application of this Part. 137. (1) This Part shall apply in the first instance to the whole of the...

CMS 1.0 102520000000148565 2025-11-01 148 Definitions [] Definitions Definitions. 148. In this Part, unless the context otherwise requires,— (a) "pensioner" means a retired Government servant...

CMS 1.0 102520000000148523 2025-11-01 103 Amendment of First Schedule [] Amendment of First Schedule Customs Tariff Amendment of First Schedule. 103. In the Customs Tariff Act, 1975 (51 of 1975)...

CMS 1.0 102520000000148512 2025-11-01 91 Amendment of rule 68B of Second Schedule [] Amendment of rule 68B of Second Schedule Amendment of rule 68B of Second Schedule. 91. In the Second Schedule to...

CMS 1.0 102520000000139601 2025-10-31 18 to 21 [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B.—Interest on Securities 18 to 21. [Omitted...

2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section

Assessment order under section 270(10) or section 271....166 read with section 377....or an order under...

a notice under section 268(1) after the due date....to a notice under section 268(1)....Date of completion of the assessment under...

424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a)   interest payable under section...

286, the order under section 294 shall be passed within twelve months from the end...(b) Where in pursuance to section 294(1)(a)(v), the time...

any tax is payable on the basis of any return required to be furnished under section...157; (d)   any relief of tax or deduction of tax claimed under...

439 and initiation of proceedings under section 478 or section 479, if— (a)   the...proceedings under section 478 or 479....

408. (2) The order referred to in sub-section (1) may be passed at any time during...in response to a notice under section 268; or (b)   a regular...

the report referred to in sub-section (2) of the said section, for a reporting accounting...(7) of the said section, the...

, where, in any tax year, an assessee who is liable to pay advance tax under section...157; (c)   any relief of tax allowed under section 159(1) on...

except an order referred to in section 274(12); or (h)   an order made under section...under section 398; or (l)   an...