Failure to make true declaration
Section 111 of the Finance Act, 2013 deals with failure to make true declaration. Failure to make true declaration. 111. (1) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, he may, for reasons to be recorded in writing, serve notice on the declarant in respect of such declaration r
Failure to make true declaration.
111. (1) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, he may, for reasons to be recorded in writing, serve notice on the declarant in respect of such declaration requiring him to show cause why he should not pay the tax dues not paid or short-paid.
(2) No action shall be taken under sub-section (1) after the expiry of one year from the date of declaration.
(3) The show cause notice issued under sub-section (1) shall be deemed to have been issued under section 73, or as the case may be, under section 73A of the Chapter and the provisions of the Chapter shall accordingly apply.
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Section 111, The Finance Act, 2013.
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Questions about Section 111
What does Section 111 of the Finance Act deal with?
Section 111 of the Finance Act is headed "Failure to make true declaration". Failure to make true declaration. 111. (1) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, he may, for reasons to be recorded in writing, serve notice on the declarant in respect of such declaration r
How do I find court cases under Section 111 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 111, section 111 Finance Act 2013, section 111 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 111 of the Finance Act, and has it changed?
Its own text turns on section 73 (Amendment of section 49), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7233 words
- 2. Income-tax3208 words
- 26. Insertion of new Chapter X-A1952 words
- 103. Amendment of Act 32 of 19941412 words
- 5. Amendment of section 101253 words
- 39. Insertion of new section 144BA1225 words
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