Amendment of section 73
Section 112 of the Finance Act, 2015 deals with amendment of section 73. Amendment of section 73 112. In section 73 of the 1994 Act,— (i) | after sub-section (1A), the following sub-section shall be inserted, namely:— "(1B) | Notwithstanding anything contained in sub-section (1), in a case where the amount of service tax payable has been self-assessed in the return furni
Amendment of section 73
112. In section 73 of the 1994 Act,—
(i) after sub-section (1A), the following sub-section shall be inserted, namely:—
"(1B) Notwithstanding anything contained in sub-section (1), in a case where the amount of service tax payable has been self-assessed in the return furnished under sub-section (1) of section 70, but not paid either in full or in part, the same shall be recovered along with interest thereon in any of the modes specified in section 87, without service of notice under sub-section (1)."; Section 112, The Finance Act, 2015 (Act 20 of 2015).
(ii) sub-section (4A) shall be omitted.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 112
What does Section 112 of the Finance Act deal with?
Section 112 of the Finance Act is headed "Amendment of section 73". Amendment of section 73 112. In section 73 of the 1994 Act,— (i) | after sub-section (1A), the following sub-section shall be inserted, namely:— "(1B) | Notwithstanding anything contained in sub-section (1), in a case where the amount of service tax payable has been self-assessed in the return furni
How do I find court cases under Section 112 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 2015 112, section 112 Finance Act 2015, section 112 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 112 of the Finance Act, and has it changed?
Its own text turns on section 70 (Amendment of section 271), section 73 (Insertion of new section 271FAB), section 87 (Amendment of section 127C), 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 2015 as Act 20 of 2015. 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 Schedule8029 words
- Fifth Schedule. Fifth Schedule4392 words
- 2. Income-tax3525 words
- 94. Substitution of new section for section 11AC1125 words
- 6. Insertion of new section 9A1095 words
- 5. Amendment of section 91039 words
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