Procedure for making declaration
Section 214 of the Finance Act, 2016 deals with procedure for making declaration. Procedure for making declaration 214 . (1) Subject to the provisions of this Scheme, a person may make a declaration to the designated authority on or before the 31st day of December, 2016 in such form and manner as may be prescribed. The Act was enacted on 27 Jun 2016.
Procedure for making declaration
214 .
(1) Subject to the provisions of this Scheme, a person may make a declaration to the designated authority on or before the 31st day of December, 2016 in such form and manner as may be prescribed.
(2) The designated authority shall acknowledge the declaration in such form and manner as may be prescribed.
(3) The declarant shall pay tax due alongwith the interest thereon at the rate as provided in the Act and penalty equivalent to twenty-five per cent. of the penalty imposed in the impugned order, within fifteen days of the receipt of acknowledgement under sub-section (2) and intimate the designated authority within seven days of making such payment giving the details of payment made along with the proof thereof.
(4) On receipt of the proof of payment of tax, interest and penalty under sub-section (3), the designated authority shall, within fifteen days of the receipt of such proof, pass an order of discharge of dues referred to in sub-section (3) in such form as may be prescribed.
Section 214, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 214
What does Section 214 of the Finance Act deal with?
Section 214 of the Finance Act is headed "Procedure for making declaration". Procedure for making declaration 214 . (1) Subject to the provisions of this Scheme, a person may make a declaration to the designated authority on or before the 31st day of December, 2016 in such form and manner as may be prescribed.
How do I find court cases under Section 214 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 2016 214, section 214 Finance Act 2016, section 214 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 214 of the Finance Act, and has it changed?
4 other provisions in this corpus refer back to it.
When was Section 214 of the Finance Act enacted?
Section 214 of the Finance Act, cited as Finance Act 2016 214, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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