| Links from Section 4 | ||
|---|---|---|
| Act | Linked to | Context |
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Finance Act, 1986 |
(3) (a)In subsection (1) “return of income” and “specified date” have the meanings assigned to them by section 48 of the Finance Act, 1986. |
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Finance Act, 1986 |
(b) The provisions of subsection (1) (b) of section 48 of the Finance Act, 1986, shall apply for the purposes of subsection (1) (a) of this section as they apply for the purposes of that section. |
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Finance Act, 1986 |
(3) (a)In subsection (1) “return of income” and “specified date” have the meanings assigned to them by section 48 of the Finance Act, 1986. |
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Finance Act, 1986 |
(b) The provisions of subsection (1) (b) of section 48 of the Finance Act, 1986, shall apply for the purposes of subsection (1) (a) of this section as they apply for the purposes of that section. |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
4 Non-application of sections 2 (5) and 3 (4). |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(1) The provisions of sections 2 (5) and 3 (4) shall not apply, and those provisions shall be deemed never to have applied, to a person where— |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(b) (i) a declaration given by such person to the Chief Special Collector under subsection (3) (a) of section 2 — |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
and any certificate issued to that person pursuant to section 2 (4) or section 3 (6) (c) shall be null and void. |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(2) Where, by virtue of this section, section 2 (5) does not apply and is deemed never to have applied to an individual, the amount paid by him as the settlement amount shall be treated as a payment on account of relevant tax. |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
4 Non-application of sections 2 (5) and 3 (4). |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(1) The provisions of sections 2 (5) and 3 (4) shall not apply, and those provisions shall be deemed never to have applied, to a person where— |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(ii) a declaration given by him to the Chief Special Collector under subsection (6) (b) of section 3 did not contain a full and true statement of the kind referred to in subparagraph (III) of the said subsection, or |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
and any certificate issued to that person pursuant to section 2 (4) or section 3 (6) (c) shall be null and void. |
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| Links to Section 4 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(5) Notwithstanding any other provision of the Acts but subject to section 4, where an individual to whom this section applies complies with the provisions of subsection (3)— |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(4) Notwithstanding any other provision of the Acts but subject to the provisions of subsection (5) and section 4, where a person has paid or remitted, on or before the 14th day of January, 1994, his arrears of tax— |
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Waiver of Certain Tax, Interest and Penalties Act, 1993 |
Provided that, where subsection (5) of section 2 and subsection (4) of section 3 do not apply by virtue of the provisions of section 4 — |
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