[Schedule]
SI. No.
SI. No.
Description of the outstanding dues
Description of the outstanding dues
Payment to be made under the Act on the date
to avail the benefit corresponding to the respective serial as
per column (4)
Payment to be made under the Act on the date
to avail the benefit corresponding to the respective serial as
per column (4)
Amount to be paid for filing application to
avail benefit under the Act
Amount to be paid for filing application to
avail benefit under the Act
1
1
2
2
3
3
4
4
1
Amount of total outstanding dues.
On or before 3 Is1 December, 2016.
100% of arrear tax and 10% of arrear interest.
Total penalty will be waived: Provided that if total outstanding
dues consist of only interest and penalty then 25% of interest.
Total penalty will be waived: Provided further that if total
outstanding dues consist of only penalty amount, then 40% of the
penalty.
2
Amount of total outstanding dues.
On or before 21st March, 2017 but after the
commencement of this Act.
100% of arrear tax and 25% of total arrear
interest. Total penalty will be waived: Provided that if total
outstanding dues consist of only interest and penalty then 50% of
interest. Total penalty will be waived: Provided further that if
total outstanding dues consist of only penalty amount, then 50%
of the penalty.
Section 14 • Assam Taxation (Liquidation of Arrear Dues) Act, 2005
14. Power to Remove difficulties.
assam-taxation-liquidation-of-arrear-dues-act-2005-2005-sec-14.json
•
Section 14
{
"act_title": "Assam Taxation (Liquidation of Arrear Dues) Act, 2005",
"act_slug": "assam-taxation-liquidation-of-arrear-dues-act-2005-2005",
"section_label": "Section",
"section": {
"number": "14",
"title": "14. Power to Remove difficulties.",
"chapter": null,
"content": "[Schedule]\nSI. No.\nSI. No.\nDescription of the outstanding dues\nDescription of the outstanding dues\nPayment to be made under the Act on the date\n\t\t\t\tto avail the benefit corresponding to the respective serial as\n\t\t\t\tper column (4)\nPayment to be made under the Act on the date\n\t\t\t\tto avail the benefit corresponding to the respective serial as\n\t\t\t\tper column (4)\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under the Act\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under the Act\n1\n1\n2\n2\n3\n3\n4\n4\n1\nAmount of total outstanding dues.\nOn or before 3 Is1 December, 2016.\n100% of arrear tax and 10% of arrear interest.\n\t\t\t\tTotal penalty will be waived: Provided that if total outstanding\n\t\t\t\tdues consist of only interest and penalty then 25% of interest.\n\t\t\t\tTotal penalty will be waived: Provided further that if total\n\t\t\t\toutstanding dues consist of only penalty amount, then 40% of the\n\t\t\t\tpenalty.\n2\nAmount of total outstanding dues.\nOn or before 21st March, 2017 but after the\n\t\t\t\tcommencement of this Act.\n100% of arrear tax and 25% of total arrear\n\t\t\t\tinterest. Total penalty will be waived: Provided that if total\n\t\t\t\toutstanding dues consist of only interest and penalty then 50% of\n\t\t\t\tinterest. Total penalty will be waived: Provided further that if\n\t\t\t\ttotal outstanding dues consist of only penalty amount, then 50%\n\t\t\t\tof the penalty.",
"footnote": "",
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