Explanation. In this section, the word "proceedings" in relation to any Tax
assessee whose name is specified in any order issued thereunder means all
proceedings under this Act, in respect of any year which may be pending on the
date of such order or which may have been completed on or before such date, and
includes also all proceedings under this Act, which may be commenced after the
date of such order in respect of any year in relation to such Tax assessee.
Section 40 • BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
Explanation
bihar-tax-on-professions-trades-callings-and-employments-act-2011-sec-40.json
•
Section 40
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"section": {
"number": "40",
"title": "Explanation",
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"content": "Explanation. In this section, the word \"proceedings\" in relation to any Tax\nassessee whose name is specified in any order issued thereunder means all\nproceedings under this Act, in respect of any year which may be pending on the\ndate of such order or which may have been completed on or before such date, and\nincludes also all proceedings under this Act, which may be commenced after the\ndate of such order in respect of any year in relation to such Tax assessee.",
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