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THE CHHATTISGARH SETTLEMENT OF ARREARS OF TAX, INTEREST AND PENALTY ACT, 2023

The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023

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Sections

An ACT

Section 1

Section 1(1)

Section 1

Section 1(2)

Section 1

Section 1(3)

Section 1

Section 2(1)(a)

Section 2

Section 2(1)(b)

Section 2

Section 2(1)(c)

Section 2

Section 2(1)(d)

Section 2

Section 2(1)(d)(i)

Section 2

Section 2(1)(d)(ii)

Section 2

Section 2(1)(d)(iii)

Section 2

Section 2(1)(d)(iv)

Section 2

Section 2(1)(d)(v)

Section 2

Section 2(1)(d)(vi)

Section 2

Proviso to Section 2(1)(d)

Section 2

Section 2(1)(e)

Section 2

Section 2(1)(f)

Section 2

Section 2(1)(g)

Section 2

Section 2(1)(h)

Section 2

Section 2(1)(i)

Section 2

Section 2(1)(j)

Section 2

Section 2(1)(k)

Section 2

Section 2(1)(l)

Section 2

Section 2(1)(m)

Section 2

Section 2(1)(m)(i)

Section 2

Section 2(1)(m)(ii)

Section 2

Section 2(1)(m)(iii)

Section 2

Section 2(1)(m)(iv)

Section 2

Section 2(1)(m)(v)

Section 2

Section 2(1)(m)(vi)

Section 2

Section 2(1)(m)(vii)

Section 2

Section 2(1)(m)(viii)

Section 2

Section 2(1)(m)(ix)

Section 2

Section 2(1)(m)(x)

Section 2

Section 2(1)(m)(xi)

Section 2

Section 2(1)(n)

Section 2

Section 2(1)(o)

Section 2

Section 2(1)(o)(i)

Section 2

Section 2(1)(o)(ii)

Section 2

Section 2(1)(o)(iii)

Section 2

Section 2(1)(o)(iv)

Section 2

Section 2(1)(o)(v)

Section 2

Section 2(1)(o)(vi)

Section 2

Section 2(1)(o)(vii)

Section 2

Section 2(1)(p)

Section 2

Section 2(1)(q)

Section 2

Section 2(1)(r)

Section 2

Section 2(1)(s)

Section 2

Section 2(1)(t)

Section 2

Section 2(1)(u)

Section 2

Section 2(1)(v)

Section 2

Section 2(2)

Section 2

Section 3. Officers

Section 3

Section 4. Constitution of designated committee

Section 4

Section 5(1)

Section 5

Section 5(2)

Section 5

Section 5(3)

Section 5

Section 5(4)

Section 5

Section 6. Form and manner of Application

Section 6

Proviso to Section 6

Section 6

Section 7. Proof of withdrawal of appeal from High Court or Supreme Court

Section 7

Section 8(1)

Section 8

Proviso to Section 8(1)

Section 8

Section 8(2)

Section 8

Section 9. Service of order or notice

Section 9

Section 10. Determination of Settlement amount

Section 10

Section 11(1)(a)

Section 11

Proviso to Section 11(1)(a)

Section 11

Further Proviso to Section 11(1)(a)

Section 11

Section 11(1)(b)

Section 11

Section 11(2)

Section 11

Section 12. Form and manner of making the payment

Section 12

Proviso to Section 12

Section 12

Section 13(1)

Section 13

Section 13(2)

Section 13

Section 13(2)(a)

Section 13

Section 13(2)(b)

Section 13

Section 13(2)(c)

Section 13

Section 13(3)

Section 13

Section 13(4)

Section 13

Proviso to Section 13(4)

Section 13

Section 14. Appeal

Section 14

Section 15. Rectification of errors

Section 15

Section 16(1)

Section 16

Section 16(1)(a)

Section 16

Section 16(1)(b)

Section 16

Section 16(1)(c)

Section 16

Section 16(1)(c)(i)

Section 16

Section 16(1)(c)(ii)

Section 16

Section 16(2)

Section 16

Section 16(3)

Section 16

Section 16(4)

Section 16

Section 17(1)

Section 17

Section 17(2)

Section 17

Section 18. Refund

Section 18

Proviso to Section 18

Section 18

Section 19. Bar on re-opening of settled cases

Section 19

Section 20(1)

Section 20

Section 20(2)

Section 20

Section 20(3)

Section 20

Section 21. Protection of officers

Section 21

Section 22. Power to remove difficulties

Section 22

Section 23. Power to make rules

Section 23

Section 24. Act to have overriding effect

Section 24

Schedule - SCHEDULE-A

Section 105