Liability under Act to be first charge

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g to the contrary contained in any Central Act or State Act, any amount of 2 [tax], penalty, interest, or any other sum payable by an assessee or any other person under this Chapter, shall, save as ot .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 2. Substituted vide Finance Act, 2012, w.e.f. 28-5-2012, before it was read as, duty 3. As Amended vide Insolvency and Bankruptcy Code, 2016, SIXTH .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X