9911796707
TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Income-tax and notified by the Chief Commissioner for the purposes of this Scheme; (ii) where the tax arrear payable is under any indirect tax enactment, an officer not below the rank of Commissioner of Customs or the Commissioner of Central Excise and notified by the Chief Commissioner for the purposes of this Scheme; (c) "disputed chargeable expenditure", in relation to an asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eans the Wealth-tax Act, 1957 or the Gift-tax Act, 1958 or the Income-tax Act, 1961 or the Interest-tax Act, 1974 or the Expenditure-tax Act, 1987; (i) "disputed value of gift", in relation to an assessment year, means the whole or so much of the value of gift as is relatable to the disputed tax; (j) "indirect tax enactment" means the Customs Act, 1962 or the Central Excise Act, 1944 or the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax enactment or indirect tax enactment; (l) "relevant Act" means an Act specified in the Schedule to this Scheme; (m) "tax arrear" means,- (i) in relation to direct tax enactment, the amount of tax, penalty or interest determined on or before the 31st day of March, 1998 under that enactment in respect of an assessment year as modified in consequence of giving effect to an appellate order bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to erroneous refund and where a show-cause notice is issued to the declarant in respect of seizure of goods and demand of duties, the tax arrear shall not include the duties on such seized goods where such duties on the seized goods have not been quantified. Explanation.-Where a declarant has already paid either voluntarily or under protest, any amount of duties, cesses, interest, fine or pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
