The Central Government has notified the Provisional Collection of Taxes Act, 2023 by Gazette notification 50/2023
On December 28, 2023, the Government of India officially announced the Provisional Collection of Taxes Act, 2023 (“Provisional Collection of Taxes Act”), granting significant authority to the Central Government, by the Gazette Notification. This legislation enables the immediate legal implementation of provisions related to customs or excise duties outlined in a Bill. Once a provision…
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