Updates

Section 169. Service of notice in certain circumstances.- (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable […]

Section 1 [168A. Power of Government to extend time limit in special circumstances.- (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to […]

Section 168. Power to issue instructions or directions.- (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all […]

Section 167. Delegation of powers.- The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.     * Enforced w.e.f. 1st […]

Section 166. Laying of rules, regulations and notifications.- Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a […]

Section 165. Power to make regulations.- The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.     * Enforced w.e.f. 1st July, 2017 .

Section 164. Power of Government to make rules.- (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by […]

Section 163. Levy of fee.- Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.     * Enforced w.e.f. 1st July, 2017 .

Section 162. Bar on jurisdiction of civil courts.- Save as provided in sections 117 and 118 , no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. * Enforced w.e.f. 1st July, 2017 .

Section 161. Rectification of errors apparent on the face of record.- Without prejudice to the provisions of section 160 , and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on […]