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The Provisional collection of Taxes Act,2023

Central

An Act to provide for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise.

Act number
50 of 2023
Ministry
Ministry of Law and Justice
Department
Legislative Department
Enacted
28 Dec 2023

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

6 sections

  1. Section 1Short title.
  2. Section 2Definition.
  3. Section 3Power of Central Government to make declaration.
  4. Section 4Effect of declarations under this Act, and duration thereof.
  5. Section 5Refunds to be made in certain cases.
  6. Section 6Repeal.