Skip to main content

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025.

महाराष्ट्र कर, व्याज, शास्ती किंवा विलंब शुल्क (सार्वजनिक क्षेत्रातील उपक्रम कंपन्यानी प्रदेय असलेल्या) यांच्या थकबाकीची तडजोड करण्याबाबत अधिनियम, २०२५.

Maharashtra
Act number
17 of 2025
Ministry
Govt of Maharashtra
Department
Finance Department
Enacted
21 Mar 2025

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.

20 sections

  1. Section 1Short title.
  2. Section 2Definitions.
  3. Section 3Designated authority.
  4. Section 4Eligibility for settlement.
  5. Section 5Cases litigated by State also eligible for settlement.
  6. Section 6Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement.
  7. Section 7Write off in respect of certain amounts.
  8. Section 8Determination of requisite amount and extent of waiver.
  9. Section 9Determination of requisite amount and extent of waiver under Tax on Entry Act.
  10. Section 10Duration for payment of requisite amount.
  11. Section 11Conditions for settlement.
  12. Section 12Application for settlement of arrears.
  13. Section 13Order of settlement.
  14. Section 14Appeal against order passed under this Act.
  15. Section 15Review of order passed under this Act.
  16. Section 16Bar on reopening of settled cases under Relevant Act.
  17. Section 17Revocation of order of settlement.
  18. Section 18No refund under this Act.
  19. Section 19Power of Commissioner under this Act.
  20. Section 20Power to remove difficulty.