Search statutes for “tax” | Esheria

Global legislation search

Search statutes, citations, and provisions

Results are ranked in Elasticsearch, then every title, provision, snippet, right, identity, and canonical link is verified against the matching MongoDB release before display.

Clear filters

Search results

3,131+ matches

legal-2026.07.26-907

  1. Provision text match · India · en

    The Bihar Agricultural Income Tax (Repealing) Act, 1981

    unknown Act or statute Document — The Bihar Agricultural Income Tax (Repealing) Act, 1981

    The Bihar Agricultural Income Tax (Repealing) Act, 1981

    Bihar Agricultural Income Tax (Repealing) Act, 1981 1. Short title, extent and commencement. 2. Repeal of Bihar Act, 32 of 1948. 3. Repeal and Saving. Bihar Agricultural Income Tax (Repealing) Act, 1981 Act No. 18 of 1982 Assented by Governor on 21.1.1982 and published in Bihar Gazette (extra-ordinary) dated 21.1.1982. An Act to repeal the Bihar Agricultural

    Topics: statutory repeal, tax

  2. Provision text match · India · en

    The Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005

    unknown Act or statute Document — The Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005

    The Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005

    AUTHORITATIVE ENGLISH TEXT THE HIMACHAL PRADESH TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (REPEAL) ACT, 2005 ARRANGEMENT OF SECTIONS Sections: 1. Short title and commencement. 2. Repeal of Act No. 15 of 2005 and savings. 3. Repeal and saving. THE HIMACHAL PRADESH TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (REPEAL) ACT, 2005 (ACT NO. 1 OF

    Topics: employment, tax

  3. Provision text match · India · en

    The UTTAR PRADESH VRITTI, VYAPAR, AJIVIKA AUR SEVAYOJAN KAR (NIRASAN) ADHINIYAM, 1970

    unknown Act or statute Document — The UTTAR PRADESH VRITTI, VYAPAR, AJIVIKA AUR SEVAYOJAN KAR (NIRASAN) ADHINIYAM, 1970

    The UTTAR PRADESH VRITTI, VYAPAR, AJIVIKA AUR SEVAYOJAN KAR (NIRASAN) ADHINIYAM, 1970

    5 --- 2. The Uttar Pradesh Vritti, Vyapar, Ajivika Aur Sevayojan Kar Adhiniyam, 1965, is hereby repealed in respect of the liability to pay tax thereunder with reference to income accruing to any person after the 31st day of March, 1971.

    Topics: tax

  4. Provision text match · India · en

    The Gujarat Merged States (Laws) Act, 1950

    unknown Act or statute Part document.segment-2 — The Gujarat Merged States (Laws) Act, 1950 — segment 2

    The Gujarat Merged States (Laws) Act, 1950 — segment 2

    (2) Any appointment, notification, notice, order, scheme, licence, permission, rule, by-law or form or any tax made, issued or imposed or purported to have been made issued or imposed and anything done or purported to have been done in respect of any such, appointment, notification, notice, order, scheme, licence, permission, rule, by-law, form or tax, under

    Topics: continuation of laws, law extension, limitation, local government

  5. Provision text match · India · en

    The union territory goods and services tax act, 2017

    unknown Act or statute Document — The union territory goods and services tax act, 2017

    The union territory goods and services tax act, 2017

    THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 ARRANGEMENT OF SECTIONS CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent and commencement. 2. Definitions. CHAPTER II ADMINISTRATION 3. Officers under this Act. 4. Authorisation of officers. 5. Powers of officers. 6. Authorisation of officers of central tax as proper officer in certain circumstances.

    Topics: exemptions, goods and services tax, input tax credit, tax administration

  6. Provision text match · India · en

    The UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

    unknown Act or statute Document — The UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

    The UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

    e assent of the President on the 12th April, 2017, and is hereby published for general information:— THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 N . 14 2017 O OF [12th April, 2017.] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith

    Topics: goods and services tax, input tax credit, recovery, registration

  7. Provision text match · India · en

    The JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2020

    unknown Act or statute Document — The JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2020

    The JHARKHAND MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2020

    Government of Jharkhand Transport Department File No.- Pari-Vi-357/2011 Ranchi, Date:-.................... Jharkhand Motor Vehicle Taxation (Amendment) Act, 2020 An Act to amend Jharkhand Motor Vehicle Taxation Act, 2001 Be it enacted by the legislature of the State of Jharkhand in the Seventieth (70th) year of the republic as follows:- 1. Short title, exten

    Topics: tax penalty, vehicle registration, vehicle tax

  8. Provision text match · India · en

    The BIHAR GOODS AND SERVICES TAX ACT, 2017

    unknown Act or statute Part document.segment-5 — The BIHAR GOODS AND SERVICES TAX ACT, 2017 — segment 5

    The BIHAR GOODS AND SERVICES TAX ACT, 2017 — segment 5

    Substituted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023. Prior to Substitution the Proviso Reads as under : "Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inw

    Topics: GST compliance, GST returns, GST-compliance, administration

  9. Provision text match · India · en

    The Union Territory Goods and Services Tax Act, 2017

    unknown Act or statute Document — The Union Territory Goods and Services Tax Act, 2017

    The Union Territory Goods and Services Tax Act, 2017

    --- Section 1. Section 1.Short title, extent and commencement. --- (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, 1 [Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory. (3) It shall come into force on such

    Topics: exemptions, goods and services tax, input tax credit, registration

  10. Provision text match · India · en

    The West Bengal Additional Tax And One-time Tax On Motor Vehicles Act, 1989

    unknown Act or statute Document — The West Bengal Additional Tax And One-time Tax On Motor Vehicles Act, 1989

    The West Bengal Additional Tax And One-time Tax On Motor Vehicles Act, 1989

    GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XIX of 1989 THE WEST BENGAL ADDITIONAL TAX AND ONE-TIME TAX ON MOTOR VEHICLES ACT, 1989. [Passed by the West Bengal Legislature.] [Assent of the President of India was first published in the Calcutta Gazette, Extraordinary, of the 16th September, 1989.] [16th September, 1989.] An Act to pro

    Topics: motor vehicle taxation, penalties, seizure and recovery, vehicle registration

  11. Provision text match · India · en

    The JHARKHAND MOTOR VEHICLE TAXATION ACT 2001

    unknown Act or statute Part document.segment-2 — The JHARKHAND MOTOR VEHICLE TAXATION ACT 2001 — segment 2

    The JHARKHAND MOTOR VEHICLE TAXATION ACT 2001 — segment 2

    Provided that one time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after 10 years period or 15 years which ever may be applicable Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 9000/- as taxes. b) Exceeding 1000 kgs but not i) One time tax of Rs. 7500/- per

    Topics: annual vehicle tax, enforcement, permits, refunds

  12. Provision text match · India · en

    The Integrated Goods and Services Tax Act, 2017

    unknown Act or statute Part document.segment-2 — The Integrated Goods and Services Tax Act, 2017 — segment 2

    The Integrated Goods and Services Tax Act, 2017 — segment 2

    (2) The balance amount of integrated tax remaining in the integrated tax account in respect of the supply for which an apportionment to the Central Government has been done under sub-section (1) shall be apportioned to the,-- (a) State where such supply takes place; and (b) Central Government where such supply takes place in a Union territory: Provided that

    Topics: GST administration, exemptions, goods and services tax, inter-state supply

  13. Provision text match · India · en

    The JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017

    unknown Act or statute Part document.segment-4 — The JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 — segment 4

    The JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 — segment 4

    which is not rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the supplier, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated. (6) The amount in respect of any reduction in output tax liab

    Topics: GST administration, GST audit, GST liability, advance rulings

  14. Provision text match · India · en

    The Gujarat Goods and Services Tax Act, 2017

    unknown Act or statute Part document.segment-4 — The Gujarat Goods and Services Tax Act, 2017 — segment 4

    The Gujarat Goods and Services Tax Act, 2017 — segment 4

    (3) Where the reduction of output tax liability in respect of outward supplies exceeds the corresponding reduction in the claim for input tax credit or the corresponding credit note is not declared by the recipient in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed. (4) The duplication of clai

    Topics: GST compliance, advance ruling, anti-profiteering, appeals

  15. Provision text match · India · en

    The UTTAR PRADESH VALUE ADDED TAX Act , 2008

    unknown Act or statute Part document.segment-2 — The UTTAR PRADESH VALUE ADDED TAX Act , 2008 — segment 2

    The UTTAR PRADESH VALUE ADDED TAX Act , 2008 — segment 2

    of the goods out of the territory of India; or (iii) generation of electrical energy, where such energy is used for the manufacture of any taxable goods other than non vat goods and such manufactured goods is,- A- sold within the State or in the course of interstate trade or commerce or in the course of export of the goods out of territory of India; or B-tr

    Topics: VAT, VAT compliance, appeals, appeals and revisions

  16. Provision text match · India · en

    The Direct Tax Vivad se Vishwas Act, 2020

    unknown Act or statute Document — The Direct Tax Vivad se Vishwas Act, 2020

    The Direct Tax Vivad se Vishwas Act, 2020

    --- Section 1. Section 1.Short title --- This Act may be called the Direct Tax Vivad se Vishwas Act, 2020. --- Section 2. Section 2.Definitions. --- (1) In this Act, unless the context otherwise requires,--- '(a) "appellant" means--- (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the incom

    Topics: appeals, payment and compliance, tax dispute settlement

  17. Provision text match · India · en

    The Jharkhand Value Added Tax Act, 2005

    unknown Act or statute Part document.segment-2 — The Jharkhand Value Added Tax Act, 2005 — segment 2

    The Jharkhand Value Added Tax Act, 2005 — segment 2

    this surcharge. (New Section as Section 10A is added by Jharkhand Act Ordinance, 2011 – w.e.f. 07.05.2011) *Section 10B. levy of additional tax- Notwithstanding anything contained in sub-section (1) of Section 13 which is read with the respective schedule appended to the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) the State Government, by a

    Topics: VAT, appeals, audit, check posts

  18. Provision text match · India · en

    The UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008

    unknown Act or statute Part document.segment-2 — The UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008 — segment 2

    The UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008 — segment 2

    (c) all Deputy Commissioners and the Assistant Commissioners posted in the Department of the Commercial Tax shall be the Deputy Commissioners and Assistant Commissioners of Entry Tax and likewise all Commercial Tax Officers posted in the Department of Commercial Tax shall be the Entry Tax Officers; (d) any officer not below the rank of a Commercial Tax Offic

    Topics: assessment, collection, entry tax, exemption

  19. Provision text match · India · en

    The UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017

    unknown Act or statute Part document.segment-4 — The UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 — segment 4

    The UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 — segment 4

    (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 1[and to perform such other functions] in such manner as may be prescribed. (3) Notwithstanding anything

    Topics: GST compliance, advance ruling, arrest, assessment

  20. Provision text match · India · en

    The CENTRAL GOODS AND SERVICES TAX ACT, 2017

    unknown Act or statute Part document.segment-3 — The CENTRAL GOODS AND SERVICES TAX ACT, 2017 — segment 3

    The CENTRAL GOODS AND SERVICES TAX ACT, 2017 — segment 3

    Notwithstanding anything contained in this Act or any other law for the time being tax to be in force, where any supply is made for a consideration, every person who is liable to pay tax indicated in for such supply shall prominently indicate in all documents relating to assessment, tax tax invoice invoice and other like documents, the amount of tax which sh

    Topics: GST compliance, advance ruling, appeals, composite and mixed supply