Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Maharashtra - Subsection

Section 2(1)(q) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

(q)"un-disputed tax" means,-
(i)the taxes collected separately under the Relevant Act ; or
(ii)the deductions allowed by the authorities in the statutory order for the taxes collected separately under the Relevant Act ; or
(iii)the taxes shown payable in the return or the revised return under the Relevant Act ; or
(iv)an amount claimed by the dealer as deductions or allowed by the designated authority as per rule 57 of the Value Added Tax Rules or similar rules made under other Relevant Act ; or
(v)an amount forfeited under the statutory order or excess tax collection shown in the return, revised return or, Audit report, as the case may be, submitted under the Relevant Act ; or
(vi)any amount of tax determined and recommended to be payable by the auditor, in the audit report submitted as per section 61 of the Value Added Tax Act, and accepted by the assessee either wholly or partly ; or
(vii)the tax deducted at source (TDS) by the employer under the Relevant Act ; or
(viii)the tax collection made under section 31A of the Value Added Tax Act ;