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[Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act]

State of Maharashtra - Subsection

Section 5(1)(b) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

(b)after adjustment of amount as specified in clause (a), the amount remaining outstanding, if any, as on the 1st April 2019, shall only be considered for the settlement and the requisite amount payable towards the settlement of aforesaid outstanding amount and the waiver, therefor, shall be as determined in accordance with Annexure-A or Annexure-B :