AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF KENYA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF KENYA NOTIFICATION NO.SO 731(E) [NO.11/2018 (F.NO.503/01/2005/FTD-II)], DATED… Read More »
Section 72 of Tamil Nadu GST Act 2017 ( Section 72 of Tamil Nadu GST Act 2017 explains Officers to assist proper officers and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Officers to assist proper officers 72.(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of… Read More »
Section 71 of Tamil Nadu GST Act 2017 ( Section 71 of Tamil Nadu GST Act 2017 explains Access to business premises and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint… Read More »
Section 70 of Tamil Nadu GST Act 2017 ( Section 70 of Tamil Nadu GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Power to summon persons to give evidence and produce documents 70. (1) The proper officer under… Read More »
Section 69 of Tamil Nadu GST Act 2017 ( Section 69 of Tamil Nadu GST Act 2017 explains Power to arrest and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a)… Read More »
Section 68 of Tamil Nadu GST Act 2017 ( Section 68 of Tamil Nadu GST Act 2017 explains Inspection of goods in movement and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment… Read More »
Section 67 of Tamil Nadu GST Act 2017 ( Section 67 of Tamil Nadu GST Act 2017 explains Power of inspection, search and seizure and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has… Read More »
Section 66 of Tamil Nadu GST Act 2017 ( Section 66 of Tamil Nadu GST Act 2017 explains Special audit and is covered in CHAPTER XIII AUDIT ) [Enforced with effect from 1-7-2017.] Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having… Read More »
Section 65 of Tamil Nadu GST Act 2017 ( Section 65 of Tamil Nadu GST Act 2017 explains Audit by tax authorities and is covered in CHAPTER XIII AUDIT ) [Enforced with effect from 1-7-2017.] Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit… Read More »
Section 64 of Tamil Nadu GST Act 2017 ( Section 64 of Tamil Nadu GST Act 2017 explains Summary assessment in certain special cases and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to… Read More »