The Provisional Collection of Taxes Bill, 2023
The Provisional Collection of Taxes Bill, 2023 provides for giving immediate effect for a limited period to provisions in Bills relating to the imposition or increase of duties of customs or excise, with or without change in tariff classification. The Bill also provides for the repeal of the Provisional Collection of Taxes Act, 1931. The bill is introduced in Lok Sabha by Hon’ble Finance Minister, Nirmala Sitharaman.
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