The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964
Learn about the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 - an Indian law act that provides the continuation and validation of recovery proceedings for taxes.
Summary
The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 is an Indian law act that was introduced to provide for the continuation and validation of recovery proceedings for taxes. The act extends to the whole of India and applies to any proceeding for the recovery of tax that is pending on the commencement of the act or that may be initiated after the commencement of the act. The act provides a legal basis for the continuation of such proceedings, thereby ensuring that taxpayers are held accountable for the payment of their taxes. Additionally, the act validates any action taken or thing done by any officer or authority under the relevant taxation law prior to the commencement of the act.
Table of Contents
| # | Section | Link |
|---|---|---|
| 1 | Section 1: Short Title | Open |
| 2 | Section 2: Definitions | Open |
| 3 | Section 3: Continuation And Validation Of Certain Proceedings | Open |
| 4 | Section 4: Power To Amend The Schedule | Open |
| 5 | Section 5: Act To Have Retrospective Effect | Open |
| 6 | Section 6: Power To Remove Difficulties | Open |
| 7 | Section 7: Power To Make Rules | Open |