The Provisional collection of Taxes Act, 2023 – All Sections

An Act to provide for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise.

The Provisional collection of Taxes Act, 2023 has 6 sections in 1 chapters, amended 2 times. Each link below opens the official text of that section. Official PDF on India Code.

  • Section 1 – Short title
  • Section 2 – Definition
  • Section 3 – Power of Central Government to make declaration
  • Section 4 – Effect of declarations under this Act, and duration thereof
  • Section 5 – Refunds to be made in certain cases
  • Section 6 – Repeal (omitted/repealed)

Related posts:

  1. The Customs Act, 1962 – All Sections
  2. The Limited Liability Partnership Act, 2008 – All Sections
  3. Section 3 of the Provisional collection of Taxes Act, 2023 – Power of Central Government to make declaration
  4. Chapters in Bharatiya Nyaya Sanhita (BNS) 2023