Miscellaneous_Provisions
Section 145 : Burden of Proof – Miscellaneous Provisions
June 10, 2017
Miscellaneous_Provisions
Section 146 : Persons discharging functions under the Act shall be deemed to be public servants – Miscellaneous Provisions
June 10, 2017

Section 51 : Consumer Welfare Fund – Refunds

Refunds

Consumer Welfare Fund – Refunds

(1) There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare Fund.

(2) There shall be credited to the Fund, in such manner as may be prescribed, –
(a) the amount of tax referred to in sub-section (5) or sub-section (6) of section 48 ; and
(b) any income earned from investment of the amount credited to the Fund and any other monies received by the Central or a State Government for the purposes of this Fund.

Leave a Reply

Your email address will not be published. Required fields are marked *

28 + = 38

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.






Want to know more about HostBooks?

We'll help you out!






6 + 4 =
Please contact me by: