Interest on delayed payment of tax
Section 29
Bill
MISCELLANEOUS
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
29. Interest on delayed payment of tax
(1) Every person liable to pay tax in accordance with the provisions of this Act or rules made there under, who fails to pay the tax or any part thereof to the account of the Central Government within the period prescribed, shall, on his own, for the period for which the tax or any part thereof
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