Introduction Highlights Economic Scenario Income Tax Ordinance Micro Finance
Sales Tax Act Central Excise Act Customs Act Self Assessment Scheme Other Laws
Sales Tax Act, 1990
Power to call for information
 
SECTION : 38A
 
Comments :

The proposed amendment seeks to empower the collector for obtaining information from Regulatory Authorities.

 
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1
Definitions - Cottage Industry
2
Input tax
3
Output tax
4
Tax Fraud
5
Time of supply
6
Zero rating
7
Tax credit not allowed
8
Joint and several liability of registered persons in supply chain where tax unpaid
9
Adjustable input tax
10
Refund of input tax
11
Records
12
Tax Invoices
13
Retention of record and documents
14
Directorate of Post Clearance Audit
15
Power to arrest and prosecute
16
Power to call for information
17
Alternative dispute resolution
18
Recovery of arrears of tax
19
Computerized system
20
Federal Board of Revenue
21
SRO'S Summary
22
Sixth Schedule - Exemptions
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