Section 34AB: Saving — Federal Excise Act, 2005

Discuss this provision with AI

[34AB. Saving.– The period of limitation provided in sub-section (1) of section 34 and sub-section (1) of section 34A shall continue to apply where any decision of the Commissioner (Appeals) or the Appellate Tribunal is received prior to the date of commencement of the Tax Laws (Amendment) Act, 2024 (V of 2024).]

Effective date: 2005-07-01

Related sections

Section 34A: Reference to the High Court Section 35: Powers of Board or Section 34: Appeals to the Appellate Tribunal Section 36: Power to rectify mistakes in orders Section 33A: Omitted Section 37: Deposit, pending appeal, of duty demanded or penalty

Version 1 · Source-traceable official reference. LawHub does not modify the official record.