Section 236CB: Advance tax on functions and gatherings

1[236CB. Advance tax on functions and gatherings. – (1) Every prescribed person shall collect advance tax at the rate specified in Division Xl of Part IV of the First Schedule on the total amount of the bill from a person arranging or holding a function in a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used for such purpose, subject to such conditions or limitations as may be prescribed. (2) Where the food, service or any other facility is provided by any other person, the prescribed person shall also collect advance tax on the payment for such food, service or facility at the rate specified in Division Xl of Part IV of the First Schedule from the person arranging or holding the function. (3) The advance tax collected under sub-section (1) and subsection (2) shall be adjustable. (4) ln this section – (a) "function" includes any wedding related event, a seminar, a workshop, a session, an exhibition, a concert, a show, a party or any other gathering held for such purpose; and (b) "prescribed person" includes the owner, a lease-holder, an operator or a manager of a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used for such purpose.] 2[ ]

Effective date: 2001-09-13

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