Section 21A: Active taxpayers list — Sales Tax Act, 1990

Discuss this provision with AI

[21A. Active taxpayers list.-The Board shall have the power to maintain active taxpayers list in the manner as may be prescribed by rules and such rules may provide for the restrictions and limitations to be imposed on a person who ceases to be an active taxpayer.] BOOK KEEPING AND INVOICING REQUIREMENTS

Effective date: 1990-11-01

Related sections

Section 21: De-registration, blacklisting and suspension of registration Section 22: Records Section 20: Omitted Section 23: Tax Invoices Section 19: Omitted Section 24: Retention of record and documents for six years

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