Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter XIV · Amendments to the Service Tax Act 2018
138. Amendment of section 75
Feedback & supportSubsection 75(2) of the principal Act is amended by substituting for paragraph (b) the following paragraph:
“(b) produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.”.
Finance (No. 2)