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Bihar_Value_Added_Tax_Act,_2005

Section / Rule Number Content


281 Certain transfers to be void
281A Effect of failure to furnish information in respect of properties held benami
281B Provisional attachment to protect revenue in certain cases
282 Service of notice generally
282A Authentication of notices and other documents
282B Allotment of Document Identification Number
283 Service of notice when family is disrupted or firm, etc., is dissolved
284 Service of notice in the case of discontinued business
285 Submission of statement by a non-resident having liaison office
285A Furnishing of information or douments by an Indian concern in certain cases
285B Submission of statements by producers of cinematograph films
285BA Obligation to furnish annual information return
285BB Annual information statement.
286 Furnishing of report in respect of international group.
287 Publication of information respecting assessees in certain cases
287A Appearance by registered valuer in certain matters
288 Appearance by authorised representative
288A Rounding off of income
288B Rounding off amount payable and refund due
289 Receipt to be given
290 Indemnity
291 Power to tender immunity from prosecution
292 Cognizance of offences
292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
292B Return of income, etc., not to be invalid on certain grounds
292BB Notice deemed to be valid in certain circumstances
292C Presumption as to assets, books of account, etc.
292CC Authorisation and assessment in case of search or requisition
293 Bar of suits in civil courts
293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
293B Power of Central Government or Board to condone delays in obtaining approval
293C Power to withdraw approval
293D Faceless approval or registration
294 Act to have effect pending legislative provision for charge of tax
294A Power to make exemption, etc., in relation to certain Union territories
295 Power to make rules
296 Rules and certain notifications to be placed before Parliament
297 Repeals and savings
298 Power to remove difficulties

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