Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Acts

106 Procedure of Authority and Appellate Authority.

106. 1[Procedure of Authority, Appellate Authority and National Appellate Authority.]

The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

Notes:

1.Substituted by The Finance (No. 2) Act, 2019dated 01.08.2019

For the word:-

Procedure of Authority and Appellate Authority

The following shall be substituted:-

"Procedure of Authority, Appellate Authority and National Appellate Authority"

2. Inserted by The Finance (No. 2) Act, 2019 dated 01.08.2019

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.