1[71A. Powers of Government to make interim arrangements with regard to assessment and collection of taxes and fees. ––(1) The Government may, by notification, make such interim arrangements for the assessment and collection of one or more of the taxes and fees levied in terms of any of the provisions of this Chapter as may be deemed necessary or expedient, and the provisions of this Chapter in so far as they relate to the assessment and collection of any such tax or fee shall stand modified to the extent and in the manner given in the notification during the period such interim arrangements remain in force.
(2) Any interim arrangement so made shall be for a period of up to three years only :
Provided that, for good and sufficient reasons to be recorded in writing, the Government may extend such interim arrangements for a maximum period of up to five years :
Provided further that on the request of the municipality, the Government may extend such interim arrangements for such period and on such conditions as may be mutually agreed between the municipality and the Government.]
(2) Any interim arrangement so made shall be for a period of up to three years only :
Provided that, for good and sufficient reasons to be recorded in writing, the Government may extend such interim arrangements for a maximum period of up to five years :
Provided further that on the request of the municipality, the Government may extend such interim arrangements for such period and on such conditions as may be mutually agreed between the municipality and the Government.]
Source footnotes
1. Section 71A inserted by S.O. 3466(E) dated 05.10.2020.आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 2A · Substitution of expression.Section 3 · Classification of municipalities.Section 4 · Procedure for declaring muni-cipal area.Section 5 · Notification of intention to include a local area in a municipal area.Section 6 · Notification of intention to exclude local area from a municipal area.Section 7 · Exclusion of local area from a municipal area.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.