Section 4 of The Provisional collection of Taxes Act,2023 View Chapter 1

Effect of declarations under this Act, and duration thereof


   (1)  A declared provision shall have the force of law immediately on the expiry of the day on which the Bill containing it is introduced.

   (2)  A declared provision shall cease to have the force of law under the provisions of this Act—

       (a)  when it comes into operation as an enactment, with or without amendment;

       (b)  when the Central Government, in pursuance of a motion passed by Parliament, directs, by notification in the Official Gazette, that it shall cease to have the force of law; or

       (c)  if it has not already ceased to have the force of law under clause (a) or clause (b), then on the expiry of the seventy-fifth day after the day on which the Bill containing it was introduced.