Taxation Laws (Amendment) Act, 2017
Section - 19 - Collection and payment of arrears of duties
Collection and payment of arrears of duties.19. Notwithstanding the repeal of the enactments specified in the Third Schedule, the proceeds of duties levied under the said enactments immediately preceding the date appointed under sub-section (2) of section 1,-
shall be paid or as the case may be, collected and paid into the Reserve Bank of India for being credited to the Consolidated Fund of India.
| (i) | - | if collected by the collecting agencies but not paid into the Reserve Bank of India; or |
| (ii) | - | if not collected by the collecting agencies, |
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