A structured and reliable PDF of the Provisional Collection of Taxes Act, 2023, which authorizes the immediate collection of proposed customs and excise duties upon the introduction of a bill in Parliament. This Act ensures uninterrupted revenue flow during the legislative process and includes provisions for refunds if the bill is amended or not enacted within 75 days. Essential for advocates, judicial aspirants, and tax professionals, it's a crucial reference for understanding interim tax measures in India.