[Notification Date: 26.03.2014; Effective from: 01.04.2014]
Section 401- Provision of value added services through electronic form. [Corresponds to Section 610D of the Companies Act, 1956]
The Central Government may provide such value added services through the electronic form and levy such fee thereon as may be prescribed.
Section 610D- Providing of Value Added Services through electronic form
The Central Government may provide such value added services through the electronic form and levy such fees as may be prescribed.