Text of ITO Section 236CB

Advance tax on functions and gatherings.

(1) Every prescribed person shall collect advance tax at the rate specified in Division XI of Part IV of the First Schedule on the total amount of the bill from a person arranging or holding a function in a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place, or any other place used for such purpose, subject to such conditions or limitations as may be prescribed.

(2) Where the food, service, or any other facility is provided by any other person, the prescribed person shall also collect advance tax on the payment for such food, service, or facility at the rate specified in Division XI of Part IV of the First Schedule from the person arranging or holding the function.

(3) The advance tax collected under sub-section (1) and sub-section (2) shall be adjustable.

(4) In this section—
(a) "function" includes any wedding-related event, a seminar, a workshop, a session, an exhibition, a concert, a show, a party, or any other gathering held for such purpose; and
(b) "prescribed person" includes the owner, a lease-holder, an operator, or a manager of a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place, or any other place used for such purpose.