In force · As amended up to 2026-08
21. Security. —Where it appears necessary to the prescribed authority to do so for the proper realisation of the tax payable under this Act, he may, by an order in writing and for reasons to be recorded therein, direct a dealer to furnish such security and in such manner as may be prescribed.
21. CENTRAL AFRICA.
- The Embassy of the Central African Empire (for sales intended for official use).
- The Diplomatic Officers (including their spouses) of the Embassy of the Central African Empire (for sales intended for their personal use).
Source: India Code