Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Service terms for advance ruling members governed by a Finance Act provision; prior appointees remain under the earlier regime. Qualifications, appointment, tenure, remuneration, resignation, removal and other service conditions of the Chairman, Vice Chairman and Members appointed ... Summary
Service terms for advance ruling members governed by a Finance Act provision; prior appointees remain under the earlier regime.
Qualifications, appointment, tenure, remuneration, resignation, removal and other service conditions of the Chairman, Vice Chairman and Members appointed after commencement are governed by the Finance Act provision; incumbents appointed before commencement continue under the Income tax Act and existing rules as if the Finance Act provision had not come into force.
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