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 )
Commencement of chapter: government may notify distinct commencement dates by Gazette, permitting area-specific activation of provisions. The Chapter comes into force on dates appointed by the Central Government by notification in the Official Gazette, and the government may appoint ... Summary
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Commencement of chapter: government may notify distinct commencement dates by Gazette, permitting area-specific activation of provisions.
The Chapter comes into force on dates appointed by the Central Government by notification in the Official Gazette, and the government may appoint different commencement dates for different territorial areas.
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