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 )
Powers of appropriate authority: equated to income tax commissioners' section 131 powers to enforce the Chapter. Section 269UI confers on the appropriate authority all investigatory and enforcement powers corresponding to those exercisable under section 131 by senior ... Summary
Powers of appropriate authority: equated to income tax commissioners' section 131 powers to enforce the Chapter.
Section 269UI confers on the appropriate authority all investigatory and enforcement powers corresponding to those exercisable under section 131 by senior income tax officials, enabling the appropriate authority to perform summonses, searches, requisitions and related procedural actions for administration of the Chapter.
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