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 )
Failure to comply with prescribed reporting provisions criminalised; penalties include imprisonment and fine with minimum term exception. Section 276AA criminalised failure to comply with prescribed reporting and direction provisions by making non-compliance punishable by rigorous ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Failure to comply with prescribed reporting provisions criminalised; penalties include imprisonment and fine with minimum term exception.
Section 276AA criminalised failure to comply with prescribed reporting and direction provisions by making non-compliance punishable by rigorous imprisonment and fine, with an express proviso requiring a recorded judicial justification to impose less than a specified minimum term.
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