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 )
Tax credit certificates provision for equity shareholders removed from statute; provision amended earlier and subsequently omitted. The provision authorising tax credit certificates to certain equity shareholders under the Income-tax Act, 1961 has been omitted from the statute ... Summary
Tax credit certificates provision for equity shareholders removed from statute; provision amended earlier and subsequently omitted.
The provision authorising tax credit certificates to certain equity shareholders under the Income-tax Act, 1961 has been omitted from the statute following subsequent Finance Act amendments; earlier legislative amendments had modified the provision prior to its removal.
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