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 certificate scheme repeal removes the statutory tax credit mechanism under Section 280ZE, terminating its operation. Section 280ZE of the Income-tax Act, which established the tax credit certificate scheme, was omitted by the Finance Act, 1990, with effect from the ... Summary
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Tax credit certificate scheme repeal removes the statutory tax credit mechanism under Section 280ZE, terminating its operation.
Section 280ZE of the Income-tax Act, which established the tax credit certificate scheme, was omitted by the Finance Act, 1990, with effect from the commencement of the following fiscal year, thereby removing the statutory mechanism for tax credit certificates.
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