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 )
Probation of Offenders: courts may release eligible convicts on bond or admonition subject to conditions and supervision. Section 360 permits courts to release eligible offenders on recognizance or admonition instead of immediate sentence, applying criteria of age, character, ... Summary
Probation of Offenders: courts may release eligible convicts on bond or admonition subject to conditions and supervision.
Section 360 permits courts to release eligible offenders on recognizance or admonition instead of immediate sentence, applying criteria of age, character, antecedents and circumstances; requires consideration of fixed abode or occupation before granting recognizance; mandates referral from certain second-class magistrates to first-class magistrates for first-offender cases; allows admonition for specified minor offences where no prior convictions exist; authorises appellate or revisional courts to set aside such orders within original sentencing limits; provides for sureties, warrants and remand on breach; and preserves other statutory rehabilitation schemes.
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