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 )
Company and dividend definitions shape taxable income and demerger treatment under the Income-tax Act's foundational terms. Definitions in sections 2(15A)-2(30) supply core terms for the Income-tax Act, 1961: administrative office-holders (Chief Commissioner, Commissioner, ... 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.
Company and dividend definitions shape taxable income and demerger treatment under the Income-tax Act's foundational terms.
Definitions in sections 2(15A)-2(30) supply core terms for the Income-tax Act, 1961: administrative office-holders (Chief Commissioner, Commissioner, Director General/Director and appellate grades); corporate classifications including company, company in which the public are substantially interested, domestic company and foreign company; and tax-substantive concepts-dividend, demerger, income, long-term capital asset/gain and fair market value-together with specified inclusions, exclusions and explanatory qualifications that determine tax treatment.
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