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 )
Mode of repayment for special bearer bonds now requires account-payee cheque or bank draft payable to the named payee. Section 269TT requires that the amount payable on redemption of Special Bearer Bonds, 1991 shall be paid only by an account payee cheque or account payee ... Summary
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Mode of repayment for special bearer bonds now requires account-payee cheque or bank draft payable to the named payee.
Section 269TT requires that the amount payable on redemption of Special Bearer Bonds, 1991 shall be paid only by an account payee cheque or account payee bank draft drawn in the name of the person to whom such payment is to be made, notwithstanding anything contained in any other law for the time being in force.
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