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 for exports provision omitted, removing the statutory export-linked tax credit mechanism. Tax credit certificates in relation to exports were governed by section 280ZC of the Income-tax Act, 1961; that provision established the statutory ... Summary
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Tax credit certificates for exports provision omitted, removing the statutory export-linked tax credit mechanism.
Tax credit certificates in relation to exports were governed by section 280ZC of the Income-tax Act, 1961; that provision established the statutory mechanism for issuing export-linked tax credit certificates but has been omitted and is no longer operative, with a recorded history of prior amendments before its removal.
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