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 )
Relief from taxation in retirement benefit accounts: income from notified-country accounts taxed in prescribed year and manner. Relief applies where a resident in India holds a retirement benefit account in a government notified foreign country and the income of that account is not ... Summary
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Relief from taxation in retirement benefit accounts: income from notified-country accounts taxed in prescribed year and manner.
Relief applies where a resident in India holds a retirement benefit account in a government notified foreign country and the income of that account is not taxed on an accrual basis by that country but is taxed there on withdrawal or redemption; such income shall be taxed in India in the year and manner as prescribed, with definitions for notified country, specified account, and specified person.
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