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 )
Delegation of tax administration: board may empower officers by notification, displacing other authorities for specified areas or classes. The provision empowered the Board to issue a notification in the Official Gazette authorising specified officers to perform defined functions for ... Summary
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Delegation of tax administration: board may empower officers by notification, displacing other authorities for specified areas or classes.
The provision empowered the Board to issue a notification in the Official Gazette authorising specified officers to perform defined functions for particular areas, classes of persons, or classes of income; upon such notification those functions ceased to be performed by the other authorities listed, thereby displacing their jurisdiction for the specified scope.
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