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 )
Definitions under Depositories Act clarify depository relationship terminology affecting application of provisions referenced in income tax law. Section 2(1)(a), (e) and (l) of the Depositories Act, 1996 set out statutory definitions addressing depository relationships and related concepts; these ... Summary
Definitions under Depositories Act clarify depository relationship terminology affecting application of provisions referenced in income tax law.
Section 2(1)(a), (e) and (l) of the Depositories Act, 1996 set out statutory definitions addressing depository relationships and related concepts; these reproduced provisions are included among remaining allied Act texts referenced in the Income tax Act, 1961 to align terminology and ensure consistent application of terms used in tax provisions.
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