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 )
Additional income-tax on undistributed profits provision substituted then omitted, affecting relief for salary arrears under tax law. Additional income-tax on undistributed profits: the provision, formerly described as super-tax and containing a reference to relief for salary received in ... Summary
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Additional income-tax on undistributed profits provision substituted then omitted, affecting relief for salary arrears under tax law.
Additional income-tax on undistributed profits: the provision, formerly described as super-tax and containing a reference to relief for salary received in arrear, was substituted and subsequently omitted by legislative amendment, resulting in removal of the specific statutory text addressing additional tax on undistributed profits and its linkage to relief for arrears.
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