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 )
Return filing exemption for persons submitting prescribed statements was removed, eliminating a specific filing relief. Section 115L has been omitted; formerly it exempted persons who submitted a prescribed statement under the companion provision from the obligation to ... Summary
Return filing exemption for persons submitting prescribed statements was removed, eliminating a specific filing relief.
Section 115L has been omitted; formerly it exempted persons who submitted a prescribed statement under the companion provision from the obligation to furnish an income-tax return, subject to conditions in another related provision. The clause was introduced by a finance act amendment and subsequently repealed, removing that specific return-filing exemption.
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