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 )
Validity despite vacancies preserves advance ruling proceedings despite defects, with substitution to Board for Advance Rulings upon government notification. Proceedings and pronouncements of advance rulings are not invalid merely because of vacancies or defects in the constitution of the Authority, and, upon ... Summary
Validity despite vacancies preserves advance ruling proceedings despite defects, with substitution to Board for Advance Rulings upon government notification.
Proceedings and pronouncements of advance rulings are not invalid merely because of vacancies or defects in the constitution of the Authority, and, upon Central Government notification, references to the Authority shall be read as references to the Board for Advance Rulings.
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