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 )
Acquisition of immovable property to counteract tax evasion: notice triggers initiation, service and publication requirements for affected parties. Acquisition of immovable property to counteract tax evasion is commenced by the competent authority via a preliminary notice published in the Official ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Acquisition of immovable property to counteract tax evasion: notice triggers initiation, service and publication requirements for affected parties.
Acquisition of immovable property to counteract tax evasion is commenced by the competent authority via a preliminary notice published in the Official Gazette and served on the transferor, transferee, occupant and known interested persons; local conspicuous publication and prescribed local notice are required. Proceedings must be initiated within the statutory time-limit from registration of the transfer, but a later competent authority may initiate within the prescribed period or a further short period after a jurisdictional determination, and any period of court injunction preventing initiation is excluded from the computation.
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