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 )
Attachment exemptions protect specified personal effects, wages, provident funds and disallow waivers of those protections. Section 2(11) defines legal representative as the person representing a deceased's estate, including intermeddlers and successors in representative suits. ... Summary
Attachment exemptions protect specified personal effects, wages, provident funds and disallow waivers of those protections.
Section 2(11) defines legal representative as the person representing a deceased's estate, including intermeddlers and successors in representative suits. Section 60 lists property liable to attachment and specifies a broad schedule of exemptions - including personal effects, tools and agricultural implements, occupied houses of certain classes, books of account, rights to sue for damages, personal service rights, specified pensions and wages, protected portions of salary, provident fund and public provident fund deposits, life insurance proceeds, tenant interests in rent-controlled residences, notified exempt allowances, expectancies of succession, rights to future maintenance and other allowances declared exempt - clarifies definitions and protects exempt moneys whether payable or not, and declares waiver agreements of exemptions void.
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