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 )
Merger of charitable trusts excludes special tax chapter when objects align and the transferee is duly registered and compliant. Exclusion from Chapter XII-EB is provided where a registered or approved charitable trust or institution merges into another entity that has the same or ... Summary
Merger of charitable trusts excludes special tax chapter when objects align and the transferee is duly registered and compliant.
Exclusion from Chapter XII-EB is provided where a registered or approved charitable trust or institution merges into another entity that has the same or similar objects, the transferee holds the requisite registration or approval under the tax law, and the merger satisfies prescribed conditions.
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