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 )
Definition of chartered accountant clarifies membership as the determinative criterion for professional status under the Act. The provision establishes that a chartered accountant is a person who is a member of the Institute, with such membership serving as the determinative ... Summary
Definition of chartered accountant clarifies membership as the determinative criterion for professional status under the Act.
The provision establishes that a chartered accountant is a person who is a member of the Institute, with such membership serving as the determinative criterion for use of the title and for applicability of allied statutory references under the Chartered Accountants Act, 1949.
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