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 )
Application of Other Provisions: Income-tax Act provisions apply to persons covered by this Chapter unless this Chapter provides otherwise. Section 115JE provides a default rule that all other provisions of the Income-tax Act apply to persons referred to in this Chapter, except where the ... Summary
Application of Other Provisions: Income-tax Act provisions apply to persons covered by this Chapter unless this Chapter provides otherwise.
Section 115JE provides a default rule that all other provisions of the Income-tax Act apply to persons referred to in this Chapter, except where the Chapter expressly provides otherwise; it operates as a savings/incorporation clause ensuring continuity of the general statutory scheme for those persons unless specific Chapter provisions displace or modify particular provisions.
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