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 )
List of Articles and Things defines specified industrial goods eligible under Schedule 5 for income tax provisions and related exemptions. List of Articles and Things in the Fifth Schedule to the Income tax Act enumerates specified industrial goods-including metals and ores, petrochemicals, ... Summary
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List of Articles and Things defines specified industrial goods eligible under Schedule 5 for income tax provisions and related exemptions.
List of Articles and Things in the Fifth Schedule to the Income tax Act enumerates specified industrial goods-including metals and ores, petrochemicals, industrial and specialised machinery, power generation equipment, transport vehicles, machine and precision tools, electronic equipment, fertilisers, pesticides, paper and selected processed agricultural products-and component parts that are essential, specially shaped or finished and ready for fitment; the Schedule also records amendment history and cross references to related statutory provisions.
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