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 )
Board for Advance Rulings provides advance rulings on tax matters through a board of senior tax officers. The provision establishes a Board for Advance Rulings to give advance rulings under the Income-tax Act; the Central Government may constitute one or more ... Summary
Board for Advance Rulings provides advance rulings on tax matters through a board of senior tax officers.
The provision establishes a Board for Advance Rulings to give advance rulings under the Income-tax Act; the Central Government may constitute one or more Boards by notification and appoint the commencement date; each Board shall consist of two members, each an officer not below the rank of Chief Commissioner, nominated by the Board.
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