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 )
Statutory definitions determine tax law application across excise and income statutes in statutory interpretation practice. Defines the core terms that determine cross-application of excise and income tax statutes, emphasizing that statutory language-including references to ... Summary
Statutory definitions determine tax law application across excise and income statutes in statutory interpretation practice.
Defines the core terms that determine cross-application of excise and income tax statutes, emphasizing that statutory language-including references to statutes, statutory provisions, rules, regulations and enactments-controls interpretation under the allied taxation framework and governs the operative scope of provisions drawn from the Central Excise Act and the Income-tax Act.
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