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 )
Deduction at source on compulsory acquisition compensation suspended after omission; prior rule required withholding on such payments. Section 194L addressed deduction at source on compensation for compulsory acquisition of capital assets but has been omitted; formerly it required the ... Summary
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Deduction at source on compulsory acquisition compensation suspended after omission; prior rule required withholding on such payments.
Section 194L addressed deduction at source on compensation for compulsory acquisition of capital assets but has been omitted; formerly it required the payer to deduct tax at source from such payments, subject to a monetary threshold and a proviso modifying applicability from a later specified date.
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