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 )
Crypto-asset reporting obligation requires prescribed entities to furnish transaction information and correct defects on notice. Prescribed reporting entities must submit statements of crypto-asset transactions to the prescribed income-tax authority in the specified form, manner and ... Summary
Crypto-asset reporting obligation requires prescribed entities to furnish transaction information and correct defects on notice.
Prescribed reporting entities must submit statements of crypto-asset transactions to the prescribed income-tax authority in the specified form, manner and time. Defective statements may be called for rectification and treated as inaccurate if not corrected; late filers may be served notice to furnish statements. Filers discovering inaccuracies must notify the authority and provide corrected information. The Central Government may prescribe registration, information maintenance requirements and due diligence for identifying crypto-asset users or owners.
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