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 )
Claim for refund must be made by furnishing a return; limitation periods vary by assessment year affecting refund eligibility. Every claim for refund must be made by furnishing a return in accordance with section 139. Subsection (2) has been amended repeatedly; historical ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Claim for refund must be made by furnishing a return; limitation periods vary by assessment year affecting refund eligibility.
Every claim for refund must be made by furnishing a return in accordance with section 139. Subsection (2) has been amended repeatedly; historical formulations imposed graduated limitation periods measured from the last day of the relevant assessment year, including a specific one year limitation for claims in respect of fringe benefits assessable from the assessment year commencing 1 April 2006.
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