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 )
Authority procedural power may be suspended by government notification altering the section's applicability under the advance rulings framework. Section 245V vests the Authority under the Advance Rulings chapter with power to regulate its own procedure in matters arising from exercise of its ... 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.
Authority procedural power may be suspended by government notification altering the section's applicability under the advance rulings framework.
Section 245V vests the Authority under the Advance Rulings chapter with power to regulate its own procedure in matters arising from exercise of its powers, subject to the Chapter's provisions, and contains a proviso allowing the Central Government to notify a date on or after which the section shall not apply.
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