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 )
Income tax Officer jurisdiction: rules designate which officer performs tax functions when single or concurrent jurisdiction exists. Section 130A originally specified that the Income tax Officer competent to perform any function regarding an assessee is the sole officer where only one ... 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.
Income tax Officer jurisdiction: rules designate which officer performs tax functions when single or concurrent jurisdiction exists.
Section 130A originally specified that the Income tax Officer competent to perform any function regarding an assessee is the sole officer where only one has jurisdiction, and where two or more have concurrent jurisdiction the officer empowered by the Board or assigned by order of the Commissioner or Inspecting Assistant Commissioner performs the function; the provision was later amended and omitted.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
