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 remains a non exclusive tax recovery mechanism, not excluding other statutory recovery routes. Deduction at source is a non exclusive method of tax recovery: tax recovered by deduction under the Chapter is without prejudice to any other mode of ... 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.
Deduction at source remains a non exclusive tax recovery mechanism, not excluding other statutory recovery routes.
Deduction at source is a non exclusive method of tax recovery: tax recovered by deduction under the Chapter is without prejudice to any other mode of recovery, so withholding does not preclude other statutory recovery remedies; the provision notes editorial amendments substituting the term "recover" and updating the Chapter's scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.