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 )
Liability of State Governments to pay income tax on interest from tax-free securities under a capped rate notified. Liability of State Governments to pay income-tax on interest on securities issued by them described as tax-free, subject to a ceiling that the applicable ... 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.
Liability of State Governments to pay income tax on interest from tax-free securities under a capped rate notified.
Liability of State Governments to pay income-tax on interest on securities issued by them described as tax-free, subject to a ceiling that the applicable tax rate shall not exceed a notified cap, with the provision having been inserted by amendment and subsequently omitted in later legislation.
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