Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure 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-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Electoral trust contributions: excluded from income if stipulated distribution to political parties and compliance with government rules. Voluntary contributions to an electoral trust are excluded from its total income if the trust distributes a specified large proportion of aggregate donations received during the previous year together with any surplus carried forward from earlier years, and if the trust functions in accordance with rules made by the Central Government.
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.
Provisions expressly mentioned in the judgment/order text.
Electoral trust contributions: excluded from income if stipulated distribution to political parties and compliance with government rules.
Voluntary contributions to an electoral trust are excluded from its total income if the trust distributes a specified large proportion of aggregate donations received during the previous year together with any surplus carried forward from earlier years, and if the trust functions in accordance with rules made by the Central Government.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.