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)
Applicability of Chapter XII-H ends, removing its procedural framework for fringe benefits taxation from the specified assessment year onward. Section 115WM provides that Chapter XII-H shall not apply in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year, thereby withdrawing the chapter's application to the procedure for filing returns, assessment and payment of tax in respect of fringe benefits for those assessment years.
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.
Applicability of Chapter XII-H ends, removing its procedural framework for fringe benefits taxation from the specified assessment year onward.
Section 115WM provides that Chapter XII-H shall not apply in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year, thereby withdrawing the chapter's application to the procedure for filing returns, assessment and payment of tax in respect of fringe benefits for those assessment years.
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