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)
Deduction for subscription to long-term infrastructure bonds available to individuals and HUFs under Section 80CCF. Deduction permits an individual or a Hindu undivided family to deduct from total income amounts paid or deposited as subscription to long-term infrastructure bonds notified by the Central Government, subject to the statutory ceiling and limited to payments made during the relevant previous year.
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.
Deduction for subscription to long-term infrastructure bonds available to individuals and HUFs under Section 80CCF.
Deduction permits an individual or a Hindu undivided family to deduct from total income amounts paid or deposited as subscription to long-term infrastructure bonds notified by the Central Government, subject to the statutory ceiling and limited to payments made during the relevant previous year.
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