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)
Application of Other Provisions: Income-tax Act provisions apply to persons covered by this Chapter unless this Chapter provides otherwise. Section 115JE provides a default rule that all other provisions of the Income-tax Act apply to persons referred to in this Chapter, except where the Chapter expressly provides otherwise; it operates as a savings/incorporation clause ensuring continuity of the general statutory scheme for those persons unless specific Chapter provisions displace or modify particular provisions.
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.
Application of Other Provisions: Income-tax Act provisions apply to persons covered by this Chapter unless this Chapter provides otherwise.
Section 115JE provides a default rule that all other provisions of the Income-tax Act apply to persons referred to in this Chapter, except where the Chapter expressly provides otherwise; it operates as a savings/incorporation clause ensuring continuity of the general statutory scheme for those persons unless specific Chapter provisions displace or modify particular provisions.
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