Mandatory returns by prescribed authority require submission to the central government in prescribed form and time for regulatory oversight. A statutory obligation requires the prescribed authority to furnish returns and statements to the Central Government in the time, form and manner that regulations prescribe, creating a mandatory reporting duty and delegating specification of procedural details to subordinate rules.
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.
Mandatory returns by prescribed authority require submission to the central government in prescribed form and time for regulatory oversight.
A statutory obligation requires the prescribed authority to furnish returns and statements to the Central Government in the time, form and manner that regulations prescribe, creating a mandatory reporting duty and delegating specification of procedural details to subordinate rules.
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