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          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.

          <h1>Tax on distributed income from share buy-backs requires companies to pay additional tax treated as final.</h1> A domestic company undertaking a buy-back of its own shares must pay additional tax on the distributed income arising on that buy-back; this tax is payable by the company and principal officer within fourteen days of payment, is treated as the final tax in respect of that distributed income, and no deduction or credit is permitted to the company or shareholder in respect of that income or tax.

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