Definitions in Taxation and Investment Regime clarify term meanings and cross reference the Finance and Income tax Acts. Definitions specify that the Act denotes the Finance Act, 2016, Form denotes any appended form, and any terms not defined in these Rules take their meanings from the Finance Act, the Income tax Act, 1961, or rules made thereunder.
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.
Definitions in Taxation and Investment Regime clarify term meanings and cross reference the Finance and Income tax Acts.
Definitions specify that the Act denotes the Finance Act, 2016, Form denotes any appended form, and any terms not defined in these Rules take their meanings from the Finance Act, the Income tax Act, 1961, or rules made thereunder.
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