Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Presumptive taxation: amendment ties section 211 treatment to assessees who declare profits under presumptive schemes. The amendment replaces the prior reference to an 'eligible assessee in respect of an eligible business' in section 211 with an explicit requirement that the assessee must declare profits and gains in accordance with the declaration mechanism of the presumptive taxation provisions applicable to small taxpayers.
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.
Presumptive taxation: amendment ties section 211 treatment to assessees who declare profits under presumptive schemes.
The amendment replaces the prior reference to an "eligible assessee in respect of an eligible business" in section 211 with an explicit requirement that the assessee must declare profits and gains in accordance with the declaration mechanism of the presumptive taxation provisions applicable to small taxpayers.
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