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)
Tribunal service governance: post reform appointments are governed by Tribunals Reforms Act provisions. Qualifications, appointment, tenure, remuneration and other service conditions of the President, Vice President and Members of the Appellate Tribunal appointed after commencement of the Tribunals Reforms Act, 2021 are governed by Chapter II of that Act, while incumbents appointed before the commencement of the specified Finance Act provision remain governed by the Income tax Act and its 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.
Tribunal service governance: post reform appointments are governed by Tribunals Reforms Act provisions.
Qualifications, appointment, tenure, remuneration and other service conditions of the President, Vice President and Members of the Appellate Tribunal appointed after commencement of the Tribunals Reforms Act, 2021 are governed by Chapter II of that Act, while incumbents appointed before the commencement of the specified Finance Act provision remain governed by the Income tax Act and its rules.
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