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)
Accountant's report requirement: obtain and furnish a signed prescribed-form report for international or specified domestic transactions by the specified date. Every person entering into an international transaction or specified domestic transaction must obtain and furnish an accountant's report in the prescribed form, duly signed and verified by the accountant, and setting forth prescribed particulars, on or before the specified date.
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.
Accountant's report requirement: obtain and furnish a signed prescribed-form report for international or specified domestic transactions by the specified date.
Every person entering into an international transaction or specified domestic transaction must obtain and furnish an accountant's report in the prescribed form, duly signed and verified by the accountant, and setting forth prescribed particulars, on or before the specified date.
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