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)
Period of limitation for orders under section 104 removed; earlier time limits and Board-application exception are recorded. Section 106 has been omitted; it previously prescribed the period of limitation for making orders under section 104 and contained a proviso preserving an exception where a company applied to the Board under the relevant procedure. Successive Finance Act amendments modified the limitation periods before the provision was ultimately omitted.
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.
Period of limitation for orders under section 104 removed; earlier time limits and Board-application exception are recorded.
Section 106 has been omitted; it previously prescribed the period of limitation for making orders under section 104 and contained a proviso preserving an exception where a company applied to the Board under the relevant procedure. Successive Finance Act amendments modified the limitation periods before the provision was ultimately omitted.
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