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)
Full tax deduction for producer companies on profits from eligible agricultural business, subject to turnover and other deductions. Section 80PA allows a deduction in computing total income for a Producer Company with turnover below the statutory ceiling for profits and gains attributable to specified eligible business activities, including marketing of members' agricultural produce, supply of agricultural inputs to members, and processing of members' produce; the deduction is to be allowed in accordance with the section and after accounting for any other Chapter deductions.
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.
Full tax deduction for producer companies on profits from eligible agricultural business, subject to turnover and other deductions.
Section 80PA allows a deduction in computing total income for a Producer Company with turnover below the statutory ceiling for profits and gains attributable to specified eligible business activities, including marketing of members' agricultural produce, supply of agricultural inputs to members, and processing of members' produce; the deduction is to be allowed in accordance with the section and after accounting for any other Chapter deductions.
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