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)
Return filing exemption for persons submitting prescribed statements was removed, eliminating a specific filing relief. Section 115L has been omitted; formerly it exempted persons who submitted a prescribed statement under the companion provision from the obligation to furnish an income-tax return, subject to conditions in another related provision. The clause was introduced by a finance act amendment and subsequently repealed, removing that specific return-filing exemption.
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.
Return filing exemption for persons submitting prescribed statements was removed, eliminating a specific filing relief.
Section 115L has been omitted; formerly it exempted persons who submitted a prescribed statement under the companion provision from the obligation to furnish an income-tax return, subject to conditions in another related provision. The clause was introduced by a finance act amendment and subsequently repealed, removing that specific return-filing exemption.
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