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)
Bar on initiation of proceedings where a taxpayer files a statutory statement, unless authority reasonably believes it is untrue. Section 115N was omitted; it formerly imposed a bar on initiation of proceedings under other Chapters where a taxpayer had submitted a statutory statement, subject to an exception permitting action if the Deputy Commissioner, on evidence in his possession, had reason to believe the statement was untrue.
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.
Bar on initiation of proceedings where a taxpayer files a statutory statement, unless authority reasonably believes it is untrue.
Section 115N was omitted; it formerly imposed a bar on initiation of proceedings under other Chapters where a taxpayer had submitted a statutory statement, subject to an exception permitting action if the Deputy Commissioner, on evidence in his possession, had reason to believe the statement was untrue.
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