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)
Power to dispense with documents allows Board to exempt classes from furnishing documents with returns, subject to production on demand. The Board may, by rule, specify classes of persons who need not furnish documents, statements, receipts, certificates, audit reports or other materials with the return, provided such documents are produced on demand before the Assessing Officer; earlier rules under the former proviso are deemed to have been made under this section.
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.
Power to dispense with documents allows Board to exempt classes from furnishing documents with returns, subject to production on demand.
The Board may, by rule, specify classes of persons who need not furnish documents, statements, receipts, certificates, audit reports or other materials with the return, provided such documents are produced on demand before the Assessing Officer; earlier rules under the former proviso are deemed to have been made under this section.
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