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)
Application of other provisions: other provisions apply to assessments under this Chapter, subject to chapter exceptions. All other provisions of this Act shall apply to assessments made under this Chapter, save as otherwise provided within the Chapter; Chapter-specific exceptions govern where expressly stated.
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.
Application of other provisions: other provisions apply to assessments under this Chapter, subject to chapter exceptions.
All other provisions of this Act shall apply to assessments made under this Chapter, save as otherwise provided within the Chapter; Chapter-specific exceptions govern where expressly stated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.