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)
Immunity from prosecution: conditional grant for full disclosure and cooperation, subject to withdrawal for concealment or non compliance. The Settlement Commission may grant immunity from prosecution and, wholly or partly, from penalty where an applicant has cooperated and made a full and true disclosure, subject to conditions; immunity is barred if prosecution begun before application, may be withdrawn for non payment or non compliance, and may be rescinded for concealment or false evidence, with the Interim Board now exercising these powers.
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.
Immunity from prosecution: conditional grant for full disclosure and cooperation, subject to withdrawal for concealment or non compliance.
The Settlement Commission may grant immunity from prosecution and, wholly or partly, from penalty where an applicant has cooperated and made a full and true disclosure, subject to conditions; immunity is barred if prosecution begun before application, may be withdrawn for non payment or non compliance, and may be rescinded for concealment or false evidence, with the Interim Board now exercising these powers.
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