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)
Recovery of settlement sums enforceable by the assessing officer, with penalties recoverable under statutory recovery provisions. Any sum specified in an order of settlement may, subject to conditions specified in the order, be recovered and any penalty for default in payment may be imposed and recovered in accordance with Chapter XVII by the assessing officer having jurisdiction over the applicant for settlement.
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.
Recovery of settlement sums enforceable by the assessing officer, with penalties recoverable under statutory recovery provisions.
Any sum specified in an order of settlement may, subject to conditions specified in the order, be recovered and any penalty for default in payment may be imposed and recovered in accordance with Chapter XVII by the assessing officer having jurisdiction over the applicant for settlement.
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