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)
Judicial proceeding classification of settlement proceedings renders them subject to penal provisions for false evidence and document tampering. Proceedings under the settlement chapter are classified as judicial proceedings, bringing settlement proceedings within the scope of penal provisions governing testimony and document-related offences and extending relevant penal consequences to participants and to material submitted in the settlement process.
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.
Judicial proceeding classification of settlement proceedings renders them subject to penal provisions for false evidence and document tampering.
Proceedings under the settlement chapter are classified as judicial proceedings, bringing settlement proceedings within the scope of penal provisions governing testimony and document-related offences and extending relevant penal consequences to participants and to material submitted in the settlement process.
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