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)
Acquisition of immovable property to counteract tax evasion: notice triggers initiation, service and publication requirements for affected parties. Acquisition of immovable property to counteract tax evasion is commenced by the competent authority via a preliminary notice published in the Official Gazette and served on the transferor, transferee, occupant and known interested persons; local conspicuous publication and prescribed local notice are required. Proceedings must be initiated within the statutory time-limit from registration of the transfer, but a later competent authority may initiate within the prescribed period or a further short period after a jurisdictional determination, and any period of court injunction preventing initiation is excluded from the computation.
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.
Acquisition of immovable property to counteract tax evasion: notice triggers initiation, service and publication requirements for affected parties.
Acquisition of immovable property to counteract tax evasion is commenced by the competent authority via a preliminary notice published in the Official Gazette and served on the transferor, transferee, occupant and known interested persons; local conspicuous publication and prescribed local notice are required. Proceedings must be initiated within the statutory time-limit from registration of the transfer, but a later competent authority may initiate within the prescribed period or a further short period after a jurisdictional determination, and any period of court injunction preventing initiation is excluded from the computation.
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