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)
Vesting of property transfers tax-acquired immovable property to Central Government, enabling possession and enforcement against prior transferees. Once an acquisition order under section 269F is final, the competent authority may require surrender of possession of the immovable property and, if necessary, take possession using force or police assistance; upon surrender or taking of possession the property vests absolutely in the Central Government free from all encumbrances, though liability for such encumbrances remains enforceable against transferees by suit for damages. Final orders concerning specified rights in buildings operate by their own force to vest those rights in the Central Government and the authority may issue directions to effect compliance.
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.
Vesting of property transfers tax-acquired immovable property to Central Government, enabling possession and enforcement against prior transferees.
Once an acquisition order under section 269F is final, the competent authority may require surrender of possession of the immovable property and, if necessary, take possession using force or police assistance; upon surrender or taking of possession the property vests absolutely in the Central Government free from all encumbrances, though liability for such encumbrances remains enforceable against transferees by suit for damages. Final orders concerning specified rights in buildings operate by their own force to vest those rights in the Central Government and the authority may issue directions to effect compliance.
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