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)
Compensation for acquired immovable property requires tender or court deposit, with statutory interest for delayed payment. Compensation for acquisition of immovable property must be tendered to entitled persons when the property vests in the Central Government; if apportionment or entitlement is disputed or there is no competent recipient, the Government shall deposit the compensation in court and refer the dispute for the court's decision. Failure to tender or deposit within the statutory period results in liability for statutory simple interest on the delayed amount, and the court may invest deposited sums and direct accumulation and payment of proceeds to approximate the benefit of the original property.
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.
Compensation for acquired immovable property requires tender or court deposit, with statutory interest for delayed payment.
Compensation for acquisition of immovable property must be tendered to entitled persons when the property vests in the Central Government; if apportionment or entitlement is disputed or there is no competent recipient, the Government shall deposit the compensation in court and refer the dispute for the court's decision. Failure to tender or deposit within the statutory period results in liability for statutory simple interest on the delayed amount, and the court may invest deposited sums and direct accumulation and payment of proceeds to approximate the benefit of the original property.
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