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)
Powers of competent authority extend to Principal Commissioner and Commissioner powers under section 131 to enforce the Chapter. The competent authority is vested, for purposes of the Chapter addressing acquisition of immovable property to counteract tax evasion, with the full suite of powers exercisable by a Principal Commissioner or a Commissioner under section 131 of the Income tax Act, thereby enabling use of the same investigatory and enforcement powers to implement the Chapter's measures.
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.
Powers of competent authority extend to Principal Commissioner and Commissioner powers under section 131 to enforce the Chapter.
The competent authority is vested, for purposes of the Chapter addressing acquisition of immovable property to counteract tax evasion, with the full suite of powers exercisable by a Principal Commissioner or a Commissioner under section 131 of the Income tax Act, thereby enabling use of the same investigatory and enforcement powers to implement the Chapter's measures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
