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)
Authorised representative attendance permitted before authorities; registered valuer allowed for immovable property valuation in tax proceedings. Persons entitled or required to attend before a competent authority or the Appellate Tribunal under this Chapter may attend by an authorised representative, except where personal attendance for examination on oath is required. A registered valuer may attend for matters relating to valuation of immovable property and the estimation of any reduction or increase in compensation payable on acquisition under the Chapter. The section relies on statutory definitions for 'authorised representative' and 'registered valuer.'
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.
Authorised representative attendance permitted before authorities; registered valuer allowed for immovable property valuation in tax proceedings.
Persons entitled or required to attend before a competent authority or the Appellate Tribunal under this Chapter may attend by an authorised representative, except where personal attendance for examination on oath is required. A registered valuer may attend for matters relating to valuation of immovable property and the estimation of any reduction or increase in compensation payable on acquisition under the Chapter. The section relies on statutory definitions for "authorised representative" and "registered valuer."
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