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)
Commencement of chapter: government may notify distinct commencement dates by Gazette, permitting area-specific activation of provisions. The Chapter comes into force on dates appointed by the Central Government by notification in the Official Gazette, and the government may appoint different commencement dates for different territorial areas.
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.
Commencement of chapter: government may notify distinct commencement dates by Gazette, permitting area-specific activation of provisions.
The Chapter comes into force on dates appointed by the Central Government by notification in the Official Gazette, and the government may appoint different commencement dates for different territorial areas.
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