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)
Transfer restrictions on immovable property require pre contract agreement and statutory statement filing to enable lawful conveyance. Transfers of immovable property in prescribed areas and above a prescribed value require an agreement entered into at least four months before the intended date; that agreement must be reduced to a written statement in the prescribed form with prescribed particulars and verification, and furnished to the appropriate authority. If the statement is defective, the authority may allow fifteen days or a further discretionary period for rectification; failure to remedy the defect renders the statement deemed never furnished.
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.
Transfer restrictions on immovable property require pre contract agreement and statutory statement filing to enable lawful conveyance.
Transfers of immovable property in prescribed areas and above a prescribed value require an agreement entered into at least four months before the intended date; that agreement must be reduced to a written statement in the prescribed form with prescribed particulars and verification, and furnished to the appropriate authority. If the statement is defective, the authority may allow fifteen days or a further discretionary period for rectification; failure to remedy the defect renders the statement deemed never furnished.
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