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)
Vesting of property: Central Government acquires immovable property on authority order; possession must be surrendered or taken. Where the appropriate authority orders vesting of specified immovable property, the property vests in the Central Government under the transfer agreement and may be declared free of encumbrances purposely inserted to defeat the Chapter; the person in possession must surrender possession to the authority or its authorised representative, failing which the authority may take possession using necessary force and may requisition police assistance, while liabilities for encumbrances remain enforceable against the transferor or other persons.
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.
Vesting of property: Central Government acquires immovable property on authority order; possession must be surrendered or taken.
Where the appropriate authority orders vesting of specified immovable property, the property vests in the Central Government under the transfer agreement and may be declared free of encumbrances purposely inserted to defeat the Chapter; the person in possession must surrender possession to the authority or its authorised representative, failing which the authority may take possession using necessary force and may requisition police assistance, while liabilities for encumbrances remain enforceable against the transferor or other persons.
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