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 to relative on natural love and affection exempts the Chapter when the transfer agreement expressly recites that intent. Section 269UO excludes the Chapter from applying to immovable property transfers made by a person to his relative on account of natural love and affection, where the agreement for transfer contains a recital to that effect.
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 to relative on natural love and affection exempts the Chapter when the transfer agreement expressly recites that intent.
Section 269UO excludes the Chapter from applying to immovable property transfers made by a person to his relative on account of natural love and affection, where the agreement for transfer contains a recital to that effect.
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