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)
Offence for improper repayment of deposit: criminal sanction and fine were provided historically; provision has since been omitted. Section 276E previously established an offence for repayment of deposits contrary to section 269T, attracting imprisonment and a fine equal to the deposit; the clause was inserted in 1981 and later amended and ultimately omitted, so the specific penal provision has been removed from the Income-tax Act.
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.
Offence for improper repayment of deposit: criminal sanction and fine were provided historically; provision has since been omitted.
Section 276E previously established an offence for repayment of deposits contrary to section 269T, attracting imprisonment and a fine equal to the deposit; the clause was inserted in 1981 and later amended and ultimately omitted, so the specific penal provision has been removed from the Income-tax Act.
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