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)
Annuity deposits requirement removed; the statutory annuity-deposit scheme ceased operation and the chapter was omitted. Chapter XXII-A of the Income-tax Act established a statutory scheme for annuity deposits, was discontinued by legislative amendment so the scheme ceased operation, and was later formally omitted from the statute book by a Finance 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.
Annuity deposits requirement removed; the statutory annuity-deposit scheme ceased operation and the chapter was omitted.
Chapter XXII-A of the Income-tax Act established a statutory scheme for annuity deposits, was discontinued by legislative amendment so the scheme ceased operation, and was later formally omitted from the statute book by a Finance Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.