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)
Tax credit certificates provision for equity shareholders removed from statute; provision amended earlier and subsequently omitted. The provision authorising tax credit certificates to certain equity shareholders under the Income-tax Act, 1961 has been omitted from the statute following subsequent Finance Act amendments; earlier legislative amendments had modified the provision prior to its removal.
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.
Tax credit certificates provision for equity shareholders removed from statute; provision amended earlier and subsequently omitted.
The provision authorising tax credit certificates to certain equity shareholders under the Income-tax Act, 1961 has been omitted from the statute following subsequent Finance Act amendments; earlier legislative amendments had modified the provision prior to its removal.
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