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Tax credit certificates incentivized shifting industrial undertakings from urban areas; provision subsequently repealed by legislation Section 280ZA provided tax credit certificates as a tax incentive mechanism for shifting industrial undertakings from urban areas, established eligibility and issuance linkages to relocation activity, and was later omitted by legislative amendment, removing that mechanism 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.
Tax credit certificates incentivized shifting industrial undertakings from urban areas; provision subsequently repealed by legislation
Section 280ZA provided tax credit certificates as a tax incentive mechanism for shifting industrial undertakings from urban areas, established eligibility and issuance linkages to relocation activity, and was later omitted by legislative amendment, removing that mechanism from the Income tax Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.