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 for exports provision omitted, removing the statutory export-linked tax credit mechanism. Tax credit certificates in relation to exports were governed by section 280ZC of the Income-tax Act, 1961; that provision established the statutory mechanism for issuing export-linked tax credit certificates but has been omitted and is no longer operative, with a recorded history of prior amendments before 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 for exports provision omitted, removing the statutory export-linked tax credit mechanism.
Tax credit certificates in relation to exports were governed by section 280ZC of the Income-tax Act, 1961; that provision established the statutory mechanism for issuing export-linked tax credit certificates but has been omitted and is no longer operative, with a recorded history of prior amendments before its removal.
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