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)
Notice requirement for benami property: civil suits barred unless prescribed notice is given to the Commissioner. Claimants alleging to be real owners of benami property were required to give prescribed notice with prescribed particulars to the Commissioner as a precondition to instituting suit; the Commissioner was empowered, on application and payment of fees, to issue certified copies of such notices for use in litigation. The section included exceptions for low value suits tried by courts of small causes and contained deemed compliance provisions for certain prior acquisitions, and was later repealed by subsequent legislation.
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.
Notice requirement for benami property: civil suits barred unless prescribed notice is given to the Commissioner.
Claimants alleging to be real owners of benami property were required to give prescribed notice with prescribed particulars to the Commissioner as a precondition to instituting suit; the Commissioner was empowered, on application and payment of fees, to issue certified copies of such notices for use in litigation. The section included exceptions for low value suits tried by courts of small causes and contained deemed compliance provisions for certain prior acquisitions, and was later repealed by subsequent legislation.
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