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)
Service of notice on disrupted Hindu family directs tax notices to the last manager or surviving adult members. After a recorded total partition of a Hindu family, tax notices for the family's income must be served on the last manager or, if deceased, on all adults who were members immediately before partition. If a firm or association is dissolved, tax notices for its income may be served on any person who was a partner (not a minor) or member immediately before dissolution.
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.
Service of notice on disrupted Hindu family directs tax notices to the last manager or surviving adult members.
After a recorded total partition of a Hindu family, tax notices for the family's income must be served on the last manager or, if deceased, on all adults who were members immediately before partition. If a firm or association is dissolved, tax notices for its income may be served on any person who was a partner (not a minor) or member immediately before dissolution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.