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)
Parliamentary scrutiny of delegated legislation: rules and specified notifications must be laid for review and may be modified or annulled. Central Government rules made under the Act and specified notifications must be laid before each House of Parliament for a defined laying period to permit parliamentary scrutiny. If both Houses agree within the laying period and the immediately following session to modify or disallow a rule or notification, the instrument will thereafter operate only in the modified form or be without effect, without prejudice to the validity of prior actions under it.
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.
Parliamentary scrutiny of delegated legislation: rules and specified notifications must be laid for review and may be modified or annulled.
Central Government rules made under the Act and specified notifications must be laid before each House of Parliament for a defined laying period to permit parliamentary scrutiny. If both Houses agree within the laying period and the immediately following session to modify or disallow a rule or notification, the instrument will thereafter operate only in the modified form or be without effect, without prejudice to the validity of prior actions under it.
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