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)
Power to remove difficulties enables government to issue orders modifying application of tax law to remove implementation obstacles. Section 298 empowers the Central Government to make orders, not inconsistent with the Income-tax Act, to remove difficulties in giving effect to the Act, including adaptations or modifications for the application of a repealed Act to specified assessments; amendments added a time-limited order-making power for difficulties arising from a specified amendment and require such orders to be laid before each House of Parliament.
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.
Power to remove difficulties enables government to issue orders modifying application of tax law to remove implementation obstacles.
Section 298 empowers the Central Government to make orders, not inconsistent with the Income-tax Act, to remove difficulties in giving effect to the Act, including adaptations or modifications for the application of a repealed Act to specified assessments; amendments added a time-limited order-making power for difficulties arising from a specified amendment and require such orders to be laid before each House of Parliament.
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