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)
List of Articles and Things defines specified industrial goods eligible under Schedule 5 for income tax provisions and related exemptions. List of Articles and Things in the Fifth Schedule to the Income tax Act enumerates specified industrial goods-including metals and ores, petrochemicals, industrial and specialised machinery, power generation equipment, transport vehicles, machine and precision tools, electronic equipment, fertilisers, pesticides, paper and selected processed agricultural products-and component parts that are essential, specially shaped or finished and ready for fitment; the Schedule also records amendment history and cross references to related statutory provisions.
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.
List of Articles and Things defines specified industrial goods eligible under Schedule 5 for income tax provisions and related exemptions.
List of Articles and Things in the Fifth Schedule to the Income tax Act enumerates specified industrial goods-including metals and ores, petrochemicals, industrial and specialised machinery, power generation equipment, transport vehicles, machine and precision tools, electronic equipment, fertilisers, pesticides, paper and selected processed agricultural products-and component parts that are essential, specially shaped or finished and ready for fitment; the Schedule also records amendment history and cross references to related statutory provisions.
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