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)
Qualifying articles under sections 80B(7) and 80-I define manufacturing items eligible for tax benefits. The Sixth Schedule to the Income-tax Act lists qualifying articles-including metals, minerals, industrial machinery, boilers, electrical equipment, tractors, fertilisers, pesticides, paper and electronic equipment-and defines component parts eligible when specially shaped, finished and ready for fitment, thereby delineating the scope of items subject to the referenced tax 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.
Qualifying articles under sections 80B(7) and 80-I define manufacturing items eligible for tax benefits.
The Sixth Schedule to the Income-tax Act lists qualifying articles-including metals, minerals, industrial machinery, boilers, electrical equipment, tractors, fertilisers, pesticides, paper and electronic equipment-and defines component parts eligible when specially shaped, finished and ready for fitment, thereby delineating the scope of items subject to the referenced tax provisions.
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