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)
Minerals classification defines taxable mineral categories under Schedule Seven, with associated groups enumerated to guide income tax treatment. Schedule Seven of the Income tax Act specifies minerals in two parts: Part A enumerates individual mineral commodities treated as specified minerals for tax purposes, while Part B lists groups of associated minerals to be treated collectively for classification and administrative application; the schedule was inserted by the Taxation Laws (Amendment) Act, 1970.
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.
Minerals classification defines taxable mineral categories under Schedule Seven, with associated groups enumerated to guide income tax treatment.
Schedule Seven of the Income tax Act specifies minerals in two parts: Part A enumerates individual mineral commodities treated as specified minerals for tax purposes, while Part B lists groups of associated minerals to be treated collectively for classification and administrative application; the schedule was inserted by the Taxation Laws (Amendment) Act, 1970.
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