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)
Specified Articles List in Schedule Nine defines industries eligible for special tax schedule treatment and related amendments. Schedule Nine enumerates a specified list of industrial articles and goods afforded special treatment under the Income tax Act, naming metals, machinery, power equipment, vehicles, ships, aircraft, paper, textiles, chemicals, fertilisers, leather goods and related heavy industry products. The Schedule's operative scope has been modified by multiple legislative insertions, substitutions and omissions, and contains an explicit exclusion: pesticide formulations are not included unless prepared by the manufacturer of the base pesticide chemicals.
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.
Specified Articles List in Schedule Nine defines industries eligible for special tax schedule treatment and related amendments.
Schedule Nine enumerates a specified list of industrial articles and goods afforded special treatment under the Income tax Act, naming metals, machinery, power equipment, vehicles, ships, aircraft, paper, textiles, chemicals, fertilisers, leather goods and related heavy industry products. The Schedule's operative scope has been modified by multiple legislative insertions, substitutions and omissions, and contains an explicit exclusion: pesticide formulations are not included unless prepared by the manufacturer of the base pesticide chemicals.
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