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 restricts eligibility for certain tax incentives by identifying excluded industries and products. Schedule 13 lists, by state, the specific articles and manufacturing activities that determine applicability of the referenced tax provisions, enumerating items such as tobacco, aerated beverages, pollution-causing paper products and a detailed set of industrial manufactures with associated excise and NIC classifications to guide classification and eligibility for special tax treatment.
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 restricts eligibility for certain tax incentives by identifying excluded industries and products.
Schedule 13 lists, by state, the specific articles and manufacturing activities that determine applicability of the referenced tax provisions, enumerating items such as tobacco, aerated beverages, pollution-causing paper products and a detailed set of industrial manufactures with associated excise and NIC classifications to guide classification and eligibility for special tax treatment.
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