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)
Deemed ownership rules specify who counts as owner for house-property income, covering transfers, allotments, possession, and certain rights. Section 27 deems certain persons to be the owner of house property for income-from-house-property purposes: a transferor who transfers without adequate consideration to spouse (except transfers connected with living apart) or to an unmarried minor child; the holder of an impartible estate; an allottee or lessee under a house building scheme; a person in possession under part performance of a contract; and a person acquiring rights by specified transactions (excluding short-term leases). Taxes by a local authority include service taxes.
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.
Deemed ownership rules specify who counts as owner for house-property income, covering transfers, allotments, possession, and certain rights.
Section 27 deems certain persons to be the owner of house property for income-from-house-property purposes: a transferor who transfers without adequate consideration to spouse (except transfers connected with living apart) or to an unmarried minor child; the holder of an impartible estate; an allottee or lessee under a house building scheme; a person in possession under part performance of a contract; and a person acquiring rights by specified transactions (excluding short-term leases). Taxes by a local authority include service taxes.
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