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)
Deduction for conservation payments allowed when paid to approved bodies, subject to approval duration and exclusivity. Deduction is available for payments to approved associations, institutions, or notified afforestation funds for conservation or afforestation programmes incurred on or before the specified cut off date; recipient approval by the prescribed authority is required and may not exceed three years, and the deduction is exclusive of any other claim under the Act.
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.
Deduction for conservation payments allowed when paid to approved bodies, subject to approval duration and exclusivity.
Deduction is available for payments to approved associations, institutions, or notified afforestation funds for conservation or afforestation programmes incurred on or before the specified cut off date; recipient approval by the prescribed authority is required and may not exceed three years, and the deduction is exclusive of any other claim under the Act.
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