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          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.

          <h1>Tax on distributed income now applies to buybacks of listed shares, extending corporate buy-back tax liability under section 115QA.</h1> Amendment expands section 115QA to make a domestic company liable to pay additional income-tax on distributed income arising from buy-backs of shares listed on a recognised stock exchange as well as unlisted shares, preserving the existing tax charge mechanism and rate; the amendment takes effect from 5th July, 2019.

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