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)
TDS on income in respect of units: payer must deduct tax at rate unless receipts below threshold or capital gains. Payers of income in respect of units (mutual fund units, units from the Administrator of the specified undertaking, or from a specified company) must deduct tax at source at the time of credit or payment, except where the aggregate income payable by the payer to the payee in the financial year does not exceed the statutory threshold or where the income is capital gains; credits to suspense or similarly named accounts are deemed credit to the payee.
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.
TDS on income in respect of units: payer must deduct tax at rate unless receipts below threshold or capital gains.
Payers of income in respect of units (mutual fund units, units from the Administrator of the specified undertaking, or from a specified company) must deduct tax at source at the time of credit or payment, except where the aggregate income payable by the payer to the payee in the financial year does not exceed the statutory threshold or where the income is capital gains; credits to suspense or similarly named accounts are deemed credit to the payee.
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