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)
Faceless collection of information enables central government to notify schemes altering application of Act provisions and process information remotely. Central Government may notify a scheme for calling, collecting and processing information under specified income-tax provisions to enable faceless interactions, resource optimisation, functional specialisation and team-based dynamic jurisdiction. For implementation, the Government may direct that any provision of the Act not apply or apply with specified exceptions, modifications or adaptations, and every notification issued must be laid before each House of Parliament.
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.
Faceless collection of information enables central government to notify schemes altering application of Act provisions and process information remotely.
Central Government may notify a scheme for calling, collecting and processing information under specified income-tax provisions to enable faceless interactions, resource optimisation, functional specialisation and team-based dynamic jurisdiction. For implementation, the Government may direct that any provision of the Act not apply or apply with specified exceptions, modifications or adaptations, and every notification issued must be laid before each House of Parliament.
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