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 effect of orders enables a scheme to implement income-tax orders by eliminating direct taxpayer interface and using team-based execution. Faceless effect of orders empowers the Central Government to notify a scheme to give effect to specified income-tax orders by eliminating the interface between income-tax authorities and assessees to the extent technologically feasible, optimising resource use through economies of scale and functional specialisation, and instituting team-based execution with dynamic jurisdiction; the Government may also notify that Act provisions shall not apply or apply with specified exceptions, modifications or adaptations, and each notification must be laid before 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 effect of orders enables a scheme to implement income-tax orders by eliminating direct taxpayer interface and using team-based execution.
Faceless effect of orders empowers the Central Government to notify a scheme to give effect to specified income-tax orders by eliminating the interface between income-tax authorities and assessees to the extent technologically feasible, optimising resource use through economies of scale and functional specialisation, and instituting team-based execution with dynamic jurisdiction; the Government may also notify that Act provisions shall not apply or apply with specified exceptions, modifications or adaptations, and each notification must be laid before Parliament.
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