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)
Board for Advance Rulings provides advance rulings on tax matters through a board of senior tax officers. The provision establishes a Board for Advance Rulings to give advance rulings under the Income-tax Act; the Central Government may constitute one or more Boards by notification and appoint the commencement date; each Board shall consist of two members, each an officer not below the rank of Chief Commissioner, nominated by the Board.
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.
Board for Advance Rulings provides advance rulings on tax matters through a board of senior tax officers.
The provision establishes a Board for Advance Rulings to give advance rulings under the Income-tax Act; the Central Government may constitute one or more Boards by notification and appoint the commencement date; each Board shall consist of two members, each an officer not below the rank of Chief Commissioner, nominated by the Board.
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