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)
Relief from taxation in retirement benefit accounts: income from notified-country accounts taxed in prescribed year and manner. Relief applies where a resident in India holds a retirement benefit account in a government notified foreign country and the income of that account is not taxed on an accrual basis by that country but is taxed there on withdrawal or redemption; such income shall be taxed in India in the year and manner as prescribed, with definitions for notified country, specified account, and specified person.
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.
Relief from taxation in retirement benefit accounts: income from notified-country accounts taxed in prescribed year and manner.
Relief applies where a resident in India holds a retirement benefit account in a government notified foreign country and the income of that account is not taxed on an accrual basis by that country but is taxed there on withdrawal or redemption; such income shall be taxed in India in the year and manner as prescribed, with definitions for notified country, specified account, and specified person.
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