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)
Control of income-tax authorities: Board may notify subordinate relationships among income-tax authorities, altering supervisory hierarchy. The statute empowers the Board to issue notifications declaring specified income-tax authorities to be subordinate to other specified authorities, thereby authorising the Board to set administrative reporting lines and supervisory control among income-tax officials.
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.
Control of income-tax authorities: Board may notify subordinate relationships among income-tax authorities, altering supervisory hierarchy.
The statute empowers the Board to issue notifications declaring specified income-tax authorities to be subordinate to other specified authorities, thereby authorising the Board to set administrative reporting lines and supervisory control among income-tax officials.
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