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)
Jurisdiction of Inspecting Assistant Commissioners: Commissioner directs allocation of areas and enables concurrent jurisdiction with ordered work distribution. Jurisdiction of Inspecting Assistant Commissioners concerns the allocation and scope of functions among subordinate tax officers under the direction of the Commissioner, who may specify areas, persons, incomes or cases for their work; where assignments overlap, officers may exercise concurrent jurisdiction and must act per the Commissioner's written orders for distribution and allocation of work.
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.
Jurisdiction of Inspecting Assistant Commissioners: Commissioner directs allocation of areas and enables concurrent jurisdiction with ordered work distribution.
Jurisdiction of Inspecting Assistant Commissioners concerns the allocation and scope of functions among subordinate tax officers under the direction of the Commissioner, who may specify areas, persons, incomes or cases for their work; where assignments overlap, officers may exercise concurrent jurisdiction and must act per the Commissioner's written orders for distribution and allocation of work.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.