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)
Delegation of tax administration: board may empower officers by notification, displacing other authorities for specified areas or classes. The provision empowered the Board to issue a notification in the Official Gazette authorising specified officers to perform defined functions for particular areas, classes of persons, or classes of income; upon such notification those functions ceased to be performed by the other authorities listed, thereby displacing their jurisdiction for the specified scope.
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.
Delegation of tax administration: board may empower officers by notification, displacing other authorities for specified areas or classes.
The provision empowered the Board to issue a notification in the Official Gazette authorising specified officers to perform defined functions for particular areas, classes of persons, or classes of income; upon such notification those functions ceased to be performed by the other authorities listed, thereby displacing their jurisdiction for the specified scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.