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)
Functions of inspectors of income-tax: provision prescribing assigned duties was substituted then subsequently omitted from the statute. Section 128 addressed the functions of Inspectors of Income-tax, stating they shall perform functions in execution of the Act as assigned by the Income-tax Officer or other authority; this text was substituted in 1967 and thereafter omitted by amendment in 1987, removing the statutory provision prescribing inspectors' assigned duties.
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.
Functions of inspectors of income-tax: provision prescribing assigned duties was substituted then subsequently omitted from the statute.
Section 128 addressed the functions of Inspectors of Income-tax, stating they shall perform functions in execution of the Act as assigned by the Income-tax Officer or other authority; this text was substituted in 1967 and thereafter omitted by amendment in 1987, removing the statutory provision prescribing inspectors' assigned duties.
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