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)
Aadhaar number enables targeted delivery through regulated enrolment and a specified residence-period requirement nationwide under law. The Act provides that an Aadhaar number is issued to an individual after enrolment, which requires collecting demographic and biometric information by enrolling agencies as specified by regulations; it also defines resident for enrolment by reference to a minimum period of presence in India preceding the application, tying eligibility for Aadhaar issuance to that residence criterion.
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.
Aadhaar number enables targeted delivery through regulated enrolment and a specified residence-period requirement nationwide under law.
The Act provides that an Aadhaar number is issued to an individual after enrolment, which requires collecting demographic and biometric information by enrolling agencies as specified by regulations; it also defines resident for enrolment by reference to a minimum period of presence in India preceding the application, tying eligibility for Aadhaar issuance to that residence criterion.
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