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)
Definition of chartered accountant clarifies membership as the determinative criterion for professional status under the Act. The provision establishes that a chartered accountant is a person who is a member of the Institute, with such membership serving as the determinative criterion for use of the title and for applicability of allied statutory references under the Chartered Accountants Act, 1949.
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.
Definition of chartered accountant clarifies membership as the determinative criterion for professional status under the Act.
The provision establishes that a chartered accountant is a person who is a member of the Institute, with such membership serving as the determinative criterion for use of the title and for applicability of allied statutory references under the Chartered Accountants Act, 1949.
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