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)
Statutory definitions govern cross-references to allied enactments, shaping interpretation and application of tax and company provisions. Definitions under Section 581A(d) and (l) determine the meaning and scope of statutory expressions and provide the text of remaining provisions of allied Acts referred to in the Income-tax Act, 1961, to ensure consistent interpretation of enactments, rules, regulations and taxation-related terms across the Companies Act, 1956 and related tax provisions.
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.
Statutory definitions govern cross-references to allied enactments, shaping interpretation and application of tax and company provisions.
Definitions under Section 581A(d) and (l) determine the meaning and scope of statutory expressions and provide the text of remaining provisions of allied Acts referred to in the Income-tax Act, 1961, to ensure consistent interpretation of enactments, rules, regulations and taxation-related terms across the Companies Act, 1956 and related tax provisions.
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