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)
Constitutional definitions clarify terms used in income-tax and allied statutes, informing municipal and language provisions. Compilation of constitutional and statutory definitions relevant to taxation and allied legislation, assembling provisions from the Constitution-municipal and broader definitional clauses and language entries-and cross-referencing them with the Income-tax Act, 1961 and other allied Acts to identify operative definitions that inform statutory application and interpretation in tax and regulatory contexts.
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.
Constitutional definitions clarify terms used in income-tax and allied statutes, informing municipal and language provisions.
Compilation of constitutional and statutory definitions relevant to taxation and allied legislation, assembling provisions from the Constitution-municipal and broader definitional clauses and language entries-and cross-referencing them with the Income-tax Act, 1961 and other allied Acts to identify operative definitions that inform statutory application and interpretation in tax and regulatory contexts.
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