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)
Customs definitions frame export procedures and entry requirements under the Customs Act for traders and carriers. The document indexes provisions of the Customs Act, 1962 and allied Income-tax Act text, emphasizing definitional provisions in section 2(13) and section 28E(c) and the procedural provision on entry of goods for exportation under section 50, thereby focusing on statutory definitions and the legal mechanism for entering goods for export.
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.
Customs definitions frame export procedures and entry requirements under the Customs Act for traders and carriers.
The document indexes provisions of the Customs Act, 1962 and allied Income-tax Act text, emphasizing definitional provisions in section 2(13) and section 28E(c) and the procedural provision on entry of goods for exportation under section 50, thereby focusing on statutory definitions and the legal mechanism for entering goods for export.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.