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)
Definitions under Depositories Act clarify depository relationship terminology affecting application of provisions referenced in income tax law. Section 2(1)(a), (e) and (l) of the Depositories Act, 1996 set out statutory definitions addressing depository relationships and related concepts; these reproduced provisions are included among remaining allied Act texts referenced in the Income tax Act, 1961 to align terminology and ensure consistent application of terms used in 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.
Definitions under Depositories Act clarify depository relationship terminology affecting application of provisions referenced in income tax law.
Section 2(1)(a), (e) and (l) of the Depositories Act, 1996 set out statutory definitions addressing depository relationships and related concepts; these reproduced provisions are included among remaining allied Act texts referenced in the Income tax Act, 1961 to align terminology and ensure consistent application of terms used in tax provisions.
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