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)
Disaster definition clarifies when an event exceeds community coping capacity, guiding scope of response and management. Section 2(d) defines disaster as a catastrophe, mishap, calamity or grave occurrence from natural or manmade causes, accident or negligence that results in substantial loss of life, human suffering, destruction or damage to property, or environmental degradation, and is of such nature or magnitude that it exceeds the coping capacity of the affected community.
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.
Disaster definition clarifies when an event exceeds community coping capacity, guiding scope of response and management.
Section 2(d) defines disaster as a catastrophe, mishap, calamity or grave occurrence from natural or manmade causes, accident or negligence that results in substantial loss of life, human suffering, destruction or damage to property, or environmental degradation, and is of such nature or magnitude that it exceeds the coping capacity of the affected community.
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