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)
Application of Act to establishments allows government or commissioner notification to extend statutory coverage by agreement or notice. The Act prescribes its application to specified factories and other establishments meeting the employment threshold, while granting the Central Government power by notification to specify additional classes of establishments or lower the threshold after notice. Independently, the Central Provident Fund Commissioner may, by notification, apply the Act to any establishment where the employer and a majority of employees have agreed, with effect from the date of agreement or a later date specified.
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.
Application of Act to establishments allows government or commissioner notification to extend statutory coverage by agreement or notice.
The Act prescribes its application to specified factories and other establishments meeting the employment threshold, while granting the Central Government power by notification to specify additional classes of establishments or lower the threshold after notice. Independently, the Central Provident Fund Commissioner may, by notification, apply the Act to any establishment where the employer and a majority of employees have agreed, with effect from the date of agreement or a later date specified.
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