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)
Advance ruling applicant includes non residents or residents forming joint ventures in India and specified residents seeking rulings. The term applicant for advance rulings includes non residents or residents setting up joint ventures in India, Indian wholly owned subsidiaries of foreign holding companies, existing joint ventures in India, and residents of classes specified by the Central Government, where such persons or entities apply for an advance ruling; a joint venture in India means a contractual arrangement undertaking an economic activity under joint control with one or more non resident participants holding substantial interest.
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.
Advance ruling applicant includes non residents or residents forming joint ventures in India and specified residents seeking rulings.
The term applicant for advance rulings includes non residents or residents setting up joint ventures in India, Indian wholly owned subsidiaries of foreign holding companies, existing joint ventures in India, and residents of classes specified by the Central Government, where such persons or entities apply for an advance ruling; a joint venture in India means a contractual arrangement undertaking an economic activity under joint control with one or more non resident participants holding substantial interest.
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