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)
Foreign exchange management definitions guide cross-references to income tax provisions, clarifying regulatory scope and compliance obligations. The document compiles the Foreign Exchange Management Act, 1999 with emphasis on Section 2 definitions and reproduces related provisions of the Income-tax Act, 1961 and allied enactments to clarify statutory terminology, scope, and regulatory interlinkages for taxation and foreign exchange compliance.
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Provisions expressly mentioned in the judgment/order text.
Foreign exchange management definitions guide cross-references to income tax provisions, clarifying regulatory scope and compliance obligations.
The document compiles the Foreign Exchange Management Act, 1999 with emphasis on Section 2 definitions and reproduces related provisions of the Income-tax Act, 1961 and allied enactments to clarify statutory terminology, scope, and regulatory interlinkages for taxation and foreign exchange compliance.
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