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)
Savings certificate definition clarifies that a savings certificate means a certificate governed by the Act, subject to context. Section 2(c) defines the statutory term 'savings certificate' as a savings certificate to which the Government Savings Certificates Act, 1959 applies, subject to the qualifying phrase 'unless the context otherwise requires,' permitting contextual interpretation of the term.
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.
Savings certificate definition clarifies that a savings certificate means a certificate governed by the Act, subject to context.
Section 2(c) defines the statutory term "savings certificate" as a savings certificate to which the Government Savings Certificates Act, 1959 applies, subject to the qualifying phrase "unless the context otherwise requires," permitting contextual interpretation of the term.
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