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)
Definition of public servant clarifies roles and criteria, including actual possession of office and broad functional categories. The provision defines public servant through an enumerated list: commissioned military officers; judges and adjudicators; court officers who investigate or authenticate documents or manage property; jurors, arbitrators and persons appointed for decision or report; custodial officers; officers preventing or reporting offences or protecting public health and safety; officers handling government property, revenue, assessments, contracts or pecuniary interests; local taxation and record-keeping officers; electoral roll and election officials; and persons in government or local authority service. Explanations treat listed persons as public servants regardless of appointment, validate actual possession of office, and clarify the term 'election.'
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.
Definition of public servant clarifies roles and criteria, including actual possession of office and broad functional categories.
The provision defines public servant through an enumerated list: commissioned military officers; judges and adjudicators; court officers who investigate or authenticate documents or manage property; jurors, arbitrators and persons appointed for decision or report; custodial officers; officers preventing or reporting offences or protecting public health and safety; officers handling government property, revenue, assessments, contracts or pecuniary interests; local taxation and record-keeping officers; electoral roll and election officials; and persons in government or local authority service. Explanations treat listed persons as public servants regardless of appointment, validate actual possession of office, and clarify the term "election."
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