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 Post Office clarifies it as the department established to carry the Act into effect under Director General oversight. Section 2(k) defines 'Post Office' as the departmental organ established to implement the Act's provisions and presided over by the Director General, indicating that the term refers to the organized government department responsible for carrying the statute into effect.
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 Post Office clarifies it as the department established to carry the Act into effect under Director General oversight.
Section 2(k) defines "Post Office" as the departmental organ established to implement the Act's provisions and presided over by the Director General, indicating that the term refers to the organized government department responsible for carrying the statute into effect.
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