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 workman excludes military, police, managerial and high-paid supervisory employees explicitly under the Act. Section 2 defines employer as the prescribed authority for government departments or the head of the department, and the chief executive officer for local authorities. Workman includes any person (including an apprentice) employed for manual, skilled, technical, clerical or supervisory work and, in industrial dispute proceedings, includes those dismissed, discharged or retrenched connected with the dispute; exclusions cover armed forces personnel, police and prison employees, managerial or administrative staff, and supervisory employees who exceed the statutory wage threshold or perform mainly managerial functions.
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 workman excludes military, police, managerial and high-paid supervisory employees explicitly under the Act.
Section 2 defines employer as the prescribed authority for government departments or the head of the department, and the chief executive officer for local authorities. Workman includes any person (including an apprentice) employed for manual, skilled, technical, clerical or supervisory work and, in industrial dispute proceedings, includes those dismissed, discharged or retrenched connected with the dispute; exclusions cover armed forces personnel, police and prison employees, managerial or administrative staff, and supervisory employees who exceed the statutory wage threshold or perform mainly managerial functions.
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