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)
Small scale industrial status determines eligibility for support and licensing based on prescribed criteria and parliamentary review. Central Government may, by notified order, specify the requirements an industrial undertaking must meet to be regarded as an ancillary or small scale industrial undertaking for entitlement to supportive measures; factors to be considered include investment in plant and machinery or land and buildings, nature of ownership, workforce size, product nature/cost/quality, foreign exchange needs for imported plant or machinery and other prescribed factors. Notified orders are subject to draft laying and parliamentary scrutiny and may be disapproved or modified by both Houses before being made.
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.
Small scale industrial status determines eligibility for support and licensing based on prescribed criteria and parliamentary review.
Central Government may, by notified order, specify the requirements an industrial undertaking must meet to be regarded as an ancillary or small scale industrial undertaking for entitlement to supportive measures; factors to be considered include investment in plant and machinery or land and buildings, nature of ownership, workforce size, product nature/cost/quality, foreign exchange needs for imported plant or machinery and other prescribed factors. Notified orders are subject to draft laying and parliamentary scrutiny and may be disapproved or modified by both Houses before being made.
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