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)
Insolvency and Bankruptcy Code clarifies how defined terms govern insolvency procedures and interact with income tax provisions. The text explains that definitions in the Insolvency and Bankruptcy Code govern eligibility, claims classification and procedural application in insolvency, and that cross references to the Income tax Act and allied enactments inform tax treatment of debtors and assets during insolvency processes.
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.
Insolvency and Bankruptcy Code clarifies how defined terms govern insolvency procedures and interact with income tax provisions.
The text explains that definitions in the Insolvency and Bankruptcy Code govern eligibility, claims classification and procedural application in insolvency, and that cross references to the Income tax Act and allied enactments inform tax treatment of debtors and assets during insolvency processes.
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