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 disability clarifies autism, cerebral palsy, mental retardation, multiple and severe disabilities for welfare access. Definitions set the statutory eligibility criteria: autism as uneven communicative and social skill development with repetitive behaviour; cerebral palsy as non progressive motor control and posture disorders from early brain insult; mental retardation as arrested mental development with sub normal intelligence; multiple disabilities as combinations of two or more listed disabilities; person with disability to include sufferers of these conditions or severe multiple disability; and severe disability as eighty percent or more of one or more multiple disabilities.
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 disability clarifies autism, cerebral palsy, mental retardation, multiple and severe disabilities for welfare access.
Definitions set the statutory eligibility criteria: autism as uneven communicative and social skill development with repetitive behaviour; cerebral palsy as non progressive motor control and posture disorders from early brain insult; mental retardation as arrested mental development with sub normal intelligence; multiple disabilities as combinations of two or more listed disabilities; person with disability to include sufferers of these conditions or severe multiple disability; and severe disability as eighty percent or more of one or more multiple disabilities.
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