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)
Government security defined as instruments to raise public loans, including registered stock, promissory notes and bearer bonds. Section 2(2) defines Government security as instruments issued by the Government to raise public loans, listing stock transferable by registration in the books of the Bank, promissory notes payable to order, bearer bonds payable to bearer, a prescribed form, and permitting other government-created securities in forms and for purposes as may be prescribed.
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.
Government security defined as instruments to raise public loans, including registered stock, promissory notes and bearer bonds.
Section 2(2) defines Government security as instruments issued by the Government to raise public loans, listing stock transferable by registration in the books of the Bank, promissory notes payable to order, bearer bonds payable to bearer, a prescribed form, and permitting other government-created securities in forms and for purposes as may be prescribed.
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