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)
Carpet area definition clarifies included internal partitions and excluded external walls, service shafts, and exclusive terraces. Definition of carpet area specifies it as the net usable floor area of an apartment excluding areas covered by external walls and areas under services shafts, and excluding exclusive balcony, verandah and exclusive open terrace areas appurtenant to the apartment; it expressly includes the area covered by the internal partition walls of the apartment. The Explanation defines exclusive balcony, verandah and open terrace areas as those appurtenant to and meant for the exclusive use of the allottee.
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.
Carpet area definition clarifies included internal partitions and excluded external walls, service shafts, and exclusive terraces.
Definition of carpet area specifies it as the net usable floor area of an apartment excluding areas covered by external walls and areas under services shafts, and excluding exclusive balcony, verandah and exclusive open terrace areas appurtenant to the apartment; it expressly includes the area covered by the internal partition walls of the apartment. The Explanation defines exclusive balcony, verandah and open terrace areas as those appurtenant to and meant for the exclusive use of the allottee.
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