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)
Real Estate Investment Trusts definitions clarify regulatory scope and link REIT rules with income tax cross references. Regulatory framework for Real Estate Investment Trusts establishes definitional and cross reference provisions governing REITs under securities law and their interaction with taxation statutes, chiefly by specifying terms (including Regulation 2(1)(zj)) and identifying applicable allied provisions from the Income tax Act and related enactments.
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.
Real Estate Investment Trusts definitions clarify regulatory scope and link REIT rules with income tax cross references.
Regulatory framework for Real Estate Investment Trusts establishes definitional and cross reference provisions governing REITs under securities law and their interaction with taxation statutes, chiefly by specifying terms (including Regulation 2(1)(zj)) and identifying applicable allied provisions from the Income tax Act and related enactments.
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