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 general insurance business clarifies scope and excludes capital redemption and annuity certain business under the Act. General insurance business is defined to mean fire, marine or miscellaneous insurance business, whether carried on singly or in combination; the definition expressly excludes capital redemption business and annuity certain business, thereby delineating the scope of activities subject to the Act.
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 general insurance business clarifies scope and excludes capital redemption and annuity certain business under the Act.
General insurance business is defined to mean fire, marine or miscellaneous insurance business, whether carried on singly or in combination; the definition expressly excludes capital redemption business and annuity certain business, thereby delineating the scope of activities subject to the Act.
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