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)
Units defined as the policyholder's proportionate entitlement in segregated unit-linked insurance funds. Units are defined as the specific portion of the underlying segregated Unit Linked fund that represents the policyholder's entitlement in such funds, identifying the quantifiable interest allocated to a policyholder within the segregated unit-linked investment vehicle.
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.
Units defined as the policyholder's proportionate entitlement in segregated unit-linked insurance funds.
Units are defined as the specific portion of the underlying segregated Unit Linked fund that represents the policyholder's entitlement in such funds, identifying the quantifiable interest allocated to a policyholder within the segregated unit-linked investment vehicle.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
