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)
TDS on repurchase payments required withholding from mutual fund unit repurchase proceeds under the statutory provision now omitted. Section 194F imposed a deduction at source obligation on payments for repurchase of units by mutual funds or the Unit Trust of India, requiring the payer to withhold tax from such repurchase payments at the time of payment; the provision was later omitted, removing that statutory withholding obligation.
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.
TDS on repurchase payments required withholding from mutual fund unit repurchase proceeds under the statutory provision now omitted.
Section 194F imposed a deduction at source obligation on payments for repurchase of units by mutual funds or the Unit Trust of India, requiring the payer to withhold tax from such repurchase payments at the time of payment; the provision was later omitted, removing that statutory withholding obligation.
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