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)
Deduction at source on compulsory acquisition compensation suspended after omission; prior rule required withholding on such payments. Section 194L addressed deduction at source on compensation for compulsory acquisition of capital assets but has been omitted; formerly it required the payer to deduct tax at source from such payments, subject to a monetary threshold and a proviso modifying applicability from a later specified date.
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.
Deduction at source on compulsory acquisition compensation suspended after omission; prior rule required withholding on such payments.
Section 194L addressed deduction at source on compensation for compulsory acquisition of capital assets but has been omitted; formerly it required the payer to deduct tax at source from such payments, subject to a monetary threshold and a proviso modifying applicability from a later specified date.
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