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)
Furnishing of statement for payments without tax deduction requires specified payers to deliver prescribed statements to tax authorities. Specified payers of interest-notably banking companies, cooperative societies and certain public companies-must prepare and deliver prescribed statements containing specified particulars for prescribed periods, verified and submitted within prescribed times to the designated income-tax authority or its authorised person; the Board may require other payers to do likewise, and payers may deliver correction statements to rectify or update previously furnished information.
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.
Furnishing of statement for payments without tax deduction requires specified payers to deliver prescribed statements to tax authorities.
Specified payers of interest-notably banking companies, cooperative societies and certain public companies-must prepare and deliver prescribed statements containing specified particulars for prescribed periods, verified and submitted within prescribed times to the designated income-tax authority or its authorised person; the Board may require other payers to do likewise, and payers may deliver correction statements to rectify or update previously furnished information.
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