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)
Dividend payer return obligation required disclosure of recipient identities and dividend amounts to assessing officer under prior tax rules. Section 206B imposed an annual return obligation on persons paying dividends to deliver a prescribed, verified return to the Assessing Officer listing recipients who furnished statements under the dividend deduction provision, stating the dividend amount paid to each and other prescribed particulars.
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.
Dividend payer return obligation required disclosure of recipient identities and dividend amounts to assessing officer under prior tax rules.
Section 206B imposed an annual return obligation on persons paying dividends to deliver a prescribed, verified return to the Assessing Officer listing recipients who furnished statements under the dividend deduction provision, stating the dividend amount paid to each and other prescribed particulars.
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