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)
Stay of recovery proceedings: Tax Recovery Officer may suspend collection pending payment arrangements and during appeals reducing assessed demand. Section 225 authorises the Tax Recovery Officer to grant time for payment and stay recovery proceedings for that period; to stay recovery of any portion of a certified demand reduced by appeal or other proceeding while such proceedings remain pending; and, when the order becomes final and conclusive, to amend or cancel the recovery certificate to reflect the reduced outstanding demand.
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.
Stay of recovery proceedings: Tax Recovery Officer may suspend collection pending payment arrangements and during appeals reducing assessed demand.
Section 225 authorises the Tax Recovery Officer to grant time for payment and stay recovery proceedings for that period; to stay recovery of any portion of a certified demand reduced by appeal or other proceeding while such proceedings remain pending; and, when the order becomes final and conclusive, to amend or cancel the recovery certificate to reflect the reduced outstanding demand.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.