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)
Recovery through State Government: income tax may be collected as an addition to municipal tax by the same collector and manner. State Government may direct that income tax be collected in an entrusted area as an addition to municipal tax or local rate, and that it be recovered by the same person and in the same manner as the municipal tax or local rate.
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.
Recovery through State Government: income tax may be collected as an addition to municipal tax by the same collector and manner.
State Government may direct that income tax be collected in an entrusted area as an addition to municipal tax or local rate, and that it be recovered by the same person and in the same manner as the municipal tax or local rate.
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