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 of penalties: penalties, fines and interest are collectible through the statutory tax-arrears recovery mechanism. Sums charged under the Income tax Act as interest, fine, penalty or other amounts are recoverable through the statutory recovery framework applicable to arrears of tax, applying the same procedural mechanisms and collection remedies set out in the Chapter for recovery of tax arrears.
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 of penalties: penalties, fines and interest are collectible through the statutory tax-arrears recovery mechanism.
Sums charged under the Income tax Act as interest, fine, penalty or other amounts are recoverable through the statutory recovery framework applicable to arrears of tax, applying the same procedural mechanisms and collection remedies set out in the Chapter for recovery of tax arrears.
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