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)
Faceless collection and recovery enables interface-free, team-based tax collection schemes permitting notified adaptations to statutory provisions. The Central Government may notify an administrative scheme to centralize and digitize specified tax collection and recovery functions-covering certificates for lower or nil deduction, deeming of assessee in default, orders relating to collection and recovery, interest reduction or waiver, extensions or instalment payments, default treatment, penalties, Tax Recovery Officer actions, other recovery modes and tax clearance certificates-with a focus on eliminating taxpayer-authority interface, optimising resources through economies of scale and functional specialisation, and using team-based issuance with dynamic jurisdiction.
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.
Faceless collection and recovery enables interface-free, team-based tax collection schemes permitting notified adaptations to statutory provisions.
The Central Government may notify an administrative scheme to centralize and digitize specified tax collection and recovery functions-covering certificates for lower or nil deduction, deeming of assessee in default, orders relating to collection and recovery, interest reduction or waiver, extensions or instalment payments, default treatment, penalties, Tax Recovery Officer actions, other recovery modes and tax clearance certificates-with a focus on eliminating taxpayer-authority interface, optimising resources through economies of scale and functional specialisation, and using team-based issuance with dynamic jurisdiction.
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