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)
Tax recovery mechanisms do not bar other government debt laws or the government's right to sue for arrears. The Chapter's modes of recovery do not limit other laws for recovery of government debts or the Government's right to institute a suit for arrears; the Assessing Officer or the Government may resort to such laws or suits notwithstanding recovery under any mode in the Chapter, making those modes non exclusive and cumulative.
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.
Tax recovery mechanisms do not bar other government debt laws or the government's right to sue for arrears.
The Chapter's modes of recovery do not limit other laws for recovery of government debts or the Government's right to institute a suit for arrears; the Assessing Officer or the Government may resort to such laws or suits notwithstanding recovery under any mode in the Chapter, making those modes non exclusive and cumulative.
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