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)
Provisional assessment: recovery provisions applied as if regular assessment, but the statutory provision has been omitted. The provision declared that tax payable under a provisional assessment would be subject to the same recovery provisions as tax from a regular assessment, but that provision was subsequently amended and ultimately omitted, removing the statutory mechanism that treated provisional assessments as equivalent to regular assessments for recovery purposes.
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.
Provisional assessment: recovery provisions applied as if regular assessment, but the statutory provision has been omitted.
The provision declared that tax payable under a provisional assessment would be subject to the same recovery provisions as tax from a regular assessment, but that provision was subsequently amended and ultimately omitted, removing the statutory mechanism that treated provisional assessments as equivalent to regular assessments for recovery purposes.
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