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 tax treatment clarified: provision deeming advance or deducted tax as payment has been omitted by amendment. Section 234, formerly addressing tax payable under provisional assessment and deeming tax paid under advance-payment and deduction-at-source regimes to be payment towards provisional assessments, has been omitted; legislative amendments altered its cross-references before its eventual repeal.
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 tax treatment clarified: provision deeming advance or deducted tax as payment has been omitted by amendment.
Section 234, formerly addressing tax payable under provisional assessment and deeming tax paid under advance-payment and deduction-at-source regimes to be payment towards provisional assessments, has been omitted; legislative amendments altered its cross-references before its eventual repeal.
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