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)
Representative assessee remedies allow enforcement against property under a representative's control whether demand targets representative or beneficiary. Section 167 empowers the Assessing Officer to exercise the same remedies against any property vested in or under the control or management of a representative assessee as against property of a person liable to tax, and to do so fully whether the demand is raised against the representative assessee or against the beneficiary directly.
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.
Representative assessee remedies allow enforcement against property under a representative's control whether demand targets representative or beneficiary.
Section 167 empowers the Assessing Officer to exercise the same remedies against any property vested in or under the control or management of a representative assessee as against property of a person liable to tax, and to do so fully whether the demand is raised against the representative assessee or against the beneficiary directly.
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