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)
Executor recovery right treated as representative assessee enabling application of tax recovery procedures to taxes paid by executors. Section 169 aligns the executor's procedural rights with those of a representative assessee by applying the provisions of Section 162, so far as may be, in relation to tax paid or payable by the executor, thereby making the representative-assessee recovery and adjustment framework available to executors administering estate tax liabilities.
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.
Executor recovery right treated as representative assessee enabling application of tax recovery procedures to taxes paid by executors.
Section 169 aligns the executor's procedural rights with those of a representative assessee by applying the provisions of Section 162, so far as may be, in relation to tax paid or payable by the executor, thereby making the representative-assessee recovery and adjustment framework available to executors administering estate tax liabilities.
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