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)
Liability of State Governments to pay income tax on interest from tax-free securities under a capped rate notified. Liability of State Governments to pay income-tax on interest on securities issued by them described as tax-free, subject to a ceiling that the applicable tax rate shall not exceed a notified cap, with the provision having been inserted by amendment and subsequently omitted in later legislation.
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.
Liability of State Governments to pay income tax on interest from tax-free securities under a capped rate notified.
Liability of State Governments to pay income-tax on interest on securities issued by them described as tax-free, subject to a ceiling that the applicable tax rate shall not exceed a notified cap, with the provision having been inserted by amendment and subsequently omitted in later legislation.
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