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)
Inclusion of tax-exempt income: requires including income on which no tax is payable under specified chapter. Computation of Total Income requires inclusion of income on which no income-tax is payable under the relevant chapter, such that amounts exempt from tax under those provisions are nevertheless aggregated into the assessee's total income for computation 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.
Inclusion of tax-exempt income: requires including income on which no tax is payable under specified chapter.
Computation of Total Income requires inclusion of income on which no income-tax is payable under the relevant chapter, such that amounts exempt from tax under those provisions are nevertheless aggregated into the assessee's total income for computation purposes.
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