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)
Definition of gross total income clarifies its role prior to Chapter deductions and notes historical deletions. Section 80B supplies definitions for the Chapter on deductions under the Income-tax Act, principally defining gross total income as the total income computed under the Act before deductions under the Chapter; numerous other subordinate definitions previously contained in the clause have been omitted or amended by 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.
Definition of gross total income clarifies its role prior to Chapter deductions and notes historical deletions.
Section 80B supplies definitions for the Chapter on deductions under the Income-tax Act, principally defining gross total income as the total income computed under the Act before deductions under the Chapter; numerous other subordinate definitions previously contained in the clause have been omitted or amended by later legislation.
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