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)
Deduction for lottery winnings: statutory provision omitted; prior regime allowed capped or proportionate relief for non-company assessees. Section 80TT has been omitted; the former provision allowed a deduction when a non-company assessee included income by way of lottery winnings, prescribing a capped or proportionate deduction based on the amount of winnings and distinguishing smaller from larger winnings.
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.
Deduction for lottery winnings: statutory provision omitted; prior regime allowed capped or proportionate relief for non-company assessees.
Section 80TT has been omitted; the former provision allowed a deduction when a non-company assessee included income by way of lottery winnings, prescribing a capped or proportionate deduction based on the amount of winnings and distinguishing smaller from larger winnings.
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