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          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.

          <h1>Tax on accreted income: additional tax imposed on specified persons when statutory triggering events affect registration or assets.</h1> Clause 352 requires specified persons to pay additional income-tax on accreted income-computed as aggregate fair market value of total assets on the specified date less total liabilities, valued by prescribed methods and reduced for amounts attributable to specified assets-when triggering events in the statutory Table occur; the Assessing Officer computes the accreted income after hearing, tax payment by the specified person or principal officer/trustee is due within prescribed periods, payment is final for that income, late payment attracts simple interest, and collection and default provisions apply with transferee liability limited to asset value received.

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