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)
Exempt incomes: provident fund, pension and specified interest receipts excluded from taxable total subject to prescribed conditions. Section 10(11)-(17) excludes specified receipts from total income: provident and recognised provident fund payments and accumulated balances, Sukanya Samriddhi payments, specified National Pension System and Unified Pension Scheme lump-sum and partial receipts, Agniveer Corpus Fund payments, approved superannuation fund payments and transfers to notified pension schemes, prescribed rent and employment-related allowances, a range of interest and bond-related receipts subject to notifications and conditions, scholarships for education, and specified legislative allowances, each subject to provisos, prescribed limits and explanatory definitions.
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.
Exempt incomes: provident fund, pension and specified interest receipts excluded from taxable total subject to prescribed conditions.
Section 10(11)-(17) excludes specified receipts from total income: provident and recognised provident fund payments and accumulated balances, Sukanya Samriddhi payments, specified National Pension System and Unified Pension Scheme lump-sum and partial receipts, Agniveer Corpus Fund payments, approved superannuation fund payments and transfers to notified pension schemes, prescribed rent and employment-related allowances, a range of interest and bond-related receipts subject to notifications and conditions, scholarships for education, and specified legislative allowances, each subject to provisos, prescribed limits and explanatory definitions.
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