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)
Authentication of notices requires income-tax authorities to sign or electronically issue documents with designated authority identification. Authentication requires income-tax authorities to sign or electronically issue notices in prescribed manner; a notice is deemed authenticated when the name and office of a designated income-tax authority are printed, stamped or otherwise written on it, and a designated income-tax authority is one authorised by the Board to issue such notices after authentication.
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.
Authentication of notices requires income-tax authorities to sign or electronically issue documents with designated authority identification.
Authentication requires income-tax authorities to sign or electronically issue notices in prescribed manner; a notice is deemed authenticated when the name and office of a designated income-tax authority are printed, stamped or otherwise written on it, and a designated income-tax authority is one authorised by the Board to issue such notices after authentication.
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