https://www.taxtmi.com/article/detailed?id=5215 Special provisions impose a tax on amounts distributed by domestic companies on buy back of unlisted shares and on amounts distributed by securitization trusts, making the distributing entity liable to pay additional tax treated as a final tax with no deduction or credit; statutory timelines, interest for delayed payment, deeming of assessee in default, prescribed reporting for trusts, and narrow definitions of "distributed income" and "securities" govern liability. en-us Mon, 29 Jul 2013 11:31:47 +0530 Mon, 29 Jul 2013 11:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5215 Special provisions impose a tax on amounts distributed by domestic companies on buy back of unlisted shares and on amounts distributed by securitization trusts, making the distributing entity liable to pay additional tax treated as a final tax with no deduction or credit; statutory timelines, interest for delayed payment, deeming of assessee in default, prescribed reporting for trusts, and narrow definitions of "distributed income" and "securities" govern liability. Articles Income Tax Mon, 29 Jul 2013 11:31:47 +0530 https://www.taxtmi.com/article/detailed?id=5215