Income Tax
This query is : Resolved
15 April 2011
Hi Friends kindly give the suitable answer for the below 3 questions.
1.What is meaning of "Machinery Provision"?
2.What is meaning of "Charging Section"?
3.What is the difference between "machinery provision" and "charging section"?
Thank You
By
Bhavana priya-CA Final
1.What is meaning of "Machinery Provision"?
2.What is meaning of "Charging Section"?
3.What is the difference between "machinery provision" and "charging section"?
Thank You
By
Bhavana priya-CA Final
16 April 2011
A section in the Income Tax Act which imposes a charge of tax is referred to as a charging section. ex:- section 4.
Where as a section merely providing rules for working out the charge so imposed is referred to as a machinery section. ex:- section 145.
Where as a section merely providing rules for working out the charge so imposed is referred to as a machinery section. ex:- section 145.
17 April 2011
Thank you very much Chackrapani sir.
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