Section – 200A of Finance Act 2018 : Processing of statements of tax deducted...

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred...

Section – 115VB of Finance Act 2018 : Operating ships

Operating ships.  115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or...

Section 98 of Finance Act 2018 : Consequences of impermissible avoidance arrangement

Consequences of impermissible avoidance arrangement. 98. (1)If an arrangement is declared to be an impermissible avoidance arrange- ment, then, the consequences, in relation to tax,...

Section 38 of Finance Act 2018 : Building, etc., partly used for business, etc.,...

Building, etc., partly used for business, etc., or not exclusively so used. 38. (1) Where a part of any premises is used as dwelling house by...

Section – 288B of Finance Act 2018 : Rounding off amount payable and refund...

288B. Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest multiple...

Section – 285A of Finance Act 2018 : Furnishing of information or documents by...

285A. Where any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value...

Section – 279A of Finance Act 2018 : Certain offences to be non-cognizable

279A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section...

Section – 278B of Finance Act 2018 : Offences by companies

278B. (1) Where an offence under this Act has been committed by a com- pany4, every 4person who, at the time the offence was committed,...

Section – 269UC of Finance Act 2018 : Restrictions on transfer of immovable property

269UC. (1) Notwithstanding anything contained in the Transfer of Property Act, 1882 (4 of 1882), or in any other law for the time being...

Section – 269AB of Finance Act 2018 : Registration of certain transactions

269AB. (1) The following transactions, that is to say,— (a) every transaction involving the allowing of the possession of any immovable property to be taken or...