March 1, 2018

Section – 115JB : Special provision for payment of tax by certain companies

115JB. (1) Notwithstanding anything contained in any other provision of this Act, where in the case of an assessee, being a company, the income-tax, payable on the total income as […]
March 1, 2018

Section – 115JAA : Tax credit in respect of tax paid on deemed income relating to certain companies

115JAA. (1) Where any amount of tax is paid under sub-section (1) of section 115JA by an assessee being a company for any assessment year, then, credit in respect of […]
March 1, 2018

Section – 115JA : Deemed income relating to certain companies

115JA. (1) Notwithstanding anything contained in any other provisions of this Act, where in the case of an assessee, being a company, the total income, as computed under this Act […]
March 1, 2018

Section – 115J : Special provisions relating to certain companies

115J. (1) Notwithstanding anything contained in any other provision of this Act, where in the case of an assessee being a company (other than a company engaged in the business […]

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