March 1, 2018

Section – 115QC : When company is deemed to be assessee in default

115QC. If any principal officer of a domestic company and the com- pany does not pay tax on distributed income in accordance with the provisions of section 115QA, then, he […]
March 1, 2018

Section – 115QB : Interest payable for non-payment of tax by company

115QB. Where the principal officer of the domestic company and the company fails to pay the whole or any part of the tax on the distributed income referred to in […]
March 1, 2018

Section – 115QA : Tax on distributed income to shareholders

115QA. (1) Notwithstanding anything contained in any other provi- sion of this Act, in addition to the income-tax chargeable in respect of the total income of a domestic company for […]

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