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March 5, 2018
Published by
Law@HostBooks
at
March 5, 2018
Categories
CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
Income-tax Act 1961
Section – 115TF : When trust or institution is deemed to be assessee in default
115TF. (1) If any principal officer or the trustee of the trust or the institution and the trust or the institution does not pay tax on
[…]
March 5, 2018
Published by
Law@HostBooks
at
March 5, 2018
Categories
CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
Income-tax Act 1961
Section – 115TE : Interest payable for non-payment of tax by trust or institution
115TE. Where the principal officer or the trustee of the trust or the institution and the trust or the institution fails to pay the whole or
[…]
March 5, 2018
Published by
Law@HostBooks
at
March 5, 2018
Categories
CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
Income-tax Act 1961
Section – 115TD : Tax on accreted income
115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any
[…]
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