CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS Archives

March 5, 2018

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 accreted income in accordance […]

March 5, 2018

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 any part of the […]

March 5, 2018

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 form which is not […]