March 6, 2018

Section – 181 : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989

181. [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]
March 6, 2018

Section – 180A : Consideration for know-how

180A. Where the time taken by an individual, who is resident in India, for developing any know-how is more than twelve months, he may elect that the gross amount of […]
March 6, 2018

Section – 180 : Royalties or copyright fees for literary or artistic work

180. Where the time taken by the author of a literary or artistic work in the making thereof is more than twelve months, the amount received or receivable by him […]
March 6, 2018

Section – 179 : Liability of directors of private company in liquidation

179. (1) Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956), where any tax due from a private company in respect of any income of any previous year […]
March 6, 2018

Section – 178 : Company in liquidation

178. (1) Every person— (a) who is the liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or (b) who has […]
March 6, 2018

Section – 177 : Association dissolved or business discontinued

177. (1) Where any business or profession carried on by an association of persons has been discontinued or where an association of persons is dissolved, the Assessing Officer shall make […]
March 6, 2018

Section – 176 : Discontinued business

176. (1) Notwithstanding anything contained in section 4, where any business or profession is discontinued in any assessment year, the income of the period from the expiry of the previous […]
March 6, 2018

Section – 175 : Assessment of persons likely to transfer property to avoid tax

175. Notwithstanding anything contained in section 4, if it appears to the Assessing Officer during any current assessment year that any person is likely to charge, sell, transfer, dispose of […]
March 6, 2018

Section – 174A : Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

174A. Notwithstanding anything contained in section 4, where it appears to the Assessing Officer that any association of persons or a body of individuals or an artificial juridical person, formed […]

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