March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Income-tax Act 1961Section – 115TA : Tax on distributed income to investors115TA. (1) Notwithstanding anything contained in any other provisions of the Act, any amount of […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIE - Special provisions relating to tax on distributed income Income-tax Act 1961Section – 115T : Unit Trust of India or Mutual Fund to be an assessee in default115T. If any person responsible for making payment of the income distributed by the specified […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIE - Special provisions relating to tax on distributed income Income-tax Act 1961Section – 115S : Interest payable for non-payment of tax115S. Where the person responsible for making payment of the income distributed by the specified […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIE - Special provisions relating to tax on distributed income Income-tax Act 1961Section – 115R : Tax on distributed income to unit holders115R. (1) Notwithstanding anything contained in any other provisions of this Act and section 32 […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Income-tax Act 1961Section – 115QC : When company is deemed to be assessee in default115QC. If any principal officer of a domestic company and the com- pany does not […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Income-tax Act 1961Section – 115QB : Interest payable for non-payment of tax by company115QB. Where the principal officer of the domestic company and the company fails to pay […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Income-tax Act 1961Section – 115QA : Tax on distributed income to shareholders115QA. (1) Notwithstanding anything contained in any other provi- sion of this Act, in addition […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies Income-tax Act 1961Section – 115Q : When company is deemed to be in default115Q. If any principal officer of a domestic company and the company does not pay […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies Income-tax Act 1961Section – 115P : Interest payable for non-payment of tax by domestic companies115P. Where the principal officer of a domestic company and the company fails to pay […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies Income-tax Act 1961Section – 115-O : Tax on distributed profits of domestic companies115-O. (1) Notwithstanding anything contained in any other provision of this Act and subject to […]