March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships Income-tax Act 1961Section – 115JD : Tax credit for alternate minimum tax115JD. (1) The credit for tax paid by a person under section 115JC shall be […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships Income-tax Act 1961Section – 115JC : Special provisions for payment of tax by certain persons other than a company115JC. (1) Notwithstanding anything contained in this Act, where the regular income-tax payable for a […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIB - Special provisions relating to certain companies Income-tax Act 1961Section – 115JB : Special provision for payment of tax by certain companies115JB. (1) Notwithstanding anything contained in any other provision of this Act, where in the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIB - Special provisions relating to certain companies Income-tax Act 1961Section – 115JAA : Tax credit in respect of tax paid on deemed income relating to certain companies115JAA. (1) Where any amount of tax is paid under sub-section (1) of section 115JA […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIB - Special provisions relating to certain companies Income-tax Act 1961Section – 115JA : Deemed income relating to certain companies115JA. (1) Notwithstanding anything contained in any other provisions of this Act, where in the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIB - Special provisions relating to certain companies Income-tax Act 1961Section – 115J : Special provisions relating to certain companies115J. (1) Notwithstanding anything contained in any other provision of this Act, where in the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIA - Special provisions relating to certain incomes of non-residents Income-tax Act 1961Section – 115-I : Chapter not to apply if the assessee so chooses115-I. A non-resident Indian may elect not to be governed by the provisions of this […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIA - Special provisions relating to certain incomes of non-residents Income-tax Act 1961Section 115H of Income Tax: Benefits for NRIs Who Became Indian ResidentUnder the Income Tax Act 1961, a person can have one of three residential statuses: […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIA - Special provisions relating to certain incomes of non-residents Income-tax Act 1961Section – 115G : Return of income not to be filed in certain cases115G. It shall not be necessary for a non-resident Indian to furnish under sub-section (1) of […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIA - Special provisions relating to certain incomes of non-residents Income-tax Act 1961Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases115F. (1) Where, in the case of an assessee being a non-resident Indian, any long-term capital […]