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 – 115E : Tax on investment income20 and long-term capital gains.115E. Where the total income of an assessee, being a non-resident Indian, includes— (a) any income […]
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 – 115D : Special provision for computation of total income of non-residents115D. (1) No deduction in respect of any expenditure or allowance shall be allowed under any […]
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 – 115C : Definitions115C. In this Chapter, unless the context otherwise requires,— (a) “convertible foreign exchange” means foreign exchange […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBF : Tax on income from patent115BBF. (1) Where the total income of an eligible assessee includes any income by way […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBE : Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D115BBE. 43[(1) Where the total income of an assessee,— (a) includes any income referred to […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBDA : Tax on certain dividends received from domestic companies115BBDA. (1) Notwithstanding anything contained in this Act, where the total income of 42[an assessee, […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBD : Tax on certain dividends received from foreign companies115BBD. (1) Where the total income of an assessee, being an Indian company, includes any […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBC : Anonymous donations to be taxed in certain cases115BBC. (1) Where the total income of an assessee, being a person in receipt of […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBB : Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds115BBB. (1) Where the total income of an assessee includes any income from units of […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BBA : Tax on non-resident sportsmen or sports associations115BBA. (1) Where the total income of an assessee,— (a) being a sportsman (including an […]