February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 13B : Special provisions relating to voluntary contributions received by electoral trust13B. Any voluntary contributions received by an electoral trust shall not be included in the […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 13A : Special provision relating to incomes of political parties13A. Any income of a political party which is chargeable under the head “Income from […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 13 : Section 11 not to apply in certain cases13. (1) Nothing contained in section 11 or section 12 shall operate so as to […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 12AA : Procedure for registration12AA. (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 12A : Conditions for applicability of sections 11 and 1212A. (1) The provisions of section 11 and section 12 shall not apply in relation […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 12 : Income of trusts or institutions from contributions12. (1) Any voluntary contributions received by a trust created wholly for charitable or religious […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 11 : Income13 from property held for charitable or religious purposes.11. (1) Subject to the provisions of sections 60 to 63, the following income shall […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region.10C. (1) Subject to the provisions of this section, any profits and gains derived by […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10BB : Meaning of computer programmes in certain cases.10BB. The profits and gains derived by an undertaking from the production of computer programmes […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10BA : Special provisions in respect of export of certain articles or things.10BA. (1) Subject to the provisions of this section, a deduction of such profits and […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10B : Special provisions in respect of newly established hundred per cent export-oriented undertakings10B. (1) Subject to the provisions of this section, a deduction of such profits and […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10AA : Special provisions in respect of newly established Units in Special Economic Zones.10AA. (1) Subject to the provisions of this section, in computing the total income of […]