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 […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BB : Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever115BB. Where the total income of an assessee includes any income by way of winnings […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115BA : Tax on income of certain domestic companies115BA. (1) Notwithstanding anything contained in this Act but subject to the provisions of section […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115B : Tax on profits and gains of life insurance business115B. (1) Where the total income of an assessee includes any profits and gains from […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115AD : Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer115AD. (1) Where the total income of a Foreign Institutional Investor includes— (a) income other […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115ACA : Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer115ACA. (1) Where the total income of an assessee, being an individual, who is a […]