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 […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115AC : Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.115AC. (1) Where the total income of an assessee, being a non- resident, includes— (a) […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115AB : Tax on income from units purchased in foreign currency or capital gains arising from their transfer115AB. (1) Where the total income of an assessee, being an overseas financial organisation (hereinafter […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section 115A: Tax on Dividends, Royalty, Technical Service Fees for Foreign CompaniesSection 115A of the Income Tax Act outlines the taxation of dividends, royalty, and technical […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 115 : Tax on capital gains in case of companies115. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 114 : Tax on capital gains in cases of assessees other than companies114. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 113 : Tax in the case of block assessment of search cases113. The total undisclosed income of the block period, determined under section 158BC, shall be […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 112A : Tax on interest on National Savings Certificates (First Issue)112A. [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Original section 112A was inserted by […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 112 : Tax on long-term capital gains112. (1) Where the total income of an assessee includes any income, arising from the […]