hb-logo-white-texthb-logo-white-texthb-logo-white-texthb-logo-white-text
  • Solutions
    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • PayRoll
    • Complaince
  • Agentic AI
    • Agentic AI Overview
    • Zeno Document Processing
  • Knowledge Center
    • Blog
    • Case Study
    • Career
    • About Us
    • Press Release
  • Partner
  • Contact Us
  • Solutions
    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • PayRoll
    • Complaince
  • Agentic AI
    • Agentic AI Overview
    • Zeno Document Processing
  • Knowledge Center
    • Blog
    • Case Study
    • Career
    • About Us
    • Press Release
  • Partner
  • Contact Us
✕
  • Filter by
  • Categories
  • Tags
  • Authors
  • Show all
  • All
  • Accounting Software Update
  • accounts
  • All Rules
  • Audit
  • blog
  • Business Intelligence
  • CHAPTER I - Preliminary
  • CHAPTER II - Basis of charge
  • CHAPTER III - Incomes which do not form part of total income
  • CHAPTER IV - Computation of total income
  • CHAPTER IX - Double Taxation Relief
  • CHAPTER V - Income of other persons included in assessee’s total income
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • CHAPTER VIA - Deductions to be made in computing total income
  • CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
  • CHAPTER VIII - Rebates and reliefs
  • CHAPTER X - Special provisions relating to avoidance of tax
  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
  • CHAPTER XIIH - Income-tax on fringe benefits
  • CHAPTER XIII - Income-tax Authorities
  • CHAPTER XIV - Procedure for assessment
  • CHAPTER XIVA - Special provision for avoiding repetitive appeals
  • CHAPTER XIVB - Special procedure for assessment of search cases
  • CHAPTER XIX - Refunds
  • CHAPTER XIXA - Settlement of cases
  • CHAPTER XIXB - Advance rulings
  • CHAPTER XV - Liability in special cases
  • CHAPTER XVI - Special provisions applicable to firms
  • CHAPTER XVII - Collection and recovery of tax
  • CHAPTER XVIII - Relief respecting tax on dividends in certain cases
  • CHAPTER XX - Appeals and revision
  • CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
  • CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
  • CHAPTER XXII - Offences and prosecutions
  • CHAPTER XXIIB - Tax credit certificates
  • CHAPTER XXIII - Miscellaneous
  • E-Invoice
  • ERP
  • Events
  • Eway Bill
  • Eway Bill Software Update
  • gst
  • GST ACT
  • GST Rule
  • GST Schedule
  • GST Software Update
  • HB Neo
  • HB-TDS FAQ
  • Income-tax Act 1961
  • Income-tax Rules
  • Neo Banking
  • News
  • News and Updates
  • Pay 360
  • payroll
  • POS
  • Restro POS
  • Tax
  • Tax Software Update
  • tds
  • TDS Software Update
  • Whats New
  • All
  • date for mandatory e-invoicing
  • E-Invoicing mandatory for Businesses having ₹10 Crore
  • GST council Updates
  • Latest e-Invoicing slab
  • All
  • Team @HostBooks
  • Team @HostBooks
  • Team@HostBooks
  • Team @HostBooks
  • Kapil RANA
  • Team Hostbooks
  • Sanchit Singh
  • Aakash Tiwari
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 115AD : Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

115AD. (1) Where the total income of a Foreign Institutional Investor includes— (a) income other […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 115ACA : Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

115ACA. (1) Where the total income of an assessee, being an individual, who is a […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 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) […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 115AB : Tax on income from units purchased in foreign currency or capital gains arising from their transfer

115AB. (1) Where the total income of an assessee, being an overseas financial organisation (hereinafter […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section 115A: Tax on Dividends, Royalty, Technical Service Fees for Foreign Companies

Section 115A of the Income Tax Act outlines the taxation of dividends, royalty, and technical […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 115 : Tax on capital gains in case of companies

115. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 114 : Tax on capital gains in cases of assessees other than companies

114. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 113 : Tax in the case of block assessment of search cases

113. The total undisclosed income of the block period, determined under section 158BC, shall be […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 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 […]
Do you like it?
Read more
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Categories
  • CHAPTER XII - Determination of tax in certain special cases
  • Income-tax Act 1961

Section – 112 : Tax on long-term capital gains

112. (1) Where the total income of an assessee includes any income, arising from the […]
Do you like it?
Read more
Prev page
123
Next page

Built for scale and speed, HostBooks empowers forward-thinking businesses to simplify workflows, stay compliant, and unlock smarter decisions.

1st Floor, Nimai Tower, 412-415,Udyog Vihar Phase 4, Sector 18, Gurugram, Haryana 122015, India.

    Solutions

    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • Payroll
    • Compliance

    About HostBooks

    • About Us
    • Press Release
    • Careers
    • Whats New
    • Contact Us

    Sitemap

    • Terms of Use
    • Privacy Policy
    • Data & Document Management Policy
    © HostBooks. All Rights Reserved.