March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Income-tax Act 1961Section – 115QC : When company is deemed to be assessee in default115QC. If any principal officer of a domestic company and the com- pany does not […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Income-tax Act 1961Section – 115QB : Interest payable for non-payment of tax by company115QB. Where the principal officer of the domestic company and the company fails to pay […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Income-tax Act 1961Section – 115QA : Tax on distributed income to shareholders115QA. (1) Notwithstanding anything contained in any other provi- sion of this Act, in addition […]