March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Income-tax Act 1961Section – 115TCA : Tax on income from securitisation trusts115TCA. (1) Notwithstanding anything contained in this Act, any income accruing or arising to, or […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Income-tax Act 1961Section – 115TC : Securitisation trust to be assessee in default115TC. If any person responsible for making payment of the income distributed by the securitisation […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Income-tax Act 1961Section – 115TB : Interest payable for non-payment of tax115TB. Where the person responsible for making payment of the income distributed by the securitisation […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Income-tax Act 1961Section – 115TA : Tax on distributed income to investors115TA. (1) Notwithstanding anything contained in any other provisions of the Act, any amount of […]