March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS Income-tax Act 1961Section – 115TF : When trust or institution is deemed to be assessee in default115TF. (1) If any principal officer or the trustee of the trust or the institution […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS Income-tax Act 1961Section – 115TE : Interest payable for non-payment of tax by trust or institution115TE. Where the principal officer or the trustee of the trust or the institution and […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS Income-tax Act 1961Section – 115TD : Tax on accreted income115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust […]