March 5, 2018
115WE. (1) Where a return has been made under section 115WD, such return shall be […]
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- CHAPTER I - Preliminary
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- 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
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- CHAPTER XII - Determination of tax in certain special cases
- CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
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- 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
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- 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
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- CHAPTER XXIIB - Tax credit certificates
- CHAPTER XXIII - Miscellaneous
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March 5, 2018
115WD. (1) Without prejudice to the provisions contained in section 139, every employer who during […]
March 5, 2018
115WC. (1) For the purposes of this Chapter, the value of fringe benefits shall be […]
March 5, 2018
115WB. (1) For the purposes of this Chapter, “fringe benefits” means any consideration for employment […]
March 5, 2018
115WA. (1) In addition to the income-tax charged under this Act, there shall be charged […]
March 5, 2018
115W. In this Chapter, unless the context otherwise requires,— (a) “employer” means,— (i) a company; […]