March 5, 2018
115WH. (1) Before making the assessment or reassessment under section 115WG, the Assessing Officer shall […]
- 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
March 5, 2018
115WG. If the Assessing Officer has reason to believe that any fringe benefits chargeable to […]
March 5, 2018
115WF. If any person, being an employer— (a) fails to make the return required under […]
March 5, 2018
115WE. (1) Where a return has been made under section 115WD, such return shall be […]
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; […]
March 5, 2018
115VZC. (1) Where a tonnage tax company is a party to any transaction or arrangement […]