March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 112 : Tax on long-term capital gains112. (1) Where the total income of an assessee includes any income, arising from the […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 111A : Tax on short-term capital gains in certain cases111A. (1) Where the total income of an assessee includes any income chargeable under the head […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section 111: Tax on Accumulated Balance of Recognised Provident FundSection 111 of Income Tax Act, 1961 amended by Income tax rules and Finance Act […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XII - Determination of tax in certain special cases Income-tax Act 1961Section – 110 Determination of tax where total income includes income on which no tax is payable110. Where there is included in the total income of an assessee any income on which […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961Section – 109 : “Distributable income”, “investment company” and “statutory percentage” defined109. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961Section – 108 : Savings for company in which public are substantially interested108. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961Section – 107A : Reduction of minimum distribution in certain cases107A. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961Section – 107 : Approval of Inspecting Assistant Commissioner for orders under section 104107. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961Section – 106 : Period of limitation for making orders under section 104106. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961Section – 105 : Special provisions for certain companies105. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]