Section – 109 : “Distributable income”, “investment company” and “statutory percentage” defined Published by Law@HostBooks at March 1, 2018 Categories CHAPTER XI - Additional income-tax on undistributed profits Income-tax Act 1961 Tags 109. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] Share Law@HostBooks