Section 113 to 115JF of Income Tax Act 1961

What is Tax in the case of block assessment of search cases? What is the meaning of Chapter not to apply if the assessee so chooses? Section 113 and 115 i of Income Tax Act 1961

What is Tax on distributed profits of domestic companies? Section 115 O of Income Tax Act 1961

What is Tax on dividends, royalty and technical service fees in the case of foreign companies? Section 115A of Income Tax Act 1961

What is Tax on income from units purchased in foreign currency or capital gains arising from their transfer? Section 115AB of Income Tax Act 1961

What is Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer? Section 115AC of Income Tax Act 1961

What is Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer? Section 115ACA of Income Tax Act 1961

 

 

What is Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer? Section 115AD of Income Tax Act 1961

What is Tax on profits and gains of life insurance business? What is Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever? Section 115B and 115BB of Income Tax Act 1961

Section 115BAA Tax on income of certain domestic companies

Section 115BAB Tax on income of new manufacturing domestic companies

Section 115BAC Tax on income of individuals and Hindu undivided family

Section 115 BAD Tax on income of certain resident co-operative societies

Section 115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

What is Tax on non-resident sportsmen or sports associations? What is Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds? Section 115BBA and 115BBB of Income Tax Act 1961

What is the meaning of Anonymous donations to be taxed in certain cases? What is Tax on certain dividends received from foreign companies? Section 115BBC and 115BBD of Income Tax Act 1961

Section 115BBDA Tax on certain dividends received from foreign companies

What is Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D? Section 115BBE of Income Tax Act 1961

Section 115BBF Tax on income from patent

Section 115BBG Tax on income from transfer of carbon credits

What are Definitions? What is Special provision for computation of total income of non-residents? Section 115C and 115D of Income Tax Act 1961

What is Tax on investment income and long-term capital gains? What is the meaning of Capital gains on transfer of foreign exchange assets not to be charged in certain cases? Section 115E and 115F of Income Tax Act 1961

What is the meaning of Return of income not to be filed in certain cases? What are the Benefit under Chapter to be available in certain cases even after the assessee becomes resident? Section 115G and 115H of Income Tax Act 1961

Section 115I Chapter not to apply if the assessee so chooses

What are the Special provisions relating to certain companies? Section 115J of Income Tax Act 1961

What is Deemed income relating to certain companies? Section 115JA of Income Tax Act 1961

What is Tax credit in respect of tax paid on deemed income relating to certain companies? Section 115JAA of Income Tax Act 1961

What is Special provision for payment of tax by certain companies? Section 115JB of Income Tax Act 1961

What is Special provisions for payment of tax by certain persons other than a company? Section 115JC of Income Tax Act 1961

What is Tax credit for alternate minimum tax? What is Application of other provisions of this Act? Section 115JD and 115JE of Income Tax Act 1961

What is Application of this Chapter to certain persons? What is Interpretation in this Chapter? Section 115JEE and 115JF of Income Tax Act 1961

Income tax Act 1961

Section 2- Definitions

Section 3 - Previous Year,  Section 4, Charge of Income tax

Section 5 - Scope of total income, Section 6, Apportionment of income between spouses governed by Portuguese Civil Code

Section 6 - Residence in India, Section 7- Income deemed to be received

Section 8 - Dividend income

Section 9 - Income deemed to accrue or arise in India

Section 9A - meaning of Certain activities not to constitute business connection in India

Section 10 - Incomes not included in total income

Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc

Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones

Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings

Section 10BA - Special provisions in respect of export of certain articles or things

Section 10BB - Meaning of computer programmes in certain cases

Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region

Section 11 - Income from property held for charitable or religious purposes

Section 12 - Income of trusts or institutions from contributions

Section 12A - Conditions for applicability of sections 11 and 12

Section 12AA - Procedure for registration

Section 13 - Section 11 not to apply in certain cases

Section 13A - Special provision relating to incomes of political parties, Section 13B - Special provisions relating to voluntary contributions received by electoral trust

Section 14 - Heads of income, Section 14A - Expenditure incurred in relation to income not includible in total income

Section 15 - Salaries, Section 16 - Deductions from salaries

Section 17 - Salary, perquisite and profits in lieu of salary

Section 22 to 35E

Section 36 to 44 DB

Section 45 to 54H

Section 55 to 80

Section 80ab to 80hhe

Section 81 to 92

Section 92A to 112

Section 113 to 115JF

Section 115JG to 115WM

Section 116 to 134

Section 135 to 150

Section 151 to 160

Section 161 to 180

Section 181 to 200A

Section 201 to 230

Section 231 to 250

Section 251 to 270

Section 270A of Income Tax Act is to impose penalty for under reporting and misreporting of income w.e.f 1.4.2017

Immunity available to genuine tax payers under Section 270AA of Income Tax Act against penalty under section 270A.

Section 271 to 298

Home    About Us     Privacy Policy     Disclaimer      Sitemap