CHAPTER XIIE - Special provisions relating to tax on distributed income Archives

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March 1, 2018

Published by Law@HostBooks at March 1, 2018

Section – 115T : Unit Trust of India or Mutual Fund to be an assessee in default

115T. If any person responsible for making payment of the income distributed by the specified company as referred to in clause (h) of section 2 of the Unit Trust of […]

March 1, 2018

Published by Law@HostBooks at March 1, 2018

Section – 115S : Interest payable for non-payment of tax

115S. Where the person responsible for making payment of the income distributed by the specified company as referred to in clause (h) of section 2 of the Unit Trust of […]

March 1, 2018

Published by Law@HostBooks at March 1, 2018

Section – 115R : Tax on distributed income to unit holders

115R. (1) Notwithstanding anything contained in any other provisions of this Act and section 32 of the Unit Trust of India Act, 1963 (52 of 1963), any amount of income […]