March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VB : Operating ships

115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or chartered by it and includes a […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VA : Computation of profits and gains from the business of operating qualifying ships

115VA. Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case of a company, the income from the business of operating qualifying ships, may, at its […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115V : Definitions

115V. In this Chapter, unless the context otherwise requires,— (a) “bareboat charter” means hiring of a ship for a stipulated period on terms which give the charterer possession and control […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115UB : Tax on income of investment fund and its unit holders

115UB. (1) Notwithstanding anything contained in any other provi- sions of this Act and subject to the provisions of this Chapter, any income accruing or arising to, or received by, […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115UA : Tax on income of unit holder and business trust

115UA. (1) Notwithstanding anything contained in any other provi- sions of this Act, any income distributed by a business trust to its unit holders shall be deemed to be of […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115U : Tax on income in certain cases

115U. (1) Notwithstanding anything contained in any other provisions of this Act, any income accruing or arising to or received by a person out of investments made in a venture […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TF : When trust or institution is deemed to be assessee in default

115TF. (1) If any principal officer or the trustee of the trust or the institution and the trust or the institution does not pay tax on accreted income in accordance […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TE : Interest payable for non-payment of tax by trust or institution

115TE. Where the principal officer or the trustee of the trust or the institution and the trust or the institution fails to pay the whole or any part of the […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TD : Tax on accreted income

115TD. (1) Notwithstanding anything contained in this Act, where in any previous year, a trust or institution registered under section 12AA has— (a) converted into any form which is not […]
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