March 5, 2018

Section – 115TCA : Tax on income from securitisation trusts

115TCA. (1) Notwithstanding anything contained in this Act, any income accruing or arising to, or received by, a person, being an investor of a securitisation trust, out of investments made […]
March 5, 2018

Section – 115TC : Securitisation trust to be assessee in default

115TC. If any person responsible for making payment of the income distributed by the securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section (1) […]
March 5, 2018

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

115TB. Where the person responsible for making payment of the income distributed by the securitisation trust and the securitisation trust fails to pay the whole or any part of the […]
March 5, 2018

Section – 115TA : Tax on distributed income to investors

115TA. (1) Notwithstanding anything contained in any other provisions of the Act, any amount of income distributed by the securitisation trust to its investors shall be chargeable to tax and […]
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

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

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 […]
March 1, 2018

Section – 115QC : When company is deemed to be assessee in default

115QC. If any principal officer of a domestic company and the com- pany does not pay tax on distributed income in accordance with the provisions of section 115QA, then, he […]
March 1, 2018

Section – 115QB : Interest payable for non-payment of tax by company

115QB. Where the principal officer of the domestic company and the company fails to pay the whole or any part of the tax on the distributed income referred to in […]
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