March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 115B : Tax on profits and gains of life insurance business

115B. (1) Where the total income of an assessee includes any profits and gains from life insurance business, the income-tax payable shall be the aggregate of— (i) the amount of […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 115AD : Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

115AD. (1) Where the total income of a Foreign Institutional Investor includes— (a) income other than income by way of dividends referred to in section 115-O received in respect of […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 115ACA : Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

115ACA. (1) Where the total income of an assessee, being an individual, who is a resident and an employee of an Indian company engaged in specified knowledge based industry or […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 115AC : Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.

115AC. (1) Where the total income of an assessee, being a non- resident, includes— (a) income by way of interest on bonds of an Indian company issued in accordance with […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 115AB : Tax on income from units purchased in foreign currency or capital gains arising from their transfer

115AB. (1) Where the total income of an assessee, being an overseas financial organisation (hereinafter referred to as Offshore Fund) includes— (a) income received in respect of units purchased in […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section 115A: Tax on Dividends, Royalty, Technical Service Fees for Foreign Companies

Section 115A of the Income Tax Act outlines the taxation of dividends, royalty, and technical service fees applicable to non-resident individuals, non-resident companies, and foreign companies. It majorly outlines what […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 115 : Tax on capital gains in case of companies

115. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 114 : Tax on capital gains in cases of assessees other than companies

114. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section 80T. Section 114 was substituted first by the Finance (No. 2) Act, […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 113 : Tax in the case of block assessment of search cases

113. The total undisclosed income of the block period, determined under section 158BC, shall be chargeable to tax at the rate of sixty per cent: Provided that the tax chargeable […]
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