Tax Liability in special Circumstances / Specific Cases

Chapters / List

1. Principle of Mutuality/Mutual Concerns

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2. Trade & Professional Association

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3. Special provision contained in Section 44A for Trade & Professional Association

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4. Commodities Transaction Tax

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5. Securities Transaction Tax

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6. Statement of Financial Transaction or Reportable Account (SFTRA) - Section 285BA

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7. Penalty for failure to furnish Statement of Financial Transaction or Reportable Account - Section 271FA

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8. Penalty for furnishing inaccurate Statement of Financial Transaction or Reportable Account - Section 271FAA

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9. Taxation of Virtual Digital Assets – Section 115BBH

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10. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer – Section 115ACA

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11. Tax on profits and gains of Life Insurance business - Section 115B

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12. Tax on winning 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 115BB

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13. Winnings from online games - Section 115BBJ

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14. 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

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15. Tax on income from patent  - Section 115BBF

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16. Tax on income from transfer of carbon credits  - Section 115BBG

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17. Taxation of Political Parties - Section 13A

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18. Reporting by producers of cinematograph films or persons engaged in specified activitiy - Section 285B

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19. Taxation of Electoral Trust - Section 13B

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20. Function of an Electoral Trust [ Section 13B Read with Rule 17CA ] 

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21. Meaning, Eligibility, Criteria for Approval, Renewal, Withdrawal of Electoral Trust

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