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Tax Liability in special Circumstances / Specific Cases
Home List Manuals Income Tax Manual Tax Liability in special Circumstances / Specific Cases

Tax Liability in special Circumstances / Specific Cases

Ch. No.

Topic

1

TONNAGE TAXATION - Section 115V, 115VA, 115VB, 115VC, 115VD

2

MANNER OF COMPUTATION OF INCOME UNDER TONNAGE TAX SCHEME SECTION- 115VE

3

TONNAGE INCOME - SECTION 115VF

4

COMPUTATION OF TONNAGE INCOME SECTION- 115 VG

5

Calculation in case of joint operation, etc. - Section 115VH

6

Relevant shipping income & core activities of a tonnage tax company - Section 115VI

7

Treatment of common costs - Section 115VJ

8

Depreciation - Section 115VK

9

General exclusion of deduction and set off, etc. - Section 115VL

10

Exclusion of loss - Section 115VM

11

Chargeable gains from transfer of tonnage tax assets - Section 115VN

12

Exclusion from provisions of section 115JB - Section 115V-O

13

Method and time of opting for tonnage tax scheme - Section 115VP

14

PERIOD FOR WHICH TONNAGE TAX OPTION TO REMAIN IN FORCE SECTION - 115VQ

15

Renewal of tonnage tax scheme - Section 115VR

16

Prohibition to opt for tonnage tax scheme in certain cases - Section 115VS

17

Transfer of profits to Tonnage Tax Reserve Account - Section 115VT

18

Minimum training requirement for tonnage tax company - Section 115VU

19

Limit for charter in of tonnage - Section 115VV

20

Maintenance and audit of accounts - Section 115VW

21

Determination of tonnage - Section 115VX

22

Amalgamation and Demerger of shipping companies - Section 115VY & Section 115VZ

23

Effect of temporarily ceasing to operate qualifying ships - Section 115VZA

24

Avoidance of tax - Section 115VZB

25

Exclusion from tonnage tax scheme - Section 115VZC

26

TAXATION OF POLITICAL PARTIES 13A

27

TAXATION OF ELECTORAL TRUST SECTION- 13B

28

TAXATION OF HINDU UNDIVIDED FAMILY

29

PRINCIPLE OF MUTUALITY / MUTUAL CONCERNS

30

TRADE & PROFESSIONAL ASSOCIATION

31

SPECIAL PROVISION CONTAINED IN SECTION 44A FOR TRADE & PROFESSIONAL ASSOCIATION

32

COMMODITIES TRANSACTION TAX

33

SECURITIES TRANSACTION TAX

34

NEW PENSION SCHEME - SECTION 80CCD

35

ZERO COUPON BONDS

36

TAXABILITY OF DEEP DISCOUNT BONDS

37

CHAPTER XII-EA: SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS - Section 115TA

38

INTEREST PAYABLE FOR NON-PAYMENT OF TAX - SECTION 115TB

39

SECURITISATION TRUST TO BE ASSESSEE IN DEFAULT SECTION:- 115TC

40

Tax on income from securitisation trusts - Section 115TCA [Inserted by FA, 2016, w.e.f. 1-4-2017]

41

SPECIAL MEASURES IN RESPECT OF TRANSACTIONS WITH PERSONS LOCATED IN NOTIFIED JURISDICTIONAL AREA - SECTION 94A

42

Limitation on interest deduction in certain case - Section 94B [Inserted by FA, 2017, w.e.f. 1-4-2018]

43

SPECIAL PROVISIONS FOR VENTURE CAPITAL COMPANY OR FUND - SECTION 10(23FB)

44

TAXATION OF BUSINESS TRUST AND UNIT HOLDERS - Section 10(23FC), 10(23FCA), 10(23FD)

45

STATEMENT OF FINANCIAL TRANSACTION OR REPORTABLE ACCOUNT (SFTRA) - SECTION 285BA

46

Furnishing of report in respect of international group - Section 286

47

PENALTY FOR FAILURE TO FURNISH STATEMENT OF FINANCIAL TRANSACTION OR REPORTABLE ACCOUNT - SECTION 271FA

48

PENALTY FOR FURNISHING INACCURATE STATEMENT OF FINANCIAL TRANSACTION OR REPORTABLE ACCOUNT - SECTION 271FAA

 
 
 
 
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