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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XII-DA = SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Chapters List This

SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES - Income-tax Act, 1961

Chapter: XII-DA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
Section 115QA : Tax on distributed income to shareholders
Section 115QB : Interest payable for non-payment of tax by company
Section 115QC : When company is deemed to be assessee in default.
 

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