Section 100 - Application of this Chapter - Income-tax Act, 1961

1 [****] 3 [****] 4 [100. Application of this Chapter. The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability. ] *************** NOTES:- 1. Omitted vide Section 29 of the Finance Act 1965 w.e.f. 01-04-1965 before it was read as, C. Rebate of super-tax Donations for charitable purposes 100. (1) Where under the provisions of section 88, an assessee is entitled to a deduction of income-tax in respect of any sum paid as donation, he shall also be entitled, subject to the provisions of sub-section (4) of that section, to a deduction, from the amount of super-tax with which he is chargeable on his total income, of an amount equal to the super-tax calculated at the average rate of super-tax on such sum. (2) The provisions of this section do not apply to a company. 2. Inserted vide Section 41 of the Finance Act 2012 w.e.f. 01-04-2014 3. Omitted vide Section 25 of the Finance Act, 2013 w.e.f. 01-04-2014 before it was read as, 2 [100. Application of Chapter . The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability. ] 4. Inserted vide Section 26 of the Finance Act, 2013 w.e.f. 01-04-2016