Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XII-FB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS This

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

Section 115UB - Tax on income of investment fund and its unit holders - Income-tax Act, 1961

Extract

  1. 50/2023 - Dated: 17-7-2023 - Income Tax - Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding Exemption from obtaining PAN u/s 139 for non-residets having income from specified funds, and (iii) Amends Form 10CCF with regard to reporting u/s 80LA
  2. 55/2020 - Dated: 28-7-2020 - Income Tax - Income-tax (18th Amendment) Rules, 2020
  3. 60/2018 - Dated: 1-10-2018 - Income Tax - Notifies the transactions of acquisition of equity share for the purpose of special rate of tax u/s 112A
  4. 43/2017 - Dated: 5-6-2017 - Income Tax - U/s 10(38) of IT Act 1961 - Central Government notifies all transactions of acquisition of equity share entered into on or after the 1st day of October, 2004
  5. 92/2015 - Dated: 11-12-2015 - Income Tax - Income-tax (20th Amendment) Rules, 2015
  6. 51/2015 - Dated: 24-6-2015 - Income Tax - No deduction of tax on any income of an investment fund (other than the income chargeable under the head “Profits and gains of business or profession") received by any Investment fund.

 

 

 

 

Quick Updates:Latest Updates