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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES This

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Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961

Extract

  1. Chapter VI-A - Income-tax Act, 1961 - Income-tax Act, 1961
  2. Part B - Income-tax Act, 1961 - Income-tax Act, 1961
  3. Section 9 - Income deemed to accrue or arise in India - Income-tax Act, 1961
  4. Section 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre - Income-tax Act, 1961
  5. Section 80HHE - Deduction in respect of profits from export of computer software, etc. - Income-tax Act, 1961
  6. Section 57 - Deductions - Income-tax Act, 1961
  7. Section 44DA - Special provision for computing income by way of royalties, etc., in case of non-residents - Income-tax Act, 1961
  8. Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961
  9. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects - Income-tax Act, 1961
  10. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents - Income-tax Act, 1961
  11. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  12. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  13. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  14. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  15. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  16. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  17. Section 44AB - Audit of accounts of certain persons carrying on business or profession - Income-tax Act, 1961
  18. Section 44AA - Maintenance of accounts by certain persons carrying on profession or business - Income-tax Act, 1961
  19. Section 44A - Special provision for deduction in the case of trade, professional or similar association - Income-tax Act, 1961
  20. Section 44 - Insurance business - Income-tax Act, 1961
  21. Section 43D - Special provision in case of income of public financial institutions, public companies, etc. - Income-tax Act, 1961
  22. Section 43CB - Computation of income from construction and service contracts. - Income-tax Act, 1961
  23. Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets in certain cases. - Income-tax Act, 1961
  24. Section 43C - Special provision for computation of cost of acquisition of certain assets - Income-tax Act, 1961
  25. Section 43B - Certain deductions to be only on actual payment - Income-tax Act, 1961
  26. Section 43AA. - Taxation of foreign exchange fluctuation - Income-tax Act, 1961
  27. Section 43A - Special provisions consequential to changes in rate of exchange of currency - Income-tax Act, 1961
  28. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  29. Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil - Income-tax Act, 1961
  30. Section 41 - Profits chargeable to tax - Income-tax Act, 1961
  31. Section 40A - Expenses or payments not deductible in certain circumstances - Income-tax Act, 1961
  32. Section 40 - Amounts not deductible - Income-tax Act, 1961
  33. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used - Income-tax Act, 1961
  34. Section 37 - General - Income-tax Act, 1961
  35. Section 36 - Other deductions - Income-tax Act, 1961
  36. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals - Income-tax Act, 1961
  37. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme - Income-tax Act, 1961
  38. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger - Income-tax Act, 1961
  39. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
  40. Section 35CCD - Expenditure on skill development project. - Income-tax Act, 1961
  41. Section 35CCC - Expenditure on agricultural extension project. - Income-tax Act, 1961
  42. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources - Income-tax Act, 1961
  43. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes - Income-tax Act, 1961
  44. Section 35AD - Deduction in respect of expenditure on specified business. - Income-tax Act, 1961
  45. Section 35AC - Expenditure on eligible projects or schemes - Income-tax Act, 1961
  46. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services - Income-tax Act, 1961
  47. Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services. - Income-tax Act, 1961
  48. Section 35AB - Expenditure on know-how - Income-tax Act, 1961
  49. Section 35A - Expenditure on acquisition of patent rights or copyrights - Income-tax Act, 1961
  50. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
  51. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies - Income-tax Act, 1961
  52. Section 34 - Conditions for depreciation allowance and development rebate - Income-tax Act, 1961
  53. Section 33B - Rehabilitation allowance - Income-tax Act, 1961
  54. Section 33AC - Reserves for shipping business - Income-tax Act, 1961
  55. Section 33ABA - Site Restoration Fund - Income-tax Act, 1961
  56. Section 33AB - Tea development account, coffee development account and rubber development account - Income-tax Act, 1961
  57. Section 33A - Development allowance - Income-tax Act, 1961
  58. Section 33 - Development rebate - Income-tax Act, 1961
  59. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States - Income-tax Act, 1961
  60. Section 32AC - Investment in new plant or machinery. - Income-tax Act, 1961
  61. Section 32AB - Investment deposit account - Income-tax Act, 1961
  62. Section 32A - Investment allowance - Income-tax Act, 1961
  63. Section 32 - Depreciation - Income-tax Act, 1961
  64. Section 31 - Repairs and insurance of machinery, plant and furniture - Income-tax Act, 1961
  65. Section 30 - Rent, rates, taxes, repairs and insurance for buildings - Income-tax Act, 1961
  66. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  67. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  68. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  69. Section 194LD - Income by way of interest on certain bonds and Government securities. - Income-tax Act, 1961
  70. Section 194LC - Income by way of interest from Indian company. - Income-tax Act, 1961
  71. Section 194LBA - Certain income from units of a business trust - Income-tax Act, 1961
  72. Section 139 - Return of income - Income-tax Act, 1961
  73. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  74. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  75. Section 10(11) to 10(17) - Incomes not included in total income [Clause (11) to Clause (17)] - Income-tax Act, 1961
  76. Manual - Tax Deduction at Source (TDS) under Section 194LBA
  77. Manual - Tax on Dividends, Interest Royalty and Fees for Technical Service in the case of Non-Corporate Non-Residents and Foreign Companies – Section 115A
  78. Manual - Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  79. Manual - Capital Gains In Case Of Non-Residents - FIRST PROVISO TO SECTION 48 AND RULE 115A

 

 

 

 

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