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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 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961

  1. SECURITIES CONTRACTS (REGULATION) ACT, 1956
  2. Chapter VI-A of Income-tax Act, 1961
  3. Section 9 - Income deemed to accrue or arise in India
  4. Section 57 - Deductions
  5. Section 48 - Mode of computation
  6. Section 44C - Deduction of head office expenditure in the case of non-residents
  7. 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
  8. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
  9. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
  10. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents
  11. Section 44AF - Special provisions for computing profits and gains of retail business
  12. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
  13. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis.
  14. Section 44AD - Special provision for computing profits and gains of business on presumptive basis.
  15. Section 44AB - Audit of accounts of certain persons carrying on business or profession
  16. Section 44AA - Maintenance of accounts by certain persons carrying on profession or business
  17. Section 44A - Special provision for deduction in the case of trade, professional or similar association
  18. Section 44 - Insurance business
  19. Section 43D - Special provision in case of income of public financial institutions, public companies, etc.
  20. Section 43CB - Computation of income from construction and service contracts.
  21. Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets in certain cases.
  22. Section 43C - Special provision for computation of cost of acquisition of certain assets
  23. Section 43B - Certain deductions to be only on actual payment
  24. Section 43AA. - Taxation of foreign exchange fluctuation
  25. Section 43A - Special provisions consequential to changes in rate of exchange of currency
  26. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession
  27. Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil
  28. Section 41 - Profits chargeable to tax
  29. Section 40A - Expenses or payments not deductible in certain circumstances
  30. Section 40 - Amounts not deductible
  31. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used
  32. Section 37 - General
  33. Section 36 - Other deductions
  34. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals
  35. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme
  36. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger
  37. Section 35D - Amortisation of certain preliminary expenses
  38. Section 35CCD - Expenditure on skill development project.
  39. Section 35CCC - Expenditure on agricultural extension project.
  40. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
  41. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes
  42. Section 35AD - Deduction in respect of expenditure on specified business.
  43. Section 35AC - Expenditure on eligible projects or schemes
  44. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services
  45. Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services.
  46. Section 35AB - Expenditure on know-how
  47. Section 35A - Expenditure on acquisition of patent rights or copyrights
  48. Section 35 - Expenditure on scientific research
  49. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
  50. Section 34 - Conditions for depreciation allowance and development rebate
  51. Section 33B - Rehabilitation allowance
  52. Section 33AC - Reserves for shipping business
  53. Section 33ABA - Site Restoration Fund
  54. Section 33AB - Tea development account, coffee development account and rubber development account
  55. Section 33A - Development allowance
  56. Section 33 - Development rebate
  57. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States
  58. Section 32AC - Investment in new plant or machinery.
  59. Section 32AB - Investment deposit account
  60. Section 32A - Investment allowance
  61. Section 31 - Repairs and insurance of machinery, plant and furniture
  62. Section 30 - Rent, rates, taxes, repairs and insurance for buildings
  63. Section 29 - Income from profits and gains of business or profession, how computed
  64. Section 28 - Profits and gains of business or profession
  65. Section 2(1) to 2(15) - Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose"
  66. Section 2 - Definitions
  67. Section 196D - Income of Foreign Institutional Investors from securities
  68. Section 194LD - Income by way of interest on certain bonds and Government securities.
  69. Section 115O - Tax on distributed profits of domestic companies
  70. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer
  71. Section 112A - Tax on long-term capital gains in certain cases
  72. Section 111A - Tax on short term capital gains in certain cases
  73. Rule 10U - Application of General Anti Avoidance Rule
  74. Manual - SEC – 115AD: Tax on Income of Foreign Institutional Investor(FII)
  75. Manual - Section 196D - TDS on Income of foreign institutional investors from securities
  76. Manual - Indexed cost of Acquisition & Improvement

 

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