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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

Extract

  1. 06/2022 - Dated: 14-1-2022 - Income Tax - Income tax (1st Amendment), Rules, 2022 - New Rule 21AJA. Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act - Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act.
  2. 90/2021 - Dated: 9-8-2021 - Income Tax - Income tax Amendment (22nd Amendment), Rules, 2021. - Computation of exempt income of specified fund for the purposes of clause (4D) of section 10. - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD.
  3. 17/2020 - Dated: 13-3-2020 - Income Tax - Central Government specifies a nonresident being an Eligible Foreign Investor u/s 115AD
  4. 09/2014 - Dated: 22-1-2014 - Income Tax - Central Government specifies the Foreign Portfolio Investors u/s 115AD
  5. S.O.282(E) - Dated: 31-3-1995 - Income Tax - Central Government specifies the Foreign Institutional Investors u/s 115AD
  6. S.O.112(E) - Dated: 21-2-1995 - Income Tax - Central Government specifies the Foreign Institutional Investors u/s 115AD(a)
  1. Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019
  2. SECURITIES CONTRACTS (REGULATION) ACT, 1956
  3. Securities and Exchange Board of India Act, 1992
  4. Chapter VI-A - Income-tax Act, 1961 - Income-tax Act, 1961
  5. Section 9 - Income deemed to accrue or arise in India - Income-tax Act, 1961
  6. Section 57 - Deductions - Income-tax Act, 1961
  7. Section 48 - Mode of computation - 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 31 - Repairs and insurance of machinery, plant and furniture - Income-tax Act, 1961
  64. Section 30 - Rent, rates, taxes, repairs and insurance for buildings - Income-tax Act, 1961
  65. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  66. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  67. Section 2(1) to 2(15) - Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose" - Income-tax Act, 1961
  68. Section 2 - Definitions - SECURITIES CONTRACTS (REGULATION) ACT, 1956
  69. Section 196D - Income of Foreign Institutional Investors from securities - Income-tax Act, 1961
  70. Section 194LD - Income by way of interest on certain bonds and Government securities. - Income-tax Act, 1961
  71. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  72. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  73. Section 112A - Tax on long-term capital gains in certain cases - Income-tax Act, 1961
  74. Section 111A - Tax on short term capital gains in certain cases - Income-tax Act, 1961
  75. Section 10(1) to 10(10D) - Incomes not included in total income [Clause (1) to Clause (10D)] - Income-tax Act, 1961
  76. Rule 21AJAA - Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act - Income-tax Rules, 1962
  77. Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD - Income-tax Rules, 1962
  78. Rule 10U - Application of General Anti Avoidance Rule - Income-tax Rules, 1962
  79. Manual - Tax on income of Foreign Institutional Investor (FII) – Section 115AD
  80. Manual - Section 196D - TDS on Income of foreign institutional investors from securities
  81. Manual - Indexed cost of Acquisition & Improvement

 

 

 

 

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