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
Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 115QA. - tax on distributed income to ...

Bill

March 1, 2016

Amendment of section 115QA. - tax on distributed income to shareholders. - “distributed income” shall mean the consideration paid by the company on buy-back of shares as reduced by the amount, which was received by the company for issue of such shares, determined in the manner as may be prescribed.

View Source

 


 

You may also like:

  1. The interpretation of the provisions of Section 115QA, particularly whether it applies to the company's capital reduction scheme completed before June 1, 2016. - The...

  2. Tax on distributed income to shareholders u/s 115QA - Buy back of shares - availability of appellate remedy - an appeal would be maintainable against the determination...

  3. Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification

  4. Exemption from tax under Section 115-O - Tax on distributed profit / Dividend Tax - Once it is held that the amount distributed or paid by Petitioner by way of dividend...

  5. Draft Rules for prescribing the manner of determination of amount received by the company in respect of share - section 115QA of the Income-tax Act, 1961 - Notification

  6. Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable in respect of the total income of a company being a unit of an International...

  7. Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable under this section in respect of any amount declared, distributed or paid by the...

  8. Taxability of dividend as declared, distributed or paid by a domestic company to a non-resident shareholder(s) which attracts Additional Income Tax (Tax on Distributed...

  9. Amendment of section 115TA. - tax on distributed income to investors - nothing contained in this section shall apply in respect of any income distributed by the...

  10. Scope of amendment - what would be the meaning of the word 'substitute' - the 'substitution' of rule by way of an amendment - the said amendment is retrospective in nature.

 

Quick Updates:Latest Updates