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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Insertion of new Chapter XII-EB - Tax on accreted ...

Bill

March 1, 2016

Insertion of new Chapter XII-EB - Tax on accreted income-Interest payable for non-payment of tax by trust or institution - When trust or institution is deemed to be assessee in default - a trust or institution registered under section 12AA in any of certain eventualities mentioned in the proposed new section, as on the specified date, at the maximum marginal rate, in addition to the income-tax chargeable in respect of the total income. previous year shall be liable to tax on accreted income in the event

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