Income tax Chapterwise -3

 Part-3

• CHAPTER XIIC - Special provisions relating to retail trade etc.
  • Section - 115K : Special provision for computation of income in certain cases
  • Section - 115L : Return of income not to be filed in certain cases
  • Section - 115M : Special provision for disallowance of deductions and rebate of income-tax
  • Section - 115N : Bar of proceedings in certain cases

• CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • Section - 115-O : Tax on distributed profits of domestic companies
  • Section - 115P : Interest payable for non-payment of tax by domestic companies
  • Section - 115Q : When company is deemed to be in default

• CHAPTER XIIDA - Special provisions relating to tax on distributed income of domestic company for buy-back of shares
  • Section - 115QA : Tax on distributed income to shareholders
  • Section - 115QB : Interest payable for non-payment of tax by company
  • Section - 115QC : When company is deemed to be assessee in default

• CHAPTER XIIE - Special provisions relating to tax on distributed income
  • Section - 115R : Tax on distributed income to unit holders
  • Section - 115S : Interest payable for non-payment of tax
  • Section - 115T : Unit Trust of India or Mutual Fund to be an assessee in default

• CHAPTER XIIEA - Special provisions relating to tax on distributed income by securitisation trusts
  • Section - 115TA : Tax on distributed income to investors
  • Section - 115TB : Interest payable for non-payment of tax
  • Section - 115TC : Securitisation trust to be assessee in default
  • Section - 115TCA : Tax on income from securitisation trusts

• CHAPTER XIIEB - Special provisions relating to tax on accreted income of certain trusts and institutions
  • Section - 115TD : Tax on accreted income
  • Section - 115TE : Interest payable for non-payment of tax by 1e[trust or institution].
  • Section - 115TF : When 2a[trust or institution] is deemed to be assessee in default.

• CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • Section - 115U : Tax on income in certain cases

• CHAPTER XIIFA - Special provisions relating to business trusts
  • Section - 115UA : Tax on income of unit holder and business trust

• CHAPTER XIIFB - Special provisions relating to tax on income of investment funds and income received from such funds
  • Section - 115UB : Tax on income of investment fund and its unit holders

• CHAPTER XIIG - Special provisions relating to income of shipping companies
  • Section - 115V : Definitions
  • Section - 115VA : Computation of profits and gains from the business of operating qualifying ships
  • Section - 115VB : Operating ships
  • Section - 115VC : Qualifying company
  • Section - 115VD : Qualifying ship
  • Section - 115VE : Manner of computation of income under tonnage tax scheme
  • Section - 115VF : Tonnage income
  • Section - 115VG : Computation of tonnage income
  • Section - 115VH : Calculation in case of joint operation, etc
  • Section - 115VI : Relevant shipping income
  • Section - 115VJ : Treatment of common costs
  • Section - 115VK : Depreciation
  • Section - 115VL : General exclusion of deduction and set off, etc
  • Section - 115VM : Exclusion of loss
  • Section - 115VN : Chargeable gains from transfer of tonnage tax assets
  • Section - 115V-O : Exclusion from provisions of section 115JB
  • Section - 115VP : Method and time of opting for tonnage tax scheme
  • Section - 115VQ : Period for which tonnage tax option to remain in force
  • Section - 115VR : Renewal of tonnage tax scheme
  • Section - 115VS : Prohibition to opt for tonnage tax scheme in certain cases
  • Section - 115VT : Transfer of profits to Tonnage Tax Reserve Account
  • Section - 115VU : Minimum training requirement for tonnage tax company
  • Section - 115VV : Limit for charter in of tonnage
  • Section - 115VW : Maintenance and audit of accounts
  • Section - 115VX : Determination of tonnage
  • Section - 115VY : Amalgamation
  • Section - 115VZ : Demerger
  • Section - 115VZA : Effect of temporarily ceasing to operate qualifying ships
  • Section - 115VZB : Avoidance of tax
  • Section - 115VZC : Exclusion from tonnage tax scheme

  
  

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