Part-2
- CHAPTER IX - Double Taxation Relief
- CHAPTER X - Special provisions relating to avoidance of tax
- Section - 92 : Computation of income from international transaction having regard to arm's length price
- Section - 92A : Meaning of associated enterprise
- Section - 92B : Meaning of international transaction
- Section - 92BA : Meaning of specified domestic transaction
- Section - 92C : Computation of arm's length price
- Section - 92CA : Reference to Transfer Pricing Officer
- Section - 92CB : Power of Board to make safe harbour rules
- Section - 92CC : Advance pricing agreement
- Section - 92CD : Effect to advance pricing agreement
- Section - 92CE : Secondary adjustment in certain cases
- Section - 92D : Maintenance, keeping and furnishing of information and document by certain persons
- Section - 92E : Report from an accountant to be furnished by persons entering into international transaction 62[or specified domestic transaction].
- Section - 92F : Definitions of certain terms relevant to computation of arm's length price, etc
- Section - 93 : Avoidance of income-tax by transactions resulting in transfer of income to non-residents
- Section - 94 : Avoidance of tax by certain transactions in securities
- Section - 94A : Special measures in respect of transactions with persons located in notified jurisdictional area
- Section - 94B : Limitation on interest deduction in certain cases
- CHAPTER XA - General anti-avoidance rule
- Section - 95 : Applicability of General Anti-Avoidance Rule
- Section - 96 : Impermissible avoidance arrangement
- Section - 97 : Arrangement to lack commercial substance
- Section - 98 : Consequences of impermissible avoidance arrangement
- Section - 99 : Treatment of connected person and accommodating party
- Section - 100 : Application of this Chapter
- Section - 101 : Framing of guidelines
- Section - 102 : Definitions
- CHAPTER XI - Additional income-tax on undistributed profits
- Section - 104 : Income-tax on undistributed income of certain companies
- Section - 105 : Special provisions for certain companies
- Section - 106 : Period of limitation for making orders under section 104
- Section - 107 : Approval of Inspecting Assistant Commissioner for orders under section 104
- Section - 107A : Reduction of minimum distribution in certain cases
- Section - 108 : Savings for company in which public are substantially interested
- Section - 109 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.
- CHAPTER XII - Determination of tax in certain special cases
- Section - 110 : Determination of tax where total income includes income on which no tax is payable
- Section - 111 : Tax on accumulated balance of recognised provident fund
- Section - 111A : Tax on short-term capital gains in certain cases
- Section - 112 : Tax on long-term capital gains
- Section - 112A : Tax on long-term capital gains in certain cases
- Section - 113 : Tax in the case of block assessment of search cases
- Section - 114 : Tax on capital gains in cases of assessees other than companies
- Section - 115 : Tax on capital gains in case of companies
- Section - 115A : Tax on dividends, royalty and technical service fees in the case of foreign companies
- Section - 115AB : Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- Section - 115AC : Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- Section - 115ACA : Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- Section - 115AD : Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- Section - 115B : Tax on profits and gains of life insurance business
- Section - 115BA : Tax on income of certain 20[manufacturing] domestic companies.
- Section - 115BAA : Tax on income of certain domestic companies
- Section - 115BAB : Tax on income of new manufacturing domestic companies
- Section - 115BAC : Tax on income of individuals and Hindu undivided family
- Section - 115BAD : Tax on income of certain resident co-operative societies
- Section - 115BAE : Tax on income of cetain new manufacturing co-operative societies
- Section - 115BB : Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
- Section - 115BBA : Tax on non-resident sportsmen or sports associations
- Section - 115BBB : Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
- Section - 115BBC : Anonymous donations to be taxed in certain cases
- Section - 115BBD : Tax on certain dividends received from foreign companies
- Section - 115BBDA : Tax on certain dividends received from domestic companies
- Section - 115BBE : Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
- Section - 115BBF : Tax on income from patent
- Section - 115BBG : Tax on income from transfer of carbon credits
- Section - 115BBH : Tax on income from virtual digital assets
- Section - 115BBI : Specified income of certain institutions
- Section - 115BBJ : Tax on winnings from online games
- CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
- Section - 115C : Definitions
- Section - 115D : Special provision for computation of total income of non-residents
- Section - 115E : Tax on investment income75 and long-term capital gains.
- Section - 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
- Section - 115G : Return of income not to be filed in certain cases
- Section - 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
- Section - 115-I : Chapter not to apply if the assessee so chooses
- CHAPTER XIIB - Special provisions relating to certain companies
- Section - 115J : Special provisions relating to certain companies
- Section - 115JA : Deemed income relating to certain companies
- Section - 115JAA : Tax credit in respect of tax paid on deemed income relating to certain companies
- Section - 115JB : Special provision for payment of tax by certain companies
- CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
- Section - 115JC : Special provisions for payment of tax by certain persons other than a company
- Section - 115JD : Tax credit for alternate minimum tax
- Section - 115JE : Application of other provisions of this Act
- Section - 115JEE : Application of this Chapter to certain persons
- Section - 115JF : Interpretation in this Chapter
- CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
- CHAPTER XIIBC - Special provisions relating to foreign company said to be resident in india
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