Saturday | 25 Oct 2014
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[DIRECT TAX LAWS - ACT - INCOME-TAX ACT, 1961]  
115QA - Tax on distributed income to shareholders
33a[CHAPTER XII-DA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Tax on distributed income to shareholders. 115QA. (1) Notwithstanding anything...
[DIRECT TAX LAWS - CBDT - CBDT SECTION WISE]  
Section 115QA
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[DIRECT TAX LAWS - CBDT - CBDT SUBJECT WISE]  
Additional Tax on Buy Back of Shares [Section 115QA/115QB/115QC]
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[DIRECT TAX LAWS - ACT - FINANCE ACTS]  
31 - Insertion of new Chapter XII-DA
Insertion of new Chapter XII-DA. 31. After Chapter XII-D of the Income-tax Act, the following Chapter shall be inserted with effect from the 1st day of June, 2013, namely: 'CHAPTER XII-DA SPECIAL...
[DIRECT TAX LAWS - PRACTICE & PROCEDURE - READY RECKONER]  
  Tax on distribution of dividend, distributed income for buy-back of shares and distribution by securitization trust under sections 115-O, 115QA and 115TA
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[DIRECT TAX LAWS - ACT - FINANCE ACTS]  
5 - Amendment of section 10
Amendment of section 10. 5. In section 10 of the Income-tax Act, (I) in clause (10D), with effect from the 1st day of April, 2014, (i) in sub-clause (d), after the second proviso, the following...
[DIRECT TAX LAWS - ACT - FINANCE ACTS]  
2 - Income-tax
CHAPTER II RATES OF INCOME-TAX Income-tax 2. (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2013, income-tax shall be charged...
[DIRECT TAX LAWS - ACT - INCOME-TAX ACT, 1961]  
115QB - Interest payable for non-payment of tax by company
Interest payable for non-payment of tax by company. 115QB. Where the principal officer of the domestic company and the company fails to pay the whole or any part of the tax on the distributed income...
[DIRECT TAX LAWS - ACT - INCOME-TAX ACT, 1961]  
115QC - When company is deemed to be assessee in default
When company is deemed to be assessee in default. 115QC. If any principal officer of a domestic company and the company does not pay tax on distributed income in accordance with the provisions of...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 32 taxmann.com 214 (Article)/[2013] 26 CPT 437 (Article)
  - DINDAYAL DHANDARIA
BUY BACK OF SHARES – WHETHER AN ANTI-AVOIDANCE MEASURE OR REVENUE RISING MEASURE
DINDAYAL DHANDARIA CA In this article, the author explains the provisions of section 115QA, 115QB and 115QC of Income-tax Act, 1961 and notes that while enacting "anti-avoidance measures", these...
[DIRECT TAX LAWS - NEWS - TAXATION]  
Dividend sprouts from 'Buy-back' of unlisted shares; AAR ruling in RST's case confirmed
Dividend sprouts from Buy-back of unlisted shares; AAR ruling in RST case confirmed A. Insertion of Chapter XII-DA 115QA. (1) Notwithstanding anything contained in any other provision of this Act,...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 32 taxmann.com 199 (Article)/[2013] 26 CPT 433 (Article)
  - SRINIVASAN ANAND G.
BUY BACK OF SHARES – FOR UNLISTED COMPANIES BUYBACK TO BECOME COSTLIER THAN PAYING OUT DIVIDENDS
SRINIVASAN ANAND G. CA Extant provisions on taxation of consideration paid by company to its shareholders on buyback 1. The extant provisions dealing with taxation of buybacks are as under: Extant...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 32 taxmann.com 169 (Article)
  - NAVEEN WADHWA
JUDICIAL RULINGS AND FINANCE BILL 2013
Naveen Wadhwa CA ADMEASURING AN AGRICULTURE LAND AS CROW'S FLIES (AERIAL METHOD) OR ROAD DISTANCE METHOD SECTION 2(1A) Proposed Amendment A land shall not be treated as an agriculture land, if such...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 31 taxmann.com 22/
  -
Judicial Rulings and Finance Bill 2013
Judicial Rulings and Finance Bill 2013 ADMEASURING AN AGRICULTURE LAND AS CROWS FLIES (AERIAL METHOD) OR ROAD DISTANCE METHOD SECTION 2(1A) Proposed Amendment A land shall not...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 213 Taxman 129 (Article)/[2013] 36 taxmann.com 34 (Article)
  - DEEPAK KALANI
THE FINANCE BILL 2013 – A TRUE MIRROR OF PRESENT ECONOMY
DEEPAK KALANI CA Introduction 1. Proposal introduced by the Finance Minister in Budget, 2013 are neither political nor populist ones like everybody was expecting. Though it was last budget for...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 35 taxmann.com 417 (Article)/[2013] 27 CPT 216 (Article)
  - PARUL MITTAL
A BENEFICIAL ROUTE – BRANCH OFFICE LIAISON OFFICE OR WHOLLY OWNED SUBSIDIARY IN INDIA
PARUL MITTAL CA Introduction 1. India has emerged as a coveted investment destination on the world map in the recent past attracting many foreign companies and brands to set-up shops here. The...
[DIRECT TAX LAWS - EXPERTS OPINION]
[2013] 32 taxmann.com 215 (Article)/[2013] 26 CPT 448 (Article)
  - S. RAJARATNAM
ANOMALIES GALORE
Taxation of royalty and FTS payments Disallowance in case of State Owned Undertakings Agriculture income and capital gains Section 80JJA deductions S. RAJARATNAM Advocate Tax Management Consultant...
[DIRECT TAX LAWS - BILL - FINANCE BILL]  
MEMORANDUM
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[DIRECT TAX LAWS - CIRCULAR]  [ 24-01-2014 ]
CIRCULAR NO.3/2014[F.NO.142/24/2013-TPL] - FINANCE ACT, 2013 – EXPLANATORY NOTES TO THE PROVISIONS OF FINANCE ACT, 2013
...
[DIRECT TAX LAWS - BILL - FINANCE BILL]  
NOTES ON CLAUSES
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[DIRECT TAX LAWS - BILL - FINANCE BILL]  
FINANCE (No. 2) BILL
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[DIRECT TAX LAWS - ACT - INCOME-TAX ACT, 1961]  
10 - Incomes not included in total income
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Incomes not included in total income. 10. In computing the total income of a previous year of any person, any income falling within any of...
[DIRECT TAX LAWS - COMMENTARY - FINANCE ACT]  
TAXATION OF BUYBACK OF SHARES
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[DIRECT TAX LAWS - COMMENTARY - TAXATION OF CAPITAL GAINS]  
25.5 - Withholding tax of 20% of profits distributed by unlisted companies introduced by the Finance Act, 2013 w.e.f. 1-6-2013
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[CORPORATE LAWS - PRACTICE & PROCEDURE - COMPANY LAW READY RECKONER]  
14.6-11 - Income Tax Aspects of buy Back
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[DIRECT TAX LAWS - COMMENTARY - FINANCE ACT]  
EXEMPTIONS
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[DIRECT TAX LAWS - COMMENTARY - FINANCE ACT]  
AMENDMENTS MADE BY FINANCE ACT, 2013 AT A GLANCE
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[DIRECT TAX LAWS - BILL - FINANCE BILL]  
Notes on Clauses
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[DIRECT TAX LAWS - BILL - FINANCE BILL]  
Finance Bill
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[DIRECT TAX LAWS - COMMENTARY - TAXATION OF CAPITAL GAINS]  
APPENDIX 1 - RELEVANT SECTIONS OF INCOME-TAX ACT, 1961
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[DIRECT TAX LAWS - PRACTICE & PROCEDURE - READY RECKONER]  
PERIODS OF LIMITATION
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[DIRECT TAX LAWS - BILL - FINANCE BILL]  
Memorandum
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[DIRECT TAX LAWS - CBDT - CBDT CONTENT WISE]  
Income-tax Act
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[DIRECT TAX LAWS - CBDT - CBDT CONTENT WISE]  
Wealth-tax Act
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[DIRECT TAX LAWS - CBDT - CBDT CONTENT WISE]  
Chapter VII, Finance Act, 2013
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[DIRECT TAX LAWS - CBDT - CBDT CONTENT WISE]  
Finance (No.2) Act, 2004
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[DIRECT TAX LAWS - CBDT - CBDT CONTENT WISE]  
Amendments at a Glance
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[DIRECT TAX LAWS - CBDT - CBDT CONTENT WISE]  
Rate Structure
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