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[DIRECT TAX LAWS - ACT - INCOME-TAX ACT, 1961]  
115QA - Tax on distributed income to shareholders
45[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 con...
[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 sect...
[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 r...
[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 - 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]  
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, 2015, income-tax shall be charged a...
[DIRECT TAX LAWS - NEWS - TAXATION]  
Liability in case of 'buy-back' shifted from shareholders to company
Liability in case of buy-back shifted from shareholders to company being an unlisted co. This is a new provision inserted by the Finance Bill 2013. It provides exemption in respect of any income arisi...
[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 th...
[DIRECT TAX LAWS - EXPERTS OPINION]
  - 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 propo...
 

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