Income-tax Act,1961 |
Act No : 43 of 1961 |
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Contents of Act: |
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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( CHAP ) 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( 108 ) Savings for company in which public are substantially interested. | |
SECTION( 109 ) "Distributable income", "investment company" and "statutory percentage" defined. (2)in the case of an investment company other than an investment company which falls under sub-clause (3) of this clau | |
SECTION( CHAP ) DETERMINATION OF TAX IN CERTAIN SPECIAL CASES |