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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XII-B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES This

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Section 115JB - Special provision for payment of tax by certain companies - Income-tax Act, 1961

Extract

  1. 92/2021 - Dated: 10-8-2021 - Income Tax - Income tax (23rd Amendment), Rules, 2021. - MAT - Increase in profit due to past income - Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
  2. 80/2017 - Dated: 18-8-2017 - Income Tax - Income-tax ( 22nd Amendment), Rules, 2017 - Substitution of Form no. 29B - Report u/s 115JB of the Income-tax Act, 1961 for computing the book profits of the company
  1. SECURITIES CONTRACTS (REGULATION) ACT, 1956
  2. Insolvency and Bankruptcy Code, 2016
  3. Companies (Indian Accounting Standards) Rules, 2015
  4. Companies Act, 2013
  5. Foreign Exchange Management Act,1999
  6. SPECIAL ECONOMIC ZONES ACT, 2005
  7. Chapter XII - Income-tax Act, 1961 - Income-tax Act, 1961
  8. Section 92CE - Secondary adjustment in certain cases. - Income-tax Act, 1961
  9. Section 92CC - Advance pricing agreement. - Income-tax Act, 1961
  10. Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961
  11. Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961
  12. Section 9 - Application for initiation of corporate insolvency resolution process by operational creditor. - Insolvency and Bankruptcy Code, 2016
  13. Section 86 - Share of member of an association of persons or body of individuals in the income of the association or body - Income-tax Act, 1961
  14. Section 74A - Losses from certain specified sources falling under the head Income from other sources - Income-tax Act, 1961
  15. Section 74 - Losses under the head Capital gains - Income-tax Act, 1961
  16. Section 73 - Losses in speculation business - Income-tax Act, 1961
  17. Section 72 - Carry forward and set off of business losses - Income-tax Act, 1961
  18. Section 7 - Initiation of corporate insolvency resolution process by financial creditor. - Insolvency and Bankruptcy Code, 2016
  19. Section 5 - Definition. - Insolvency and Bankruptcy Code, 2016
  20. Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961
  21. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects - Income-tax Act, 1961
  22. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents - Income-tax Act, 1961
  23. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  24. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  25. Section 33AC - Reserves for shipping business - Income-tax Act, 1961
  26. Section 32A - Investment allowance - Income-tax Act, 1961
  27. Section 32 - Depreciation - Income-tax Act, 1961
  28. Section 288 - Appearance by authorised representative - Income-tax Act, 1961
  29. Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc - Income-tax Act, 1961
  30. Section 270A - Penalty for under-reporting and misreporting of income. - Income-tax Act, 1961
  31. Section 242 - Powers of Tribunal - Companies Act, 2013
  32. Section 241 - Application to Tribunal for relief in cases of oppression, etc. - Companies Act, 2013
  33. Section 2 - Definitions - SECURITIES CONTRACTS (REGULATION) ACT, 1956
  34. Section 2 - Definitions - Companies Act, 2013
  35. Section 2 - Definitions - SPECIAL ECONOMIC ZONES ACT, 2005
  36. Section 154 - Rectification of mistake - Income-tax Act, 1961
  37. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  38. Section 139 - Return of income - Income-tax Act, 1961
  39. Section 129 - Financial statement - Companies Act, 2013
  40. Section 12 - Income of trusts or institutions from contributions - Income-tax Act, 1961
  41. Section 115VT - Transfer of profits to Tonnage Tax Reserve Account - Income-tax Act, 1961
  42. Section 115VO - Exclusion from provisions of section 115JB - Income-tax Act, 1961
  43. Section 115R - Tax on distributed income to unit holders - Income-tax Act, 1961
  44. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  45. Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies - Income-tax Act, 1961
  46. Section 115JA - Deemed income relating to certain companies - Income-tax Act, 1961
  47. Section 115BBF - Tax on income from patent. - Income-tax Act, 1961
  48. Section 115B - Tax on profits and gains of life insurance business - Income-tax Act, 1961
  49. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  50. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  51. Section 10 - Initiation of corporate insolvency resolution process by corporate applicant. - Insolvency and Bankruptcy Code, 2016
  52. SCH-03 - SCHEDULE III -See section 129 - Companies Act, 2013
  53. Rule 40B - Special provision for payment of tax by certain companies - Income-tax Rules, 1962
  54. Rule 128 - Foreign Tax Credit - Income-tax Rules, 1962
  55. Rule 12 - Return of income - Income-tax Rules, 1962
  56. Rule 10RB - Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB - Income-tax Rules, 1962
  57. Ind AS - 109 - Financial Instruments - Companies (Indian Accounting Standards) Rules, 2015
  58. Ind AS - 101 - First-time Adoption of Indian Accounting Standards - Companies (Indian Accounting Standards) Rules, 2015
  59. Ind AS - 038 - Intangible Assets - Companies (Indian Accounting Standards) Rules, 2015
  60. Ind AS - 016 - Property, Plant and Equipment - Companies (Indian Accounting Standards) Rules, 2015
  61. Ind AS - 010 - Events after the Reporting Period - Companies (Indian Accounting Standards) Rules, 2015
  62. Form No. 29B - Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
  63. Note:- Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.
  64. Manual - Section 115JB(2D) Adjustment on account of additional income of past years by finance Act 2021
  65. Manual - Exclusion from provisions of section 115JB - Section 115V-O
  66. Manual - Penalty for under-reporting and misreporting of income - Section 270A
  67. Manual - Unabsorbed depreciation or losses which can be carried forward - Section 115JB(3)
  68. Manual - Adjustment in Book Profits - Section 115JB(2C)
  69. Manual - Computation of book profits in case of Resulting Company - Section 115JB(2B)
  70. Manual - Computation of book profits for a company whose financial statements are prepared in accordance to Indian Accounting Standards - Section 115JB(2A)
  71. Manual - MAT Rate in case of unit located in International Financial Services Centre - Section 115JB(7)
  72. Manual - MAT - Tax Credit - Section 115JAA
  73. Manual - MAT - Computation of Book Profits - Deductions
  74. Manual - MAT - Preparation of Profit & Loss Account - [Sec. 115JB(2)]
  75. Manual - PROVISIONS OF MAT - Rates - [Sec. 115JB(1)]
  76. Manual - MAT - Introduction
  77. Manual - Income Tax Rates for Some Specific Cases

 

 

 

 

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