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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XII = DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Chapters List This

DETERMINATION OF TAX IN CERTAIN SPECIAL CASES - Income-tax Act, 1961

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	:	Omittted
Section 115	:	Omitted
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 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 , Hindu undivided family and others
Section 115BAD	:	Tax on income of certain resident cooperative societies
Section 115BAE	:	Tax on income of certain 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

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