ITA 1961 · Chapter XII
Chapter XII
Sections in this chapter
- 110
Section 110 — Average Rate Computation: No Tax-Bearing Income
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- 111
Section 111 — Tax on Accumulated Balance of Recognised PF
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- 111A
Section 111A — STCG on Listed Equity - Equity Oriented MF (15%)
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- 112
Section 112 — LTCG on Capital Assets (Other Than Listed Equity)
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- 112A
Section 112A — LTCG on Listed Equity - Equity-MF (12.5% on Excess INR 1.25 Lakh)
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- 113
Section 113 — Block Period Tax (Search Assessment)
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- 114
Section 114 — Case Laws & Commentary
CHAPTER XII — DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
- 115
Section 115 — Case Laws & Commentary
CHAPTER XII — DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
- 115A
Section 115A — Tax on NR - Foreign Co Income (Royalty - FTS - Interest - Dividend)
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- 115AB
Section 115AB — Income of Overseas Financial Organisation: Specified Securities
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- 115AC
Section 115AC — NR Income from Foreign Currency Bonds - GDR
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- 115ACA
Section 115ACA — Resident Employee GDR Income
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- 115AD
Section 115AD — Tax on Income of FII - FPI
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- 115B
Section 115B — Life Insurance Business: Tax on Profits
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- 115BA
Section 115BA — Manufacturing Co (FA 2016): Concessional 25%
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- 115BAA
Section 115BAA — Domestic Company Concessional 22% (FA 2019)
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- 115BAB
Section 115BAB — New Manufacturing Co Concessional 15% (FA 2019)
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- 115BAC
Section 115BAC — New Tax Regime (Individuals - HUF - AOP - BOI - AJP)
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- 115BAD
Section 115BAD — Concessional 22% for Cooperative Society
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- 115BAE
Section 115BAE — New Manufacturing Cooperative Society 15%
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- 115BB
Section 115BB — Lottery - Crossword - Gambling: 30% Flat
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- 115BBA
Section 115BBA — Sportsperson - Entertainer: NR: Specified Income
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- 115BBB
Section 115BBB — Open-Ended Equity Fund: Tax
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- 115BBC
Section 115BBC — Anonymous Donations to Trust
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- 115BBD
Section 115BBD — Inter-Corporate Foreign Dividend: 15%
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- 115BBDA
Section 115BBDA — Excess Dividend Tax (Pre-FA 2020)
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- 115BBE
Section 115BBE — Penal Rate on Cash Credits - Unexplained Income (60%+)
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- 115BBF
Section 115BBF — Royalty from Patent (Resident): 10%
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- 115BBG
Section 115BBG — Carbon Credits Income: 10%
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- 115BBH
Section 115BBH — Virtual Digital Asset (VDA) Income: 30% Flat
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- 115BBI
Section 115BBI — Specified Income of Trust: 30%
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- 115BBJ
Section 115BBJ — Online Gaming Winnings (FA 2023): 30% Flat
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