XII-DA
ITA 1961 · Chapter XII-DA
DA
3 sections authoredUp to AY 2026-27
Sections in this chapter
- 115QA
Section 115QA — Tax on distributed income to shareholders
CHAPTER XII-DA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
- 115QB
Section 115QB — Interest payable for non-payment of tax by company
CHAPTER XII-DA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
- 115QC
Section 115QC — When company is deemed to be assessee in default
CHAPTER XII-DA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES