June 16, 2023

Section 115J-O of Income Tax Act 1961

Section 115J-O of Income Tax Act 1961

Tax on distributed profits of domestic companies  (1) Notwithstanding anything contained in any other provision of this Act and subject to the provisions of this section, in addition to the income-tax chargeable in respect of the total income of a domestic company for any assessment year, any amount declared, distributed or paid by such company […]

Section 115JN of Income Tax Act 1961

Section 115JN of Income Tax Act 1961

Bar of proceedings in certain cases [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance

Section 115JM of Income Tax Act 1961

Section 115JM of Income Tax Act 1961

Special provision for disallowance of deductions and rebate of income-tax [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit

Section 115JL of Income Tax Act 1961

Section 115JL of Income Tax Act 1961

Return of income not to be filed in certain cases [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit

Section 115JK of Income Tax Act 1961

Section 115JK of Income Tax Act 1961

Special provision for computation of income in certain cases [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit |

Section 115JH of Income Tax Act 1961

Section 115JH of Income Tax Act 1961

Foreign company said to be resident in India (1) Where a foreign company is said to be resident in India in any previous year and such foreign company has not been resident in India in any of the previous years preceding the said previous year, then, notwithstanding anything contained in this Act and subject to

Section 115JG of Income Tax Act 1961

Section 115JG of Income Tax Act 1961

Conversion of an Indian branch of foreign company into subsidiary Indian company (1) Where a foreign company is engaged in the business of banking in India through its branch situate in India and such branch is converted into a subsidiary company thereof, being an Indian company (hereafter referred to as an Indian subsidiary company) in

Section 115JF of Income Tax Act 1961

Section 115JF of Income Tax Act 1961

Interpretation in this Chapter In this Chapter—  (a) “accountant” shall have the same meaning as in the Explanation below sub-section (2) of section 288;  (b) “alternate minimum tax” means the amount of tax computed on adjusted total income,— 95[(i) in case of an assessee being a unit referred to in clause (i) of sub-section (4) of section 115JC, at the

Section 115JEE of Income Tax Act 1961

Section 115JEE of Income Tax Act 1961

Application of this Chapter to certain persons 1) The provisions of this Chapter shall apply to a person who has claimed any deduction under—  (a) any section (other than section 80P) included in Chapter VI-A under the heading “C.—Deductions in respect of certain incomes”; or  (b) section 10AA; or  (c) section 35AD. (2) The provisions of this Chapter shall not

Section 115JE of Income Tax Act 1961

Section 115JE of Income Tax Act 1961

Application of other provisions of this Act Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to a person referred to in this Chapter. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration |