Specified income of certain institutions (1) Where the total income of an assessee, being a person in receipt of income on behalf of any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or […]

Tax on income from transfer of carbon credits (1) Where the total income of an assessee includes any income by way of transfer of carbon credits, the income-tax payable shall be the aggregate of—  (a) the amount of income-tax calculated on the income by way of transfer of carbon credits, at the rate of ten

Tax on income from patent (1) Where the total income of an eligible assessee includes any income by way of royalty in respect of a patent developed and registered in India, the income-tax payable shall be the aggregate of—  (a) the amount of income-tax calculated on the income by way of royalty in respect of

Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. (1) Where the total income of an assessee,— (a) includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b)

Tax on certain dividends received from domestic companies (1) Notwithstanding anything contained in this Act, where the total income of a specified assessee, resident in India, includes any income in aggregate exceeding ten lakh rupees, by way of dividends declared, distributed or paid by a domestic company or companies on or before the 31st day

Tax on certain dividends received from foreign companies (1) Where the total income of an assessee, being an Indian company, includes any income by way of dividends declared, distributed or paid by a specified foreign company, the income-tax payable shall be the aggregate of— (a) the amount of income-tax calculated on the income by way

Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds (1) Where the total income of an assessee includes any income from units of an open-ended equity oriented fund of the Unit Trust of India or of a Mutual Fund, the income-tax payable shall

Tax on non-resident sportsmen or sports associations (1) Where the total income of an assessee,— (a) being a sportsman (including an athlete), who is not a citizen of India and is a non-resident, includes any income received or receivable by way of—   (i) participation in India in any game (other than a game the

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 Where the total income of an assessee includes any income by way of winnings from any lottery or crossword puzzle or race including horse race (not