(1) Where the total income of an assessee includes any income chargeable under the head “Capital gains”, arising from the transfer of a short-term capital asset––(a) being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust; and(b) the transaction of sale of such […]

(1) Where the total income of an assessee includes any income arising from the transfer of a long-term capital asset which is chargeable under the head “Capital gains”, the tax payable by the assessee on the total income, subject to sub-sections (2) and (3), shall be the aggregate of—(a) income-tax payable on the total income

(1) Irrespective of anything contained in section 197, the tax payable by an assessee on his total income shall be determined as per the provisions of sub-section (2), if—(a) the total income includes any income chargeable under the head “Capital gains”;(b) the capital gains arise from the transfer of a long-term capital asset being an

(1) Irrespective of anything contained in this Act, but subject to the provisions of Parts A, B and this Part other than sections 200 and 201, the income-tax payable in respect of the total income of a person, being a domestic company, for any tax year, shall, at the option of such person, be computed

(1) Irrespective of anything contained in this Act, but subject to the provisions of Parts A, B and this Part other than sections 199 and 200, the income-tax payable in respect of the total income of an assessee, being a domestic company, specified in column B of the Table below, shall, at the option of

(1) Irrespective of anything contained in this Act but subject to the provisions of Parts A, B and this Part the income-tax payable by a person, being—(a) an individual; or(b) a Hindu undivided family; or(c) an association of persons (other than a co-operative society); or(d) a body of individuals, whether incorporated or not; or(e) an

(1) Irrespective of anything contained in this Act but subject to the provisions of Part A, B and this Part, other than section 204, the income-tax payable for a tax year shall be at the rate of 22%, at the option of a person being aco-operative society resident in India, in respect of the total

(1) Irrespective of anything contained in this Act but subject to the provisions of Part A, B and this Part other than section 203, the income-tax payable in respect of the total income of an assessee, being a co-operative society, resident in India, engaged in the business of manufacture or production of any article or

(1) For the purposes of sections 199(1)(c)(i)(C), 200(1)(a)(iii), 201(3)(a)(iii), 203(1)(a)(ii) and 204(3)(a)(ii), the total income shall be computed without any deduction or exemption, under the following provisions:––(a) section 33(8), determined in such manner, as prescribed;(b) section 45(3)(a) or (b) or (c);(c) section 46;(d) section 47(1)(a).;(e) section 48;(f) section 49; and(g) section 144.(2) For the purposes