India - Income Tax Act 2010 - Saarc

I-15 ARRANGEMENT OF SECTIONSSECTIONPAGE115JAA. Tax credit in respect of tax paid on deemed income relatingto certain companies 1.567115JB. Special provision for payment of tax by certain companies 1.569CHAPTER XII-CSPECIAL PROVISIONS RELATING TORETAIL TRADE, ETC.115K. [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 1.573115L. [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 1.573115M. [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 1.573115N. [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 1.573CHAPTER XII-DSPECIAL PROVISIONS RELATING TO TAX ONDISTRIBUTED PROFITS OF DOMESTIC COMPANIES115-O. Tax on distributed profits of domestic companies 1.574115P. Interest payable for non-payment of tax by domesticcompanies 1.575115Q. When company is deemed to be in default 1.576CHAPTER XII-ESPECIAL PROVISIONS RELATING TO TAX ONDISTRIBUTED INCOME115R. Tax on distributed income to unit holders 1.576115S. Interest payable for non-payment of tax 1.578115T. Unit Trust of India or mutual fund to be an assessee indefault 1.578CHAPTER XII-FSPECIAL PROVISIONS RELATING TO TAX ON INCOMERECEIVED FROM VENTURE CAPITAL COMPANIESAND VENTURE CAPITAL FUNDS115U. Tax on income in certain cases 1.579CHAPTER XII-GSPECIAL PROVISIONS RELATING TO INCOME OFSHIPPING COMPANIESA.—Meaning of certain expressions115V. Definitions 1.580B.—Computation of tonnage income from businessof operating qualifying ships115VA. Computation of profits and gains from the business ofoperating qualifying ships 1.580115VB. Operating ships 1.581