Chapters23
- ¶Chapter 13 overview
- 190Determination of tax where total income includes income on which no tax is payable
- 191Tax on accumulated balance of recognised provident fund
- 192Tax in case of block assessment of search cases
- 193Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- 194Tax on certain incomes
- 195Tax on income referred to in section 102 or 103 or 104 or 105 or 106
- 196Tax on short-term capital gains in certain cases
- 197Tax on long-term capital gains
- 198Tax on long-term capital gains in certain cases
- 199Tax on income of certain manufacturing domestic companies
- 200Tax on income of certain domestic companies
- 201Tax on income of new manufacturing domestic companies
- 202New tax regime for individuals, Hindu undivided family and others
- 203Tax on income of certain resident co-operative societies
- 204Tax on income of certain new manufacturing co-operative societies
- 205Conditions for tax on income of certain companies and cooperative societies
- 206Special provision for minimum alternate tax and alternate minimum tax
- 207Tax on dividends, royalty and technical service fees in case of foreign companies
- 208Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- 209Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- 210Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- 211Tax on non-resident sportsmen or sports associations
- 212Interpretation
- 213Special provision for computation of total income of non-residents
- 214Tax on investment income and long-term capital gains
- 215Capital gains on transfer of foreign exchange assets not to be charged in certain cases
- 216Return of income not to be furnished in certain cases
- 217Benefit to be available in certain cases even after assessee becomes resident
- 218Provisions not to apply if the assessee so chooses
- 219Conversion of an Indian branch of foreign company into subsidiary Indian company
- 220Foreign company said to be resident in India
- 221Tax on income from securitisation trusts
- 222Tax on income in case of venture capital undertakings
- 223Tax on income of unit holder and business trust
- 224Tax on income of investment fund and its unit holders
- 225Income from the business of operating qualifying ships
- 226Tonnage tax scheme
- 227Computation of tonnage income
- 228Relevant shipping income and exclusion from book profit
- 229Depreciation and gains relating to tonnage tax assets
- 230Exclusion of deduction, loss, set off, etc
- 231Method of opting of tonnage tax scheme and validity
- 232Certain conditions for applicability of tonnage tax scheme
- 233Amalgamation and demerger
- 234Avoidance of tax and exclusion from tonnage tax scheme
- 235Interpretation
Search this Act
Jump directly to a section by number or title.