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Income Tax Act, 1961 Section 115BBA

Title : Tax on Non-resident Sportsmen or Sports Associations

State : Central

Year : 1961

..... are taxable under section 115bb) or sport played in india, the income-tax payable by the ..... -section (1) of section 139 a return of his income if (a) his total income in respect of which he is assessable under this act .....

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Income Tax Act, 1961 Section 115G

Title : Return of Income Not to Be Filed in Certain Cases

State : Central

Year : 1961

..... -section (1) of section 139 a return of his income if (a) his total income in respect of which he is assessable under this act ..... tax deductible at source under the provisions of chapter xviib has been deducted from .....

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Income Tax Act, 1961 Section 115VE

Title : Manner of Computation of Income Under Tonnage Tax Scheme

State : Central

Year : 1961

..... the profits from such business under the tonnage tax scheme. ..... qualifying ships giving rise to income referred to in sub-section (1) of section 115vi shall be considered ..... from such business shall be computed in accordance with the other provisions of this act .....

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Income Tax Act, 1961 Section 115VI

Title : Relevant Shipping Income

State : Central

Year : 1961

..... income of a tonnage tax company means (i) its profits from core activities referred to in sub-section (2) ; (ii) its profits from ..... provisions of this act. ..... provisions of this act. ..... in case the relevant shipping income of a tonnage tax company is a loss, then, .....

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Income Tax Act, 1961 Section 115VN

Title : Chargeable Gains from Transfer of Tonnage Tax Assets

State : Central

Year : 1961

..... chargeable to income-tax in accordance with the provisions of section 45, read with section 50, and the ..... computed in accordance with the provisions of sections 45 to 51: provided that for the ..... any profits or gains arising from the transfer of a capital asset .....

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Income Tax Act, 1961 Section 115VP

Title : Method and Time of Opting for Tonnage Tax Scheme

State : Central

Year : 1961

..... (3) on receipt of an application for option for tonnage tax scheme under sub-section (1), the joint commissioner may ..... under sub-section (3), the provisions of this chapter shall apply from the assessment .....

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Income Tax Act, 1961 Section 115VR

Title : Renewal of Tonnage Tax Scheme

State : Central

Year : 1961

..... for tonnage tax scheme approved under sub-section (3) of section 115vp may be renewed within one year from ..... of sections 115vp and 115vq shall apply in relation to a renewal of the option for tonnage tax scheme .....

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Income Tax Act, 1961 Section 115WG

Title : Fringe Benefits Escaping Assessment.

State : Central

Year : 1961

..... section, the following shall also be deemed to be cases where fringe benefits chargeable to tax ..... course of the proceedings under this section, for the assessment year concerned ..... year, he may, subject to the provisions of sections 115wh, 150 and 153, assess .....

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Income Tax Act, 1961 Section 136

Title : Proceedings Before Income-tax Authorities to Be Judicial Proceedings

State : Central

Year : 1961

..... this act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections ..... every income-tax authority shall be deemed to be a civil court for the purposes of section 195 .....

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Income Tax Act, 1961 Section 145

Title : Method of Accounting

State : Central

Year : 1961

..... profession or income from other sources shall, subject to the provisions of sub-section (2), be computed ..... method of accounting provided in sub-section (1) or accounting standards as notified ..... under sub-section (2), have not been regularly .....

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