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Income Tax Act, 1961 Section 60

Title : Transfer of Income Where there is No Transfer of Assets

State : Central

Year : 1961

..... before or after the commencement of this act shall, where there is no transfer of the ..... the income arises, be chargeable to income-tax as the income of the transferor and .....

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Income Tax Act, 1961 Section 62

Title : Transfer Irrevocable for a Specified Period

State : Central

Year : 1961

..... (2) notwithstanding anything contained in sub-section (1), all income arising to any person by ..... such transfer shall be chargeable to income-tax as the income of the transferor as and ..... (1) the provisions of section 61 shall not apply to any income .....

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Income Tax Act, 1961 Section 80QQ

Title : [Omitted]

State : Central

Year : 1961

1[***] _____________________________ 1. omitted by the direct tax laws (amendment) act, 1987, with effect from 1st april, 1989.

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Income Tax Act, 1961 Section 92E

Title : Report from an Accountant to Be Furnished by Persons Entering into International Transaction

State : Central

Year : 1961

..... obtain a report from an accountant and furnish such report on or before the specified ..... inserted by the finance act, 2001, with effect from 1st ..... for analysis, see mashbras income-tax rules. .....

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Income Tax Act, 1961 Section 115U

Title : Tax on Income in Certain Cases

State : Central

Year : 1961

..... company or venture capital fund shall furnish, within such time as may be ..... income and to the prescribed income-tax authority1, a statement in the ..... in any other provisions of this act, any income received by a person ..... to them in clause (23fb) of section 10. .....

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Income Tax Act, 1961 Section 115VM

Title : Exclusion of Loss

State : Central

Year : 1961

..... (2) the losses referred to in sub-section (1) shall not be available for set- ..... attributable to its tonnage tax business, as if such losses had ..... before its option for tonnage tax scheme and which are ..... company is under the tonnage tax scheme. .....

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Income Tax Act, 1961 Section 115VP

Title : Method and Time of Opting for Tonnage Tax Scheme

State : Central

Year : 1961

..... for option for tonnage tax scheme under sub-section (1), the joint commissioner ..... tonnage tax scheme under clause (i) or clause (ii), as the case may be, of sub-section (3) ..... granting approval is passed under sub-section (3), the provisions of this chapter .....

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Income Tax Act, 1961 Section 115VS

Title : Prohibition to Opt for Tonnage Tax Scheme in Certain Cases

State : Central

Year : 1961

..... tonnage tax scheme or makes a default in complying with the provisions of section 115vt or section 115vu or section ..... 115vv or whose option has been excluded from tonnage tax .....

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Income Tax Act, 1961 Section 115VU

Title : Minimum Training Requirement for Tonnage Tax Company

State : Central

Year : 1961

..... of shipping along with the return of income under section 139 to the effect that ..... (2) the tonnage tax company shall be required to furnish a copy of the certificate issued by ..... the failure to comply with the minimum training requirement under sub-section (1) .....

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Income Tax Act, 1961 Section 115VV

Title : Limit for Charter in of Tonnage

State : Central

Year : 1961

..... for the purposes of sub-section (2), the average of net tonnage shall be computed in such ..... , the option for tonnage tax scheme shall cease to have ..... as if the option for tonnage tax scheme does not have effect ..... has opted for tonnage tax scheme, not more than .....

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