Any revenues or gains resulting from the transfer of a capital asset that is an asset belonging to the block of qualifying assets will be subject to income tax in accordance with the provisions of section 45 read with section 50, and t...
The tonnage revenue of each of these companies shall be an agreed amount to a share of income commensurate to its share of that interest where a qualifying ship is operated by ...
What is a common cost?
An operational expense for a facility, item, or market sector that is split by t...
When the chief executive of a domestic firm fails to pay the full or any portion of the tax on distributed profits mentioned in subsection (1) of section 115-O within the time ...
Despite anything stated in any other section of this Act and in accordance with this section's rules, any amount proclaimed, distributed, or paid by a domestic firm as a dividend on or after April 1, 2003, whether from current or a...
Despite any other provisions of this Act, if an assessee is a company and its total income computed under this Act for any prior year relevant to the assessment year beginning on or after the first day of April 1997 is less than 30% of...
For all or any of the purposes listed in a sub-section, the authorised official may requisition the assistance of any police officer, any officer of the Central Government, or ...
When an assessee is a company and the income tax on the total income computed under this Act for any prior year relevant to the assessment year beginning on or after the first day of April, 81[2012], is less than 18.5 percent of its bo...
No deduction for any expense or allowance under any provision of this Act shall be permitted in calculating the investment returns of a non-resident Indian....
A mutual fund is a type of financial intermediation in the capital market that pools collaborative investments from retail and commercial investors in the form of units and man...