Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
charged and paid under sub-section (2A) of section 92CE or section 115QA or section 115TA or section 115TD of the Income
charged and paid under section 115-O or section 115QA or sub-section (2) of section 115R or section 115TA or section 115TD
charged and paid under section 115-0 or section 115QA or sub-section (2) of section 115R or section 115TA of the Income
crores.
(b) On 10.05.2013, Chapter XIIDA consisting of Sections 115QA,
115QB and 115QC was inserted in the Income Tax Act, 1961 (hereinafter
referred ... Finance Act, 2013 which came into effect
from 01.06.2013. Section 115QA as it stood prior to the amendment which
came into effect
section (2A) of section 92CE or section 115-O or section 115QA or sub-section (2) of section 115R or section 115TA or section 115TD
charged and paid under section 115-O or section 115QA or sub-section (2) of section 115R or section 115TA or section 115TD
charged and paid under section 115-O or section 115QA or sub-section (2) of section 115R or section 115TA of the Income
charged and paid under section 115-O or section 115QA or sub-section (2) of section 115R or section 115TA of the Income
Section 115QA in The Income Tax Act, 1961
115QA. Tax on distributed income to shareholders.
(1) Notwithstanding anything contained in any other provision of this