Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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1 - 10 of 312 (0.75 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
person who has exercised the option referred to under section 115BAA or section 115BAB. (6) The provisions of this section shall not apply
Section 2 in THE FINANCE ACT, 2021 [Entire Act]
domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act or in case of cooperative society ... except such domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act,— (i) at the rate
Section 115JAA in The Income Tax Act, 1961 [Entire Act]
apply to a person who has exercised the option under section 115BAA.] [Inserted by Act No. 46 of 2019, dated
Section 2 in Finance Act, 2020 [Entire Act]
domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act: Provided further that in respect ... except such domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act,- (i) at the rate
Section 7 in Finance Act, 2020 [Entire Act]
case where the special purpose vehicle has exercised the option under section 115BAA)" shall be substituted; (d) after clause (23FD), the following clause shall
Section 115BAA in The Income Tax Act, 1961 [Entire Act]
Section 115BAA in The Income Tax Act, 1961
115BAA. [ Tax on income of certain domestic companies. [Inserted by Act No. 46 of 2019, dated
Section 115BA in The Income Tax Act, 1961 [Entire Act]
other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB] [Substituted 'subject to the other provisions of this Chapter ... Provided further that where the person exercises option under section 115BAA, the option under this section may be withdrawn.] [Inserted
Section 115BAB in The Income Tax Act, 1961 [Entire Act]
this Chapter, other than those mentioned under section 115BA and section 115BAA, the income-tax payable in respect of the total income of a person ... same or any other previous year. Explanation. - For the purposes of section 115BAA and this section, the expression "unabsorbed depreciation" shall have the meaning assigned
Section 81 in Finance Act, 2020 [Entire Act]
said clause has not exercised the option under section 115BAA