unit" means beneficial interest of an investor in the fund and shall include shares or partnership interests; [(4E) any income accrued or arisen ... this clause shall not apply to the income by way of interest accrued during the previous year in the account of a person
interest with quarterly rests resulted
into the interest being capitalised so as to make sum total of the
principal advanced plus interest accrued thereon ... charge simple interest at a reasonable rate on all overdrafts. An
unusual rate of interest, interest with periodical rests, or compound
interest can only
amount, including interest accrued thereon, is withdrawn by the assessee from his account referred to in clause (xxiii) or clause (xxiv) of sub -section ... assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee
claims not transferred to the transferee), but not arrears of interest accrued before the transfer; and, where the property is money or other property yielding ... income, the interest or income thereof accruing after the transfer takes effect
maintain detailed accounts to show the contributions credited, withdrawals made and interest accrued in respect of each employee; (ii) submit such returns to the Regional
maintain detailed accounts to show the contributions credited, withdrawals made and interest accrued in respect of each employee; (ii) submit such returns to the Regional
there would be no liability on account
of the interest as the interest had been accrued after that date, there would
be no question ... that insofar as the
accrued interest for the Assessment Year 1979-80 was concerned, since
the interest had already accrued to the assessee, it cannot
guardian of his ward; (g) for having an interest adverse to the faithful performance of his duties; (h) for ceasing to reside within the local ... cause mentioned in clause (g) unless the adverse interest accrued after the death of the person who appointed him, or it is shown that that
whole of the amount deposited or paid (excluding interest or bonus accrued or credited to the assessee's account, if any) as does not exceed ... deduction has been allowed under sub-section (1) together with the interest accrued on such amount is withdrawn in whole or in part
matured deposits with companies; (d) matured debentures with companies; (e) the interest accrued on the amounts referred to in clauses (a) to (d); (f) grants ... other institutions for the purposes of the Fund; and (g) the interest or other income received out of the investments made from the Fund: Provided
