Section 2 in The Income Tax Act, 1961 [Entire Act]
Limited Liability Partnership Act, 2008 (6 of 2009); (23A) "foreign company" means a company which is not a domestic company; (23B) "fringe benefits" means
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1 - 10 of 59061 (5.75 seconds)Section 10 in The Income Tax Act, 1961 [Entire Act]
case of the Government of a foreign State or a foreign enterprise deriving income from an Indian company engaged in the business of operation ... clause, the expression "foreign enterprise" means a person who is a non-resident; (6C) any income arising to such foreign company, as the Central Government
Section 115JB in The Income Tax Act, 1961 [Entire Act]
relatable to income accruing or arising to an assessee, being a foreign company, from,— if the income-tax payable thereon in accordance with the provisions ... amount of income accruing or arising to an assessee, being a foreign company, from,— (A) the capital gains arising on transactions in securities
Section 9 in The Income Tax Act, 1961 [Entire Act]
recipient of the income by way of royalty is a foreign company, the agreement shall not be deemed to have been made before that date ... resident, not being a company, or to a foreign company.] [Inserted by Finance (No. 2) Act, 2019 (Act No. 23 of 2019), dated
Section 144C in The Income Tax Act, 1961 [Entire Act]
under sub-section (3) of section 92-CA; and (ii) any foreign company
Section 195 in The Income Tax Act, 1961 [Entire Act]
resident, not being a company, or to a foreign company, any interest ] [Substituted by Act 11 of 1987, Section 49, for sub-Section ... resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, shall furnish
Section 40 in The Income Tax Act, 1961 [Entire Act]
resident, not being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such
Section 90 in The Income Tax Act, 1961 [Entire Act]
hereby declared that the charge of tax in respect of a foreign company at a rate higher than the rate at which a domestic company ... less favourable charge or levy of tax in respect of such foreign company. Explanation 2. - For the purposes of this section, "specified territory" means
Commr.Of Income Tax,New Delhi vs M/S Eli Lilly & Company (India) P.Ltd on 25 March, 2009
allowance(s) (education
2
allowance or retention) payments made by the Foreign Company/HO to its
employees (expatriates to India) outside India in foreign currency ... Company and they received Home Salary
outside India in foreign currency from the said Foreign Company. It was
further submitted that the joint venture company
Section 47 in The Income Tax Act, 1961 [Entire Act]
company, and (b) the subsidiary company is an Indian company; (v) any transfer of a capital asset by a subsidiary company to the holding company ... capital asset by the amalgamating company to the amalgamated company if the amalgamated company is an Indian company; (via) any transfer, in a scheme