Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Income Tax Act, 1961
2. Definitions.
In this Act, unless the
Search Results Page
Search Results
1 - 10 of 860 (0.54 seconds)Section 47 in The Income Tax Act, 1961 [Entire Act]
company; (viia) any transfer of a capital asset, being bonds or Global Depository Receipts referred to in sub-section (1) of section 115AC, made outside ... viiab) any transfer of a capital asset, being— (a) bond or Global Depository Receipt referred to in sub-section (1) of section 115AC
Section 49 in The Income Tax Act, 1961 [Entire Act]
company, is acquired by a non-resident assessee on redemption of Global Depository Receipts referred to in clause (b) of sub-section (1) of section
Section 2 in The Companies Act, 2013 [Entire Act]
fair value, shall not be treated as free reserves; (44) “Global Depository Receipt” means any instrument in the form of a depository receipt, by whatever
Section 41 in The Companies Act, 2013 [Entire Act]
Section 41 in The Companies Act, 2013
41. Global depository receipt.—
A company may, after passing a special resolution in its general meeting, issue depository
Section 17 in The Finance Act, 2018 [Entire Act]
viiab) any transfer of a capital asset, being - (a) bond or Global Depository Receipt referred to in sub-section (1) of section 115AC
Section 15 in Finance Act, 2015 [Entire Act]
company, is acqired by a non-resident assessee on redemption of Global Depository Receipts referred to in clause (b) of sub-section (1) of section
Section 3 in Finance Act, 2015 [Entire Act]
which is acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in clause (b) of sub-section (1) of section
Section 196C in The Income Tax Act, 1961 [Entire Act]
Section 75 (w.e.f. 1.6.1992).] [bonds or Global Depository Receipts] [ Substituted by Act 14 of 2001, Section 72, for " bonds or shares ... interest or dividends in respect of ] [bonds or Global Depository Receipts] [ Substituted by Act 14 of 2001, Section 72, for " bonds or shares
Section 115ACA in The Income Tax Act, 1961 [Entire Act]
Income Tax Act, 1961
115ACA. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
(1) Where ... resident employee), includes— (a) income by way of dividends [***] on Global Depository Receipts of an Indian company engaged in specified knowledge based industry or service