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Section 2 in The Income Tax Act, 1961 [Entire Act]

profits and gains of any business of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with ... received by the assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions
Union of India - Section Cites 0 - Cited by 9440

Section 139 in The Income Tax Act, 1961 [Entire Act]

clause (via) of clause (23C) of section 10; (ea) Mutual Fund referred to in clause (23D) of section 10; (eb) securitisation trust referred ... Board or Trust or Commission or infrastructure debt fund or Mutual Fund or securitisation trust or venture capital company or venture capital fund is assessable
Union of India - Section Cites 0 - Cited by 9068

Section 11 in The Securities and Exchange Board of India Act, 1992 [Entire Act]

working of venture capital funds and collective investment schemes, including mutual funds; (d) promoting and regulating self-regulatory organisations; (e) prohibiting fraudulent and unfair trade ... from, undertaking inspection, conducting inquiries and audits of the stock exchanges, mutual funds, other persons associated with the securities market, intermediaries and self-regulatory organisations
Union of India - Section Cites 0 - Cited by 1091

Section 88 in The Income Tax Act, 1961 [Entire Act]

participation in any such Unit-linked Insurance Plan of the LIC Mutual Fund notified under clause (23-D) of section 10, as the Central Government ... subscription, not exceeding ten thousand rupees, to any units of any Mutual Fund notified under clause (23-D) of section 10 or the Unit Trust
Union of India - Section Cites 0 - Cited by 1641

Section 80C in The Income Tax Act, 1961 [Entire Act]

participation in any such unit-linked insurance plan of the LIC Mutual Fund ] [referred to in clause (23-D)] [Substituted ... Official Gazette, specify; (xiii) as subscription to any units of any Mutual Fund ] [referred to in clause (23-D)] [Substituted
Union of India - Section Cites 0 - Cited by 807

Section 47 in The Income Tax Act, 1961 [Entire Act]

units, held by him in the consolidating scheme of a mutual fund, made in consideration of the allotment to him of a capital asset, being ... more schemes of equity oriented fund or of two or more schemes of a fund other than equity oriented fund. Explanation.—For the purposes
Union of India - Section Cites 0 - Cited by 771

Section 49 in The Income Tax Act, 1961 [Entire Act]

being a unit or units in a consolidated scheme of a mutual fund, became the property of the assessee in consideration of a transfer referred ... unit or units in the consolidating scheme of the mutual fund. (2AE) Where the capital asset, being equity share of a company, became the property
Union of India - Section Cites 0 - Cited by 828
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