Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
section (2) of section 32 or sub-section (3) of section 32A or clause (ii) of sub-section (1) of section 72 or section ... section 74 or sub-section (3) of section 74A. (4) Every company to which this section applies, shall furnish a report in the prescribed form
section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section ... section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section
Section 38 (w.e.f. 1.4.1997).] (6) [ Where as a result of an order under sub-section (1) or sub-section (3) of section ... section 144, section 147, section 154, section 155, sub-section (4) of section 245-D, section 250, section 254, section 260, section 262, section
section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section ... section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section
words, brackets, figures and letter "referred to in sub-section (7) of section 115-O", the words "received or receivable from a special purpose vehicle ... 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
115BAA. [ Tax on income of certain domestic companies. [Inserted by Act No. 46 of 2019, dated ... subject to the provisions of this Chapter, other than those mentioned under section 115BA and section 115BAB, the income-tax payable in respect
depreciation under section 32, other than clause (iia) of sub-section (1) of the said section, is determined in the manner as may be prescribed ... Section 20 (w.e.f. 1.6.1976).] [Provided further that where the person exercises option under section 115BAA, the option under this section may be withdrawn
provisions of this Chapter, other than those mentioned under section 115BA and section 115BAA, the income-tax payable in respect of the total income ... 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
81. Amendment of section 194LBA.
- In section 194LBA of the Income-tax Act,- (a) the words, brackets and letter ... substituted; (c) after sub-section (2), the following sub-section shall be inserted, namely:- "(2A) Nothing contained in sub-sections (1) and (2) shall apply