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

Mutual Fund referred to in clause (23D) of section 10; (eb) securitisation trust referred to in clause (23DA) of section 10; (eba) Investor Protection Fund ... Trust or Commission or infrastructure debt fund or Mutual Fund or securitisation trust or venture capital company or venture capital fund is assessable, without giving
Union of India - Section Cites 0 - Cited by 9068

Section 10 in The Income Tax Act, 1961 [Entire Act]

does not accrue or arise in India or any income from a securitisation trust which is chargeable under the head "Profits and gains of business ... Central Government in the Official Gazette in this behalf; (bc) "securitisation trust" shall have the same meaning assigned to it in clause
Union of India - Section Cites 0 - Cited by 5612
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