Section 196A : Income in respect of units of non-residents.
196A. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any […]
Income Tax Act
Income Tax Act
Section 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations.
196. Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction of tax shall be made by any
Income Tax Act
Section 195A : Income payable “net of tax”.
195A. Â In a case other than that referred to in sub-section (1A) of section 192, where under an agreement or
Income Tax Act
Section 195 : Other sums.
195.(1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest
Income Tax Act
Section 194LD : Income by way of interest on certain bonds and Government securities
194LD. (1) Any person who is responsible for paying to a person being a Foreign Institutional Investor or a Qualified
Income Tax Act
Section 194LC : Income by way of interest from Indian company.
194LC. (1) Where any income by way of interest referred to in sub-section (2) is payable to a non-resident, not
Sec. 2(15), Sec. 12AA
Allahabad H.C : Whether on the basis of the facts of the case and the law applicable, the Tribunal was justified in allowing the appeal and issuing a direction to the authority concerned to register the respondent as being entitled to exemption under the provisions of Section 12-AA of the Income Tax Act, 1961 and read with Section 2 (15) thereof?
High Court Of Allahabad CIT, (Exemption), Lucknow vs. Yamuna Expressway Industrial Development Authority Section 2(15), 12AA Sudhir Agarwal And Ravindra
Income Tax Act
Section 194LBC : Income in respect of investment in securitization trust.
194LBC. (1) Where any income is payable to an investor, being a resident, in respect of an investment in a
Income Tax Act
Section 194LBB : Income in respect of units of investment fund.
194LBB. Where any income, other than that proportion of income which is of the same nature as income referred to
Income Tax Act
Section 194LBA : Certain income from units of a business trust.
194LBA. (1) Where any distributed income referred to in section 115UA, being of the nature referred to in sub-clause (a)
