Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Alternate minimum tax defined as tax on adjusted total income with entity-specific rates and IFSC unit treatment. Definitions set the Chapter's scope: alternate minimum tax is the tax on adjusted total income with distinct rates for IFSC units, co-operative societies ... Summary
Alternate minimum tax defined as tax on adjusted total income with entity-specific rates and IFSC unit treatment.
Definitions set the Chapter's scope: alternate minimum tax is the tax on adjusted total income with distinct rates for IFSC units, co-operative societies and other assessees; regular income-tax means the tax payable by a person on his total income under the Act excluding this Chapter. Ancillary definitions include accountant, convertible foreign exchange, International Financial Services Centre, and unit (an IFSC-established unit).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
