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 )
Tax on cross-border passive income: prescribed withholding rates apply to dividends, interest, royalties and technical service fees. Section 115A establishes a special aggregate tax computation for non residents and foreign companies whose total income includes dividends, specified ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Tax on cross-border passive income: prescribed withholding rates apply to dividends, interest, royalties and technical service fees.
Section 115A establishes a special aggregate tax computation for non residents and foreign companies whose total income includes dividends, specified categories of interest, income from specified mutual fund units, royalties or fees for technical services: separate tax amounts are calculated on each category and added to the tax on residual income after excluding those items. The section disallows specified deductions for such income, prescribes treatment for Chapter VI A benefits and return filing exemptions where tax has been deducted at source at prescribed rates, and defines key terms by reference.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.