Tax on distributed income: additional corporate tax imposed on unlisted share buy-back distributions, payable within prescribed period. Section 115QA requires a domestic company to pay additional income-tax on distributed income from buy-back of unlisted shares, defining 'buy-back' and 'distributed income' (consideration paid less amount received on issue). The tax is payable by the company and principal officer within fourteen days of paying consideration, is the final tax on that income with no credit or deduction permissible, and applies notwithstanding that no tax is otherwise payable on the company's total income. Sections 115QB and 115QC impose interest for delayed payment and treat non-payment as assessee in default.