Distributed interest under section 194LBA classified within section 115A's specified incomes, expanding taxable categories accordingly. Insertion of a new sub-clause in section 115A classifies distributed income that is interest referred to in sub-section (2) of section 194LBA as an income type within section 115A; related textual amendments add references to the new sub-clause in item (BA) and item (D).
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.
Provisions expressly mentioned in the judgment/order text.
Distributed interest under section 194LBA classified within section 115A's specified incomes, expanding taxable categories accordingly.
Insertion of a new sub-clause in section 115A classifies distributed income that is interest referred to in sub-section (2) of section 194LBA as an income type within section 115A; related textual amendments add references to the new sub-clause in item (BA) and item (D).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.