Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure 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-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Exempt income categories under Section 10 preserve tax non-inclusion for specified funds and institutional investors subject to conditions. Section 10(23D)-10(50) lists specific classes of income excluded from total income, granting targeted exemptions to mutual funds, securitisation trusts, investor protection and settlement guarantee funds, venture capital funds and companies, investment funds and unit holders, business trusts (including REITs), and specified sovereign and pension investors investing in Indian infrastructure and qualifying entities. Exemptions are subject to registration/approval, prescribed conditions, minimum holding periods, proportionate calculations where investments are mixed, and provisos that convert previously exempt amounts into taxable income if eligibility conditions are later breached.
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.
Exempt income categories under Section 10 preserve tax non-inclusion for specified funds and institutional investors subject to conditions.
Section 10(23D)-10(50) lists specific classes of income excluded from total income, granting targeted exemptions to mutual funds, securitisation trusts, investor protection and settlement guarantee funds, venture capital funds and companies, investment funds and unit holders, business trusts (including REITs), and specified sovereign and pension investors investing in Indian infrastructure and qualifying entities. Exemptions are subject to registration/approval, prescribed conditions, minimum holding periods, proportionate calculations where investments are mixed, and provisos that convert previously exempt amounts into taxable income if eligibility conditions are later breached.
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