Upgrade to AI Tools ✕

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

Amendment of section 115A.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....e they occur, shall be omitted; (ii) in the long line, for clause (BA), the following clause shall be substituted, namely:- "(BA) the amount of income-tax calculated on the amount of income by way of interest referred to in,- (i) sub-clause (iia), if any, included in the total income, at the rate of five per cent.; (ii) sub-clause (iiaa) or sub-clause (iiab) or sub-clause (iiac), if....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Amendment of section 115A.