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[H] ‘Assessment’ in “Special Cases

 

 

1.         Tax Liability on Income on which no Tax is Payable [Section 110]

 

2.         Tax on Accumulated Balance of Recognised Provident Fund [Section 111]

[A]       Tax On Capital Gains :

A1.      Short Term Capital Assets [Section 111A]

                        A2.      Long Term Capital Gain [Section 112]

 

3.         Tax on Dividends, Royalty and Technical Service Fee in case of Foreign Companies [Section 115A]

 

4.         Tax on Income by way of Income From Royalty Received Under an Agreement entered into on or after 1-6-2005 [Section 115A(ii)AA ]

 

5.         Tax on income by way of fees for technical servives [Section 115A(b)BB)]

 

6.         Amendment in Section 115A relating to tax on dividends etc.

 

7.         Tax on income from capital gain on sale of units purchased in foreign currency [Section 115AB]

 

8.         Tax on Capital Gain from sale of Bonds or GDRs purchased in foreign currency [Section 115AC]

 

9.         Tax on income of Global Depository Receipts purchased in foreign currency or capital gain on their transfer [Section 115ACA]

 

10.       Tax on income of Foreign Institutional Investors from securities or Capital gain on transfer of securities [Section 115AD]

 

11.       Tax on Gain from life insurance business [Section 115B]

 

12.       Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting [Section 115BB]

 

13.       Tax on Non-resident sportsmen or sports association [Section 115BBA]

 

14.       Tax on Non-Residents [Section 115C to 115-I ]

1.         Computation of total income of a non-resident [Section 115D ]

2.         Tax on investment income and long-term capital gains [Sect/on 115E ]

3.         No tax on capital gain on transfer of foreign exchange assets [Section 115F]

4.         Return of income not to be filed [Section 115G ]

5.         Continuance of benefit even after becoming Resident [Section 115H]

6.         Option to assessee [Section 115-I]

15.        Specials provision for payment of tax by certain companies [Section 115JB ]

 

16.     Special Provisions Relating To Tax On Distributed Profits [Section 115-O ]

            C1.      Tax on distributed profits of companies

C2.      Responsibility to deposit tax

C3.      Final payment

C4.      No deduction

C5.      Interest on non-payment of tax [Section 115P ]

C6.      Tax on distributed income of Mutual Funds [Section 115R]

 

 
 
 
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