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Report No. 12

Chapter XVII

Special Provisions Applicable to Companies

198. List of provisions applicable to companies.-

(1) The following provisions of this Act are specially relevant in respect of companies, namely-

Section 6 clause (3) [4A(c)] relating to residence of a company;
Section 20 [8 Expin.] relating to deductions in the case of a banking company under the head "Interest on securities"
Section 28(ii) [10 (5A)] relating to compensation etc., to a managing agent;
Section 47(iii) [12B(1) 2nd prov] relating to transfer of capital assets to a subsidiary company;
Section 85(5) [15C (5)] relating to non-applicability of section 85 [15C] to profits and gains to which section 113 [23A] applies;
Section 108 [56A] relating to exemption from tax of dividends from certain Indian companies;
Section 109 (2) [15B(1) 1st prov] relating to non-applicability of section 109 [15B] for super-tax in relation to companies;
Section 113 to 120 [23A] relating to additional super-tax;
Section 123 (1) [10(5A) part relating to computation of tax where total income includes compensation etc.;
Section 126 [17(7)] relating to computation of tax where total income includes capital gains;
Section 139 [39] relating to powers of the Income-tax Officer etc. to examine registers;
Section 166 (4) [19A] relating to information and return regarding dividends;
Section 167 [20] relating to certificates in respect of tax on dividend;
Section 203 [18(3D) relating to deduction of super-tax from dividends;
Section 254(a) [63] relating to appeals against an order under section 113 [23A];
Section 320(2)(b) [63] relating to service of notices.

(2) The list of provisions given in sub-section (1) is for convenience of reference only.

Income-Tax Act, 1922 Back

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