CHAPTER XI – Additional income-tax on undistributed profits


Section – 104   : Income-tax on undistributed income of certain companies
Section – 105   : Special provisions for certain companies
Section – 106   : Period of limitation for making orders under section 104
Section – 107   : Approval of Inspecting Assistant Commissioner for orders under section 104
Section – 107A : Reduction of minimum distribution in certain cases
Section – 108   : Savings for company in which public are substantially interested
Section – 109   : Distributable income, investment company and statutory percentage defined

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