Types, Definitions and Residential Status of Companies

All Special Provisions under Section 115JH relating to Foreign Company said to be Resident in India are Described in details...

Special Provisions in case of Closely Held Company

Special Provisions applicable to a Closely Held Company in which Public are Not Substantially Interested

The following are the Special Provisions under the Income Tax Act which are applicable to a company in which Public...

Tax on Total Income of a Company

Tax on Total Income of A Company is assessed like any other Assessee. However, its liability differs in two respects...

Section 115BA - Tax on Manufacturing Domestic Company

[Section 115BA]: Tax on income of Certain Manufacturing Domestic Companies

Section 115BA: All Special Provisions relating to Rate of Income-Tax on Income of Certain Manufacturing Domestic Companies are described below:...

[Section 115BAA]: Special Provisions of Tax on Income of Certain Domestic Companies

Section 115BAA: All Special Provisions relating to Rate of Income-Tax on Income of Certain Domestic Companies are described below: (1)...

Section 115BAB- Tax on New Domestic Company

[Section 115BAB]: Special Provisions relating to Tax on Income of Certain New Manufacturing Domestic Companies

Section 115BAB: All Special Provisions relating to Rate of Income-Tax on Income of Certain New Manufacturing Domestic Companies are described...

Section 115JB- MAT-Minimum Alternate Tax

[Section 115JB] : Minimum Alternative Tax (MAT) – Deemed Income relating to Certain Companies

Provisions of Minimum Alternate Tax (MAT) under Section 115JB for payment of Tax on Deemed Income relating to Certain Companies....

Section 115JAA- Tax Credit in respect of Tax Paid

[Section 115JAA]: Allowing Tax Credit in respect of Tax Paid on Deemed Income under MAT Provisions against Tax Liability in Subsequent Years

Section 115JAA: Allowing Tax Credit in respect of Tax paid on Deemed Income of any Domestic Company under MAT Provisions...

Section 115JB - How to Compute Book Profit

How to Compute Book Profit in case of Companies