section 103
Original CHAPTER XI dealing with Additional Income-tax on Undistributed Profits contained
The Income Tax Act 1961Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
sections 95 to 109, sub-headings “A.—General”, “B.—Incomes forming part of total income on which no supertax is payable”, “C.—Rebate of super-tax” and “D.—Additional super-tax on undistributed fits” and sections 95 to 103 (both inclusive) were omitted by Act 9 of 1965, s. 29 (w.e.f. 1-4-1965). Subsequently Chapter XI containing remaining sections 104 to 109 was omitted by Act 21 of 1987, s. 41 (w.e.f. 1-4-1988).
104. [Income-tax on undistributed income of certain companies.]—Omitted by the Finance
Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
105. [Special provisions for certain companies.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
106. [Period of limitation for making orders under section 104.]—Omitted by the Finance
Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
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