section 107
Approval of Inspecting Assistant Commissioner for orders under section 104.]—Omitted
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Statutory text
by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
107A. [Reduction of minimum distribution in certain cases.]—Omitted by the Finance Act, 1987
(11 of 1987), s. 41 (w.e.f. 1-4-1988). Earlier s. 107A was inserted by the Finance Act, 1964 (20 of 1964), s. 26 (w.e.f. 1-4-1964).
108. [Savings for company in which public are substantially interested.]—Omitted by the Finance
Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
109. [“Distributable income”, “investment company” and “statutory percentage” defined.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
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