‘Assessment’ in “Special Cases”

‘Assessment’ in “Special Cases”

1.         Tax Liability on Income on which no Tax is Payable [Section 110] 2.         Tax on Accumulated Balance of Recognised Provident Fund [Section 111] [A]       Tax On Capital Gains : A1.      Short Term Capital Assets [Section 111A]                         A2.      Long Term Capital Gain [Section 112] 3.         Tax on Dividends, Royalty and Technical Service Fee in case of Foreign Companies [Section 115A] 4.         Tax on Income by way of Income From Royalty Received Under an Agreement entered into on or after 1-6-2005 [Section 115A(ii)AA ] 5.         Tax on income by way of fees for technical servives [Section 115A(b)BB)] 6.         Amendment in Section 115A relating to tax on dividends etc. 7.         Tax on income from capital gain on sale of units purchased in foreign currency [Section 115AB] 8.         Tax on Capital Gain from sale of Bonds or GDRs purchased in foreign currency [Section 115AC] 9.         Tax on income of Global Depository Receipts purchased in foreign currency or capital gain on their transfer [Section 115ACA] 10.       Tax on income of Foreign Institutional Investors from securities or Capital gain on transfer of securities [Section 115AD] 11.       Tax on Gain from life insurance business [Section 115B] 12.       Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting [Section 115BB] 13.       Tax on Non-resident sportsmen or sports association [Section 115BBA] 14.       Tax on Non-Residents [Section 115C to 115-I ] 1.         Computation of total income of a non-resident [Section 115D ] 2.         Tax on investment income and long-term capital gains [Sect/on 115E ] 3.         No tax on capital gain on transfer of foreign exchange assets [Section 115F] 4.         Return of income not to be filed [Section 115G ] 5.         Continuance of benefit even after becoming Resident [Section 115H] 6.         Option to assessee [Section 115-I] 15.        Specials provision for payment of tax by certain companies [Section 115JB ] 16.     Special Provisions Relating To Tax On Distributed Profits [Section 115-O ]             C1.      Tax on distributed profits of companies C2.      Responsibility to deposit tax C3.      Final payment C4.      No deduction C5.      Interest on non-payment of tax [Section 115P ] C6.      Tax on distributed income of Mutual Funds [Section 115R]