Table of Contents:
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1.
[Section 115-O (1)]- Tax on Distributed Profits of Domestic Companies
·
3.
[Section 115-O(1B)]- Dividend and Income Distribution Tax to be Grossed Up
·
7.
[Section 115-0 (3)]- Time Limit for Deposit of Additional Income-Tax:
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8.
[Section 115-0 (4)]- Tax on Distributed Profits Not Allowed as Deduction:
·
9.
[Section 115P]- Interest payable for Non-payment of Tax by the Domestic
Companies:
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10. [Section
115Q]- When Companies Deemed to be in Default:
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11. Penalty Under Section 271C:
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12. Prosecution Under Section 276B:
·
13. [Section
10(34)]- Exemption of Dividend in the hands of Shareholders :
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