BACK
Chapter List
Previous Chapter
Next Chapter
Indian Income Tax Act, 2025
Chapter XIII ‐ A
Determination of Tax in Special cases
Determination of tax in certain special cases
Section No.
Particulars
IT Act, 1961
Section No.
if any
190
Determination of tax where total income includes income on which no tax is payable
110
191
Tax on accumulated balance of recognised provident fund
111
192
Tax in case of block assessment of search cases
113
193
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
115ACA
194
Tax on certain incomes
195
Tax on income referred to in section 102 or 103 or 104 or 105 or 106
115BBE
BACK