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    Income_Tax_Act
    Section / Rule Number   Content   
     
    110 Determination of tax where total income includes income on which no tax is payable
    111 Tax on accumulated balance of recognised provident fund
    111A Tax on short-term capital gains in certain cases
    112 Tax on long-term capital gains
    112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
    113 Tax in the case of block assessment of search cases
    114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
    115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
    115A Tax on dividends, royalty and technical service fees in the case of foreign companies
    115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer
    115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
    115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
    115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
    115B Tax on profits and gains of life insurance business
    115BA Tax on income of certain domestic companies
    115BAA Tax on income of certain domestic companies.
    115BAB Tax on income of certain new domestic manufacturing companies.
    115BAC Tax on income of individuals and Hindu undivided family.
    115BAD Tax on income of certain resident co-operative societies.
    115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
    115BBA Tax on non-resident sportsmen or sports associations
    115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds
    115BBC Anonymous donations to be taxed in certain cases
    115BBD Tax on certain dividends received from foreign Companies
    115 BBDA Tax on certain dividends received from domestic companies
    115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
    115BBF Tax on income from patent
    115BBG Tax on income from transfer of carbon credits.
    115BBH Tax on income from virtual digital assets
    115BBI Specified income of certain institutions
    115BAE Tax on income of certain new manufacturing co-operative societies.
    ‘115BBJ Tax on winnings from online games.
    		 
         
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