Sections 113 to 115JF of the Income-tax Act, 1961
Reference index covering special tax rates, taxation of specified income, non-resident investment income, domestic-company tax regimes, minimum alternate tax and alternate minimum tax under the Income-tax Act, 1961.
Current legal position from 1 April 2026:
The Income-tax Act, 2025 is in force from 1 April 2026. The repealed Income-tax Act, 1961 continues to apply to proceedings relating to tax years beginning before 1 April 2026 under Section 536 of the 2025 Act. This page is therefore maintained as a 1961 Act reference for earlier years, historical liabilities and transition matters. Current provisions should be checked under the Income-tax Act, 2025.
Block Assessment & Special Tax Rates - Sections 113 to 115AD
- What is Tax in the case of block assessment of search cases? What is the meaning of Chapter not to apply if the assessee so chooses? Section 113 and 115 i of Income Tax Act 1961
- What is Tax on distributed profits of domestic companies? Section 115 O of Income Tax Act 1961
- What is Tax on dividends, royalty and technical service fees in the case of foreign companies? Section 115A of Income Tax Act 1961
- What is Tax on income from units purchased in foreign currency or capital gains arising from their transfer? Section 115AB of Income Tax Act 1961
- What is Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer? Section 115AC of Income Tax Act 1961
- What is Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer? Section 115ACA of Income Tax Act 1961
- What is Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer? Section 115AD of Income Tax Act 1961
Special Tax Regimes & Specified Income - Sections 115B to 115BBG
- What is Tax on profits and gains of life insurance business? What is 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? Section 115B and 115BB of Income Tax Act 1961
- Section 115BAA Tax on income of certain domestic companies
- Section 115BAB Tax on income of new manufacturing domestic companies
- Section 115BAC Tax on income of individuals and Hindu undivided family
- Section 115 BAD Tax on income of certain resident co-operative societies
- Section 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
- What is Tax on non-resident sportsmen or sports associations? What is Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds? Section 115BBA and 115BBB of Income Tax Act 1961
- What is the meaning of Anonymous donations to be taxed in certain cases? What is Tax on certain dividends received from foreign companies? Section 115BBC and 115BBD of Income Tax Act 1961
- Section 115BBDA Tax on certain dividends received from foreign companies
- What is Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D? Section 115BBE of Income Tax Act 1961
- Section 115BBF Tax on income from patent
- Section 115BBG Tax on income from transfer of carbon credits
- What are Definitions? What is Special provision for computation of total income of non-residents? Section 115C and 115D of Income Tax Act 1961
Non-resident Investment Income - Sections 115C to 115I
- What is Tax on investment income and long-term capital gains? What is the meaning of Capital gains on transfer of foreign exchange assets not to be charged in certain cases? Section 115E and 115F of Income Tax Act 1961
- What is the meaning of Return of income not to be filed in certain cases? What are the Benefit under Chapter to be available in certain cases even after the assessee becomes resident? Section 115G and 115H of Income Tax Act 1961
- Section 115I Chapter not to apply if the assessee so chooses
- What are the Special provisions relating to certain companies? Section 115J of Income Tax Act 1961
MAT & Alternate Minimum Tax - Sections 115J to 115JF
- What is Deemed income relating to certain companies? Section 115JA of Income Tax Act 1961
- What is Tax credit in respect of tax paid on deemed income relating to certain companies? Section 115JAA of Income Tax Act 1961
- What is Special provision for payment of tax by certain companies? Section 115JB of Income Tax Act 1961
- What is Special provisions for payment of tax by certain persons other than a company? Section 115JC of Income Tax Act 1961
- What is Tax credit for alternate minimum tax? What is Application of other provisions of this Act? Section 115JD and 115JE of Income Tax Act 1961
- What is Application of this Chapter to certain persons? What is Interpretation in this Chapter? Section 115JEE and 115JF of Income Tax Act 1961