Section 115Central Act
Section 115: Tax on capital gains in case of companies
Tax on capital gains in case of companies.
- [Omitted by the Finance Act, 1987 (11 of 1987), section 42 (w.e.f. 1-4-1988).]Previous
Sec 114 — Tax on capital gains in cases of assessees other than companies
Next
Sec 115A — [ Tax on dividends, royalty and technical service fees in the case of foreign companies. [Inserted by Act 66 of 1976, Section 20 (w.e.f. 1.6.1976).]
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.