Income Tax Section - 104, Income Tax Act, 1961-2020

  Income Tax

Section - 104, Income Tax Act, 1961-2020

CHAPTER XI

ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

[Chapter XI omitted by the Finance Act, 1987, w.e.f. 1-4-1988. While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965, sections 104 to 109 were omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]

Income-tax on undistributed income of certain companies.

104. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]