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.]

Special provisions for certain companies.

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

Period of limitation for making orders under section 104.

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

Approval of Inspecting Assistant Commissioner for orders under section 104.

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

Reduction of minimum distribution in certain cases.

107A. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Savings for company in which public are substantially interested.

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

“Distributable income”, “investment company” and “statutory percentage” defined.

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