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.]