Indian Law

Income Tax Act Section 44B prescribes presumptive taxation for shipping business income of non-residents.

Income Tax Act Section 44BB prescribes presumptive income for non-resident contractors and professionals in India.

Income Tax Act Section 44BBA prescribes presumptive taxation for non-resident shipping companies on freight income.

Income Tax Act Section 44BBB prescribes presumptive taxation for non-resident professionals providing technical services in India.

Income Tax Act Section 45 deals with capital gains arising from transfer of capital assets and their taxation.

Income Tax Act, 1961 Section 46 deals with taxation of capital gains on transfer of capital assets by way of distribution on liquidation.

Income Tax Act, 1961 Section 46A deals with the procedure for transfer of assets in case of amalgamation or demerger.

Income Tax Act Section 47 lists transactions not regarded as transfer, exempting them from capital gains tax.

Income Tax Act Section 47A provides exemption on transfer of capital assets under specified amalgamation conditions.

Income Tax Act Section 48 explains the method to compute capital gains on transfer of capital assets in India.

Income Tax Act Section 49 defines cost of acquisition for capital gains computation under the Income-tax Act, 1961.

Income Tax Act Section 50 deals with capital gains tax on transfer of depreciable assets under the Income-tax Act, 1961.

Income Tax Act Section 50A deals with capital gains on transfer of capital assets acquired in certain modes.

Income Tax Act, 1961 Section 50B governs capital gains tax on slump sale transactions under Indian tax law.

Income Tax Act, 1961 Section 50C governs capital gains tax on sale of immovable property at undervalue.

Income Tax Act Section 50CA deals with capital gains on transfer of shares at undervalue to prevent tax evasion.

Income Tax Act, 1961 Section 50D covers capital gains on compensation for compulsory acquisition of capital assets.

Income Tax Act, 1961 Section 51 mandates TDS on payments to contractors and sub-contractors to ensure tax compliance.

Income Tax Act, 1961 Section 52 defines 'Capital Asset' for taxation of capital gains under the Act.

Income Tax Act, 1961 Section 53 deals with the mode of recovery of income tax arrears from the assessee.

Companies Act 2013 Section 301 details the approval process for contracts with related parties to ensure transparency and prevent conflicts.

Companies Act 2013 Section 302 governs the procedure for removal of directors before expiry of their term.

Companies Act 2013 Section 303 governs the appointment and duties of the company secretary in Indian companies.

Companies Act 2013 Section 304 governs the power of the Tribunal to order investigation into company affairs for fraud or mismanagement.

Companies Act 2013 Section 305 governs the appointment of inspectors to investigate company affairs.

Companies Act 2013 Section 306 governs the appointment and duties of liquidators during company winding-up.

Companies Act 2013 Section 307 governs the appointment and remuneration of managing or whole-time directors, ensuring proper corporate governance.

Companies Act 2013 Section 308 governs the appointment and remuneration of managing directors and managers in Indian companies.

Companies Act 2013 Section 309 governs the appointment of managing or whole-time directors in Indian companies.

Companies Act 2013 Section 310 governs the power of the Central Government to appoint inspectors for company investigations.

Companies Act 2013 Section 311 governs power of Central Government to give directions to companies or their officers in public interest.

Companies Act 2013 Section 312 governs the power of the Tribunal to call for information, inspect books, and conduct inquiries.

Companies Act 2013 Section 313 governs the examination of witnesses and production of documents in company investigations.

Companies Act 2013 Section 314 governs approval for related party contracts and arrangements by companies.

Companies Act 2013 Section 315 governs the appointment and powers of company secretaries in India.

Companies Act 2013 Section 316 covers the power of the Tribunal to remove directors in specified cases.

Companies Act 2013 Section 317 governs the appointment and remuneration of managing or whole-time directors, ensuring proper corporate governance.

Companies Act 2013 Section 318 governs the power of the Central Government to appoint inspectors for company investigations.

Companies Act 2013 Section 319 details the procedure for filling casual vacancies of auditors in Indian companies.

Companies Act 2013 Section 320 governs the appointment and powers of the Tribunal in company law matters.

Companies Act 2013 Section 321 governs the power of the Tribunal to order rectification of register or records of the company.

Companies Act 2013 Section 322 governs the power of the Tribunal to grant relief in cases of oppression and mismanagement.

Companies Act 2013 Section 323 governs the power of the Central Government to appoint inspectors for company investigations.

Companies Act 2013 Section 324 governs the appointment of inspectors to investigate company affairs.

Companies Act 2013 Section 325 governs the power of the Tribunal to punish for contempt in company law matters.

Companies Act 2013 Section 326 governs the punishment for false statements in declarations and affidavits by company officers.

Companies Act 2013 Section 327 governs the appointment and powers of inspectors for company investigations.

Companies Act 2013 Section 328 governs the appointment and qualifications of the company secretary in Indian companies.

Companies Act 2013 Section 329 governs the appointment and powers of the company secretary in Indian companies.

Companies Act 2013 Section 330 governs the power of the Tribunal to order investigation into company affairs.

Companies Act 2013 Section 331 governs the appointment and powers of inspectors for company investigations.

Companies Act 2013 Section 332 governs the power of the Tribunal to order investigation into company affairs.

Companies Act 2013 Section 333 deals with the power of the Central Government to exempt companies from certain provisions.

Companies Act 2013 Section 334 governs the appointment and powers of the Official Liquidator in company winding-up processes.

Companies Act 2013 Section 335 defines the term 'Officer who is in default' for corporate accountability.

Companies Act 2013 Section 336 covers the appointment and duties of the Company Secretary in Indian companies.

Companies Act 2013 Section 337 governs the power of the Central Government to appoint inspectors for company investigations.

Companies Act 2013 Section 338 governs the power of the Tribunal to grant relief in cases of oppression and mismanagement.

Companies Act 2013 Section 339 governs the appointment and powers of Inspectors for company investigations.

Companies Act 2013 Section 340 governs the power of the Central Government to appoint inspectors for company investigations.