Chapter: XIII — Determination of Tax in Special Cases Sections: 190–235 (46 sections) Status: ✅ Fully ingested PDF pages: 250–315
A — Determination of Tax in Certain Special Cases
| Section | Heading | Wiki Link |
|---|---|---|
| 190 | Determination of tax where total income includes no-tax income | s190-tax-no-tax-income |
| 191 | Tax on accumulated balance of recognised provident fund | s191-provident-fund-tax |
| 192 | Tax in case of block assessment of search cases | s192-block-assessment-search |
| 193 | Tax on income from GDRs purchased in foreign currency | s193-gdr-foreign-currency |
| 194 | Tax on certain incomes (lottery, patents, VDA, carbon credits) | s194-tax-certain-incomes |
| 195 | Tax on income referred to in sections 102 to 106 | s195-tax-sections-102-106 |
B — Special Provisions Relating to Tax on Capital Gains
| Section | Heading | Wiki Link |
|---|---|---|
| 196 | Tax on short-term capital gains in certain cases | s196-stcg-special |
| 197 | Tax on long-term capital gains | s197-ltcg |
| 198 | Tax on long-term capital gains in certain cases | s198-ltcg-special |
C — New Tax Regime
| Section | Heading | Wiki Link |
|---|---|---|
| 199 | Tax on income of certain manufacturing domestic companies | s199-manufacturing-company-tax |
| 200 | Tax on income of certain domestic companies | s200-domestic-company-tax |
| 201 | Tax on income of new manufacturing domestic companies | s201-new-manufacturing-company-tax |
| 202 | New tax regime for individuals, HUF and others | s202-new-tax-regime-individuals |
| 203 | Tax on income of certain resident co-operative societies | s203-cooperative-society-tax |
| 204 | Tax on income of certain new manufacturing co-operative societies | s204-new-manufacturing-cooperative-tax |
| 205 | Conditions for tax on income of certain companies and co-operative societies | s205-conditions-company-cooperative |
D — Special Provisions Relating to Minimum Alternate Tax and Alternate Minimum Tax
| Section | Heading | Wiki Link |
|---|---|---|
| 206 | Special provision for MAT and AMT | s206-mat-amt |
E — Special Provisions Relating to Non-Residents and Foreign Companies
| Section | Heading | Wiki Link |
|---|---|---|
| 207 | Tax on dividends, royalty and FTS — foreign companies | s207-foreign-company-dividend-royalty-fts |
| 208 | Tax on income from units purchased in foreign currency | s208-units-foreign-currency |
| 209 | Tax on income from bonds or GDRs purchased in foreign currency | s209-bonds-gdr-foreign-currency |
| 210 | Tax on income of FIIs from securities | s210-fii-securities-income |
| 211 | Tax on non-resident sportsmen or sports associations | s211-non-resident-sportsmen |
| 212 | Interpretation (NRI definitions) | s212-non-resident-interpretation |
| 213 | Special provision — computation of total income of non-residents | s213-non-resident-total-income |
| 214 | Tax on investment income and long-term capital gains (NRI) | s214-nri-investment-income-ltcg |
| 215 | Capital gains on foreign exchange assets — exemption | s215-nri-capital-gains-not-charged |
| 216 | Return of income not to be furnished in certain cases | s216-nri-return-not-required |
| 217 | Application of benefits under sections 212 to 216 | s217-nri-benefits-application |
| 218 | Tax on business income of OBU or IFSC unit | s218-obu-ifsc-business-income |
| 219 | Conversion of Indian branch of foreign company into subsidiary | s219-foreign-branch-to-subsidiary |
| 220 | Foreign company said to be resident in India (POEM) | s220-foreign-company-resident |
F — Special Provisions Relating to Pass-Through Entities
| Section | Heading | Wiki Link |
|---|---|---|
| 221 | Tax on income from securitisation trusts | s221-securitisation-trusts |
| 222 | Tax on income in case of venture capital undertakings | s222-venture-capital-undertakings |
| 223 | Tax on income of unit holder and business trust | s223-business-trust-unit-holders |
| 224 | Tax on income of investment fund and its unit holders | s224-investment-fund-unit-holders |
G — Special Provisions Relating to Income of Shipping Companies
| Section | Heading | Wiki Link |
|---|---|---|
| 225 | Income from business of operating qualifying ships | s225-qualifying-ships-income |
| 226 | Tonnage tax scheme | s226-tonnage-tax-scheme |
| 227 | Computation of tonnage income | s227-tonnage-income-computation |
| 228 | Relevant shipping income and exclusion from book profit | s228-relevant-shipping-income |
| 229 | Depreciation and gains relating to tonnage tax assets | s229-tonnage-depreciation-gains |
| 230 | Exclusion of deduction, loss, set off, etc. | s230-exclusion-deduction-loss |
| 231 | Method of opting of tonnage tax scheme and validity | s231-opting-tonnage-scheme |
| 232 | Certain conditions for applicability of tonnage tax scheme | s232-tonnage-conditions |
| 233 | Amalgamation and demerger | s233-tonnage-amalgamation-demerger |
| 234 | Avoidance of tax and exclusion from tonnage tax scheme | s234-tonnage-avoidance-exclusion |
| 235 | Interpretation | s235-tonnage-interpretation |
Related Topics
- Deductions from Total Income (Chapter VIII)
- Capital Gains (Chapter IV-E)
- TDS and TCS (Chapter XIX-B)
- Assessment Procedure (Chapter XIV–XVI)
- Old → New Section Mapping