The INCOME-TAX ACT, 1961

SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES

Section 115QB: Interest payable for non-payment of tax by company.

This section has been omitted or repealed. It is kept here for reference. Read the full The INCOME-TAX ACT, 1961 in the reader for the surrounding provisions.