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115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

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Tax on capital gains in case of companies.

115.   [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
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Hierarchy
Direct Tax
Income Tax Act
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
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Added:
Aug 21, 2025
Updated:
Aug 21, 2025
Related Acts
110 Determination of tax where total income includes income on which no tax is payable
111 Tax on accumulated balance of recognised provident fund
111A Tax on short-term capital gains in certain cases
112 Tax on long-term capital gains
112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
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