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.

Section 104 .Income-tax on undistributed income of certain companies.

Section 105.Special provisions for certain companies.

[ Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. ]

Section 106. Period of limitation for making orders under section 104

[ Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. ]

Section 107. Approval of Inspecting Assistant Commissioner for orders under section 104

[ Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. ]

Section 107A. Reduction of minimum distribution in certain cases.

[ 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. ]

Section108. Savings for company in which public are substantially interested.

Section 109. “Distributable income”, “investment company” and “statutory percentage” defined.

Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. ]