Section -115AB (Income Tax Act)

Tax on income from units purchased in foreign currency or capital gains arising from their transfer

Section -115AC (Income Tax Act)

Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Section -115ACA (Income Tax Act)

Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Section -115AD (Income Tax Act)

Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

Section -115B (Income Tax Act)

Tax on profits and gains of life insurance business

Section - 115BA (Income Tax Act)

Tax on income of certain manufacturing domestic companies

Section -115BAA (Income Tax Act)

Tax on income of certain domestic companies

Section -115BAB (Income Tax Act)

Tax on income of new manufacturing domestic companies

Section -115BAC (Income Tax Act)

Tax on income of individuals and Hindu undivided family

Section -115BAD (Income Tax Act)

Tax on income of certain resident co-operative societies

Section -115BB (Income Tax Act)

Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

Section -115BBA (Income Tax Act)

Tax on non-resident sportsmen or sports associations

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