Interpretation in this Chapter

Conversion of an Indian branch of foreign company into subsidiary Indian company

Foreign company said to be resident in India

Special provision for computation of income in certain cases

Return of income not to be filed in certain cases

Special provision for disallowance of deductions and rebate of income-tax

Bar of proceedings in certain cases

Tax on distributed profits of domestic companies

Interest payable for non-payment of tax by domestic companies

When company is deemed to be in default

Tax on distributed income to shareholders

Interest payable for non-payment of tax by company