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Section -115QC (Income Tax Act)

When company is deemed to be assessee in default

Section -115R (Income Tax Act)

Tax on distributed income to unit holders

Section -115S (Income Tax Act)

Interest payable for non-payment of tax

Section -115T (Income Tax Act)

Unit Trust of India or Mutual Fund to be an assessee in default

Section -115TA (Income Tax Act)

Tax on distributed income to investors

Section -115TB (Income Tax Act)

Interest payable for non-payment of tax

Section -115TC (Income Tax Act)

Securitisation trust to be assessee in default

Section -115TCA (Income Tax Act)

Tax on income from securitisation trusts

Section -115TD (Income Tax Act)

Tax on accreted income

Section -115TE (Income Tax Act)

Interest payable for non-payment of tax by 75 trust or institution

Section -115TF (Income Tax Act)

When 77[trust or institution] is deemed to be assessee in default

Section -115U (Income Tax Act)

Tax on income in certain cases

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