104Income-tax on undistributed income of certain companies.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
REPEALEDThis Act was repealed on 1 April 2026 by the Income-tax Act, 2025. It is kept here for reference and for assessment years up to 2026-27 only. For the current law see the Income-tax Act, 2025.
The Income-tax Act, 1961
Chapter XI of the Act, in full · ss. 104–109.
Pick a section number to read it.
Chapter XI
Additional Income-tax on Undistributed Profits
ss. 104–109105Special provisions for certain companies.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
106Period of limitation for making orders under section 104.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
107Approval of Inspecting Assistant Commissioner for orders under section 104.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
107AReduction 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.]
108Savings for company in which public are substantially interested.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
109"Distributable income", "investment company" and "statutory percentage" defined.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
No section matches that.