Income-tax Act, 1961
115. [Omitted.]. 115A. Tax on dividends, royalty and technical service fees in the case of foreign Companies. 115AB. Tax on income from units purchased in foreign currency or capital gains arising from their transfer. 115AC. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. 115ACA. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. 115AD. Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. 115B. Tax on profits and gains of life insurance business. 115BA. Tax on income of certain domestic companies. 115BB. 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. 115BBA. Tax on non-resident sportsmen or sports associations. 115BBB. Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds. 115BBC. Anonymous donations to be taxed in certain cases. 115BBD. Tax on certain dividends received from foreign companies. 115BBDA. Tax on certain dividends received from domestic companies. 115BBE. Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBF. Tax on income from patent. 115BBG. Tax on income from transfer of carbon credits.