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suraj kumar

80g - 0 views

shared by suraj kumar on 02 Aug 13 - No Cached
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    The following income 80g chargeable to income-tax under the head "Profits and gains of business or profession",-
    (i) the profits and gains business or profession which was carried on by the assessee at any time during the previous year.
    (ii) any compensation or other payment due to or received by -
    (a) any person, by whatever name called, managing the whole or substantially the whole of the affairs of an Indian company, at or in connection with the termination of his management or the modification of the terms and conditions relating thereto;
    (b) any person, by whatever name called, managing the whole or substantially the whole of the affairs in India of any other company, at or in connection with the termination of his office or the modification of the terms and conditions relating thereto ;
    (c) any person, by whatever name called, holding an agency in India for any part of the activities relating to the business of any other person, at or in connection with the termination of the agency or the modification of the terms and conditions relating thereto ;
    (d)any person, for or in connection with the vesting in the Government, or in any corporation owned or controlled by the Government, under any law for the time being in force, of the management of any property or business.
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