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(1)Where a scheme or contract involving the transfer of shares or any class of shares in a company (in this section referred to as "the transferor company") to another company (in this section referred to as.
(1)Where a scheme or contract involving the transfer of shares or any class of shares in a company (in this section referred to as "the transferor company") to another company (in this section referred to as.
(1) Where a scheme or contract involving the transfer of shares or any class of shares in a company (in this section referred to as "the transferor company") to another company (in this section referred to as.
Form No. 128, introduced under Section 395 (1) and 395 (3) of the Income-tax Act, 2025, replaces earlier Form 13 and enables taxpayers to apply for a certificate for lower or nil deduction or.
Understanding the Context
(1) Where a scheme or contract involving the transfer of shares or any class of shares in a company (in this section referred to as "the transferor company") to another company (in this section referred to as.
Form No. 128 is used by a taxpayer to apply for a certificate authorizing the payer to deduct/collect tax at a lower or nil rate under section 395(1)/395(3) of the Income-tax Act, 2025.
Full text of Section 395 of the Income-tax Act, 2025 on certificates for deduction and collection of tax at source, lower or nil deduction or collection, determination of chargeable proportion.
Section 395 (1) in The Companies Act, 2013 (1) Where the Central Government is not a member of a Government company, every State Government which is a member of that company, or where only.
Key Insights
Section-395 provides for provisions relating to issuance of certificate for lower deduction of tax. Learn to understand the section-395 as it is, it's help and useful links to follow.
Annual reports where one or more State Governments are members of companies.
Section 395 for the rule, Companies (Central Governments) General Rules Forms, 1956 and passed by the Indian Parliament is listed here.
