Section 56(2)(viib) ka matlab kya hai?
tax clat_ug beginner concept_confusionMaine Tax Law mein kuch samay se padhne mein lagta tha ki Section 56(2)(viib) mein ek bahut hi vistrit vikalp hai. Lekin jab main is section ke baare mein padoshta karta hoon, to main confuse ho jaata hoon. Yeh section kya kaise kaam karta hai? Yeh section 50% suraksha khanjar se kaise juda hai? Yeh section 50% suraksha khanjar kaise calculate hota hai? Mera man yehi hua ki section mein kuch galti hai ya ismein koi andar ki kathinai hai. Yeh bhi samajhna mushkil hai ki yeh section kaise Income Tax Act, 1961 ke andar padta hai.
2 Comments
Arre bhai, don't worry if you don't know Section 56(2)(viib). Ye to complex section hai. Lekin hum try kar sakte hain. Iska matlab hai ki yeh section income-tax me capital gain se related hai. Ismein un property sales ke baare mein baat karta hai jiska ownership minimum 36 months se hai.
Bhai, Section 56(2)(viib) ka matlab hai ki koi bhi company jo 500 crore se zyada ke share capital se jude huye hai, unhein khud ko "domestic company" ka status dena hoga. Ye section Budget 2013 mein introduce hua tha aur unhi company ke liye tax relaxation karta hai.