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Indian Income Tax Act, 1961   Chapter XII   Determination of Tax in certain special cases   Section No. Particulars 110   Determination of tax where total income includes income on which no tax is payable 111   Tax on accumulated balance of recognised provident fund 111A   Tax on short term capital gains in certain cases 112   Tax on long-term capital gains 113   Tax in the case of block assessment of search cases 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 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 BACK