TAXATION OF DOMESTIC COMPANIES UNDER THE INCOME TAX ACT, 1961: A DETAILED ANALYSIS OF THE PROVISIONS AND AMENDMENTS INSTITUTED FROM 2013 – 2017 AND THEIR CONSEQUENCE THEREFROM
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Abstract
The Domestic Company has been defined under the Section 21(22A), of the Income Tax Act, 1961, as given : ““domestic company” means an Indian company, or any other c ompany which, in respect of its income liable to tax under this Act, has made the prescribed arrangements for the declaration and payment, within India, of the dividends (including dividends on preference shares) payable out of such income.”1 Some of the provisions as to the taxation of the domestic companies, as defined above, as incorporated under the Income Tax Act, 1961, are explained as given : Analysis Of The Rates Of Income Tax For The Assessment Year 2017-18 For A Domestic Company As Per Amendments To The Income Tax Act, 1961
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