Section 104 of the Income Tax Act 1961

Section 104 of the Income Tax Act 1961

Income-tax on undistributed income of certain companies

[Chapter XI omitted by the Finance Act, 1987, w.e.f. 1-4-1988. While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965, sections 104 to 109 were omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]