Section 104: Income-tax on undistributed income of certain companies

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

CHAPTER XI

ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

[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.]

Income-tax on undistributed income of certain companies.

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	104
Marginal note	Income-tax on undistributed income of certain companies
Jurisdiction	Central
Status	Repealed
Judgments citing it	5

Judgments that turned on this provision

ITR/294/1984 of SAYAJI IRON WORKS(CONTRACTS) Vs COMMISSIONER OF INCOME TAXHigh Court of Gujarat · 2000-02-01

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