Income-tax Act, 1961 · Chapter XI: Additional Income-Tax on Undistributed Profits
Section 104: [Omitted
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988).
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.